International social security rules determine which country's rules apply. International social security rules are therefore rules concerning choice of law. The choice of law does not determine whether a person is entitled to social security. This is decided by national legislation.
In Denmark, social security includes
Rules on international social security have been laid down for the EU/EEA. The EEA includes all EU member states as well as Iceland, Lichtenstein and Norway. Switzerland follows the same rules.
In Denmark, social security is paid for through taxes. Employees and employers only have to pay e.g. contributions to the Labour Market Supplementary Pension scheme (ATP contributions) in connection with earned salaries (a total of approx. DKK 9,000 per year). However, in the Netherlands, for example, social security is largely financed through payments by the employer and by the employee in connection with earned salaries, and the employer must pay what corresponds to approx. 24% of an employee’s salary for social security. In Sweden, the rate is approx. 20%, and in Germany it is approx. 25%.
If a person has public sector employment in at least two countries, and possibly has additional, private sector employments, AND is concurrently self-employed in a third EU/EEA country, his or her employments will be determinant for where he or she has social security cover. In other words, employment relationships weigh more than self-employment. Self-employed work does not count towards determining whether work in the country of residence accounts for more than 25%.
In the case of just one employment in Denmark, there is no need for a decision regarding social security. If the person is nonetheless asked to document his or her social security cover in Denmark, a form for use for the decision on social security should be sent to the Danish Public Benefits Administration (Udbetaling Danmark). Form A1 is available here. It is recommended to obtain documentation of Danish social security cover in the following situations:
However, in the case of employments in several countries, a decision must be made regarding social security, cf. above. The case must be started in the country of residence which is to make the decision. The decision should be sent to the Danish Public Benefits Administration (Udbetaling Danmark), which can make objections if relevant.
The rules here depend on whether an agreement has been concluded between Denmark and the country in question. Denmark has entered into agreements on social security with the following countries: Australia, Bosnia-Herzegovina, Canada, Chile, the Philippines, India, Israel, China, Macedonia, Morocco, Montenegro, New Zealand, Pakistan, Quebec, Serbia, South Korea, Turkey and the USA. Most of these agreements only concern preserving accruals of Danish state pension and ATP Livslang Pension. If there is no agreement, no rules apply to social security in connection with work in the country in question.
Under this agreement, an employee may be covered by the Danish social security system, even if the person in question is covered by the Swedish social security system according to the general rules.
The general rules stipulate that a Swede resident in Sweden who works less than 25% in the country of residence has social security cover in Denmark. If he works more than 25%, but no more than 50%, the general rule that social security cover is transferred to the country of residence may be exempted from.
This is providing the Danish authorities and the Försäkringskassan in Sweden enter into an individual agreement on social security.
| A large amount of your work is in your country of residence (more than 25% of working hours/pay) | A small amount of your work is in your country of residence (less than 25% of working hours/pay but more than 5%) | |
|---|---|---|
| You are only employed at AU. You live in Denmark or in an EU/EEA country. | You have social security cover in the country in which AU is based. | You have social security cover in the country in which AU is based. |
You are employed at AU as well as at one or more private employers in other countries. You live in Denmark or in an EU/EEA country. | You have social security cover in the country where you have public sector employment (AU) | You have social security cover in the country where you have public sector employment (AU) |
You have one additional public sector employer in another EU/EEA country, in addition to your Danish employment at AU. You live in one of the countries where at least one of your employers is based. | You have social security cover in your country of residence. | You do NOT have social security cover in your country of residence, but in the other country where you have an employer. |
| You have at least two additional employers in addition to your employment at AU, of which at least one is a public sector employment. These additional employers are based in at least two countries other than Denmark. | You have social security cover in your country of residence. | You have social security cover in your country of residence. |
| You are a national of an EU/EEA country or Switzerland | You are NOT a national of an EU/EEA country or Switzerland | |
|---|---|---|
Work in a country within the EU/EEA or in Switzerland | As a general rule, you will be covered by common EU rules on social security. These rules determine which country's social security system you are covered by. | You will be in the same position as applies when you work in a country outside the EU, see below. Special rules may apply if are to work in one of the Nordic countries. |
| Work in a country outside the EU/EEA or Switzerland (country with which there is an agreement) | As a general rule, you will be covered by an international agreement (convention) between Denmark and the country you will be working in. This agreement determines which country's social security system you are covered by. | You may be covered by an international agreement (convention) between Denmark and the country you will be working in. This agreement determines which country's social security system you are covered by. |
| Work in a country outside the EU/EEA or Switzerland (country with which there is NO agreement) | There are no international rules to determine which country's social security system you are covered by. | There are no international rules to determine which country's social security system you are covered by. |