Social security when working in both Sweden and Denmark
If you work in both Sweden and Denmark, special social security rules apply. Find out which country covers your social security, when the 25 % rule applies, and which authority you need to contact.
How the 25 % rule affects your social security
If you work in both Sweden and Denmark, the amount of work you perform in each country determines where you are covered by social security.
If you work:
- less than 25 % in your country of residence, you are usually covered by social security in the country where you work the most.
- 25 % or more in your country of residence, you are usually covered by social security in your country of residence.
The authority in your country of residence will determine which country covers your social security. If you live in Sweden, contact The Swedish Social Insurance Agency, Försäkringskassan. If you live in Denmark, contact Udbetaling Danmark.
These rules apply whether you work for the same employer in both countries or for different employers.
Working for different employers in Denmark and Sweden
If you live in Sweden and work full-time in Denmark, for example 37 hours a week, you can take on a part-time job in Sweden without your Danish employer having to pay Swedish social security contributions.
This applies provided that your work in Sweden does not exceed 25 % of your total working time. The calculation is based on the total number of hours you work in both countries.
For example, if you work 37 hours a week in Denmark and 10 hours a week in Sweden, your total working time is 47 hours a week. In this situation, your Swedish employer must pay Danish, rather than Swedish, social security contributions. You must also have a decision on your social security cover, documented by an A1 certificate.
Remember to inform both employers about your work in the other country so they can pay social security contributions in the correct country.
If you work in Denmark and are considering taking a part-time job in Sweden for another employer, you are welcome to contact Försäkringskassan at Øresunddirekt in Malmö for guidance.
Exemption under the Øresund Agreement
If you live in Denmark and work in both countries for the same Swedish employer, you and your employer can apply for an exemption from the social security rules that normally apply in your country of residence.
If the application is approved, Udbetaling Danmark and Försäkringskassan enter into a special agreement that allows you to remain covered by Swedish social security, even if you partly work in Denmark.
You may be eligible for an exemption under the Øresund Agreement if:
- you work at least 50 % of your working time in Sweden over a continuous 12-month period for your Swedish employer and at least 25 % of your working time in Denmark for the same employer.
- you work for an employer with a permanent establishment in one country and carry out work both at the employer's place of business and in your country of residence, for example as a salesperson.
- you are employed in the country where your employer has a permanent establishment and also receive compensation for positions of trust in another country.
The Øresund Agreement also allows occasional business trips, courses, conferences, trade fairs and similar activities in other EU/EEA countries or Switzerland.
However, work in another EU/EEA country or Switzerland must not be part of a fixed or recurring work pattern. For example, regular business trips to a group office in another EU/EEA country or Switzerland are not covered by the agreement.
Send the application to Försäkringskassan
The application must be submitted jointly by you and your employer and signed by both parties.
An exemption can be granted for up to three years and may be extended if the conditions continue to be met.
The exemption may also be granted retroactively, provided that no social security contributions have been paid and no social security benefits have been received in the country of residence.
If your application is approved, you will be covered by Swedish social security and entitled to Swedish social security benefits.
Self-employed in one country and employed in another
As a general rule, if you are self-employed in one country and employed in another, you are covered by social security in the country where you are employed. This applies regardless of how much time you spend on your self-employment or your employment.
As a general rule, if you are self-employed in one country and employed in another, you are covered by social security in the country where you are employed. This applies regardless of how much time you spend on your self-employment or your employment.
If you live in Sweden, inform Försäkringskassan. If you live in Denmark, contact Udbetaling Danmark. The authority in your country of residence will make a formal decision on which country covers your social security.
This rule does not apply if you are employed in more than one country.
Public-sector employees
If you are a public-sector employee, you are covered by social security in the country where the public authority you work for is based.
If you are a public-sector employee in one country and employed in the private sector in another, you are generally covered by social security in the country where you work as a public-sector employee.
Remember to inform your employer if you also work in another country. This is important because your employer may be required to pay social security contributions in another country.
Need more information?
If you have questions about social security rules when working in Sweden and Denmark, contact Udbetaling Danmark if you live in Denmark, or Försäkringskassan at Øresunddirekt in Malmö if you live in Sweden.
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