Working in both Sweden and Denmark – social security
This information is for EU/EEA citizens only
Whether you are covered by social security in your country of residence or the country where you work will depend on how much you work in each country.
If you work:
- less than 25 percent in your country of residence, you are covered by social security in the country in which you work the most.
- 25 percent or more in your country of residence, you are covered by social security in your country of residence.
If you live in Sweden, you must inform Försäkringskassan, and if you live in Denmark, it is Udbetaling Danmark you should contact. Försäkringskassan, or alternatively Udbetaling Danmark, will then decide in which country you will be covered by social security. The above applies both in cases where you work for the same employer in both countries and if you have two different employers.
Working for different employers in Denmark and Sweden
A person who lives in Sweden and works full-time in Denmark, i.e. 37 hours per week, may have a part-time job of max of 12 hours per week in Sweden, i.e. less than 25 percent of the total number of working hours; otherwise the Danish employer will be charged Swedish employer tax. For a person working less than full-time in Denmark, the number of hours he/she can work part-time in Sweden will be reduced correspondingly.
For people who had a part-time job in Sweden before 28 June 2012, and who are therefore covered by Swedish law, the 10-year transitional provisions apply, i.e. they will also be covered by Swedish law in the future. It is nevertheless possible to apply to be covered by the new rules. Such a request must be submitted to Försäkringskassan if you live in Sweden and to Udbetaling Danmark if you live in Denmark.
If you are employed in Denmark and are considering taking a part-time job in Sweden for another employer, you should contact Försäkringskassan at Øresunddirekt in Malmo for further information.
Possibility of applying for exemption if you live in Denmark
If you live in Denmark and work in both countries for the same Swedish employer, you and your employer can apply for exemption from the mainrule on social security in the country of residence. The dispensation means that Udbetaling Danmark and Försäkringskassan enter into a special agreement that you must be socially insured in Sweden, even if you partially work in Denmark.
You can get a dispensation under a separate Øresund agreement if you:
- work at least 50 percent of your working time in Sweden during a continuous period of 12 months for your Swedish employer, but at the same time work at least 25 percent of your working time in Denmark for the same employer.
- you are employed by an employer with a permanent establishment in one country and work for the same employer at the employer's place of business and in your country of residence - e.g. sales person
- you are employed to work in the country where your employer has their place of business and also get compensation for positions of trust in another country.
The Øresund Agreement allows business trips, courses, conferences, fairs and the like in other EU/EEA countries or Switzerland if they are of a random, sporadic and one-off nature. The employment in another EU/EEA country or Switzerland must not be part of a fixed, recurring work pattern (for example, a fixed "business trip" to the group's office in another EU/EEA country or Switzerland).
Send the application to Försäkringskassan
The application, which must be sent to Försäkringskassan, must be made by you and your employer. The application must be signed to confirm that both parties are behind the agreement. The dispensation is time-limited to a maximum of 3 years in the future. It is possible to extend the agreement as long as the conditions are met. An agreement can be concluded with retroactive effect, provided that no social benefits have been paid and/or no social benefits have been received in the country of residence.
If your application is approved, you are affiliated to the social security system under Swedish rule, which means that you have the right to receive Swedish social security benefits.
You are a sole trader in one country and employed in another country
As a general rule, if you are a one-man business in one country and also work for an employer in another country, you are covered by social security in the country where you are employed. This applies regardless of the amount of time you spend working for your employer and yourself. Beware, that this does not count if you work in both countries.
You must, however, inform Försäkringskassan (if you live in Sweden) or Udbetaling Danmark (if you live in Denmark) who will determine in which country you are covered for social security.
Public-sector employee
If you are a public-sector employee, you are covered by social security in the country where the administrative department in question is located. If you are a public-sector employee in one country and a private employee in another country, you are, as a general rule, covered by social security in the country where you work as a public-sector employee.
Remember! It is important to inform your employer if you have a job in another country, as the employer is then obliged to pay social taxes to the country in question.
Would you like to know more?
If you would like further information about the legislation on social security, you can contact Udbetaling Danmark, the Social Security Department, in Denmark, or Försäkringskassan at Øresunddirekt in Malmö on tel. +46 (0)40 – 17 64 15.
