Social security for employees posted to Finland

Social security arrangements for cross-border employment are coordinated under EU law. Similar rules apply to postings to and from the EEA, Switzerland and the United Kingdom.

When work is performed abroad, social security contributions are typically paid to only one country at a time. The general rule is that employees are subject to the social security legislation of the employment country. As a notable exception, employees may remain in the social security scheme of their home country in case of temporary postings that meet the following criteria:

Employer activities in the sending country: The employer must have substantial activities in the sending country. The assessment depends on several factors, including the location of registered office, administrative staff, employee recruitment, and conclusion of contracts with customers, the law applicable to employment and customer contracts, the turnover in each country, as well as the number of contracts concluded in the sending country.

Employee activities in the sending country: The sent employee must have been working in the sending country or otherwise have been subject to the social security system of the sending country for at least one month directly prior to the employment relationship. Shorter pre-existing social security arrangements may suffice in certain cases.

Work on behalf of the employer: A direct relationship must exist between the employee and employer for the duration of the posting abroad. This criterion is generally met if the original employment relationship stays in place and the employer retains ultimate authority over it, including nature of work, termination, wage payments.

Anticipated duration: The posting must be limited to a maximum of 24 months. This can encompass consecutive or simultaneous projects in Finland for the same employer. A new posting in Finland resetting this 24-month limit generally requires at least a two-month gap. The duration is calculated separately for each receiving country, with prior postings to other countries contributing to their own 24-month limit.

No replacement: If an employee is sent to the recipient country to replace another employee, they are automatically disqualified from the exemption.

Coverage by the social security of the sending country is documented with an A1 certificate. The certificate is granted by the sending country and should be obtained in advance.

Specific rules apply to situations where employees regularly work in several countries.

Where not all criteria for a temporary posting are met, it may nevertheless be possible for the employee to remain in the social security system of their home country, if the competent authorities in all relevant countries agree on a derogation and the arrangement is in the employee’s interest.

Statutory social security obligations in Finland

Where no exemption applies, employees must be insured in Finland in accordance with Finnish law. Employers are responsible for handling both their own contributions and those of their employees.

Central components of the Finnish social security scheme include the following:

The employment pension insurance consists of employee and employer contributions paid by the employer to their chosen insurance provider. In 2025, the average total contributions are 24.85% of the salary (with the average employer contribution being 17.38%.

The unemployment insurance consists of employee and employer contributions paid by the employer to the Employment Fund. In 2025, the employee contribution is 0.59 percent and the employer contribution 0.20 percent (0.80 percent for aggregate annual salary paid by an employer exceeding EUR 2,455,500).

The accident and occupational disease insurance provides coverage for injuries from workplace accidents, injuries incurred during business trips and occupational diseases. Insurance fees are paid by the employer to the authorised insurance provider of their choice. Premiums depend on risk level and insurance provider and typically vary between 0.05 and 5 percent.

Health insurance contributions are paid alongside taxes. As a rule, employers withhold the employee contribution and pay it together with the employer contribution to the Tax Administration. The employer contribution is 1.87 percent in 2025. For employees, the medical contribution is 1.06 percent in 2025, and the daily allowance contribution is 0.84 percent.

Many binding collective agreements also require group life assurance. The premium is paid by the employer to the insurance provider, often together with the statutory accident insurance. The premium depends on the type of work and is on average 0.06 percent of the salary.