Working in Sweden and another country, or sending staff on a temporary assignment? Skattepunkten helps international employers, employees and self-employed people clarify A1 certificates and the social security questions that come with cross-border work.
An A1 certificate identifies the social security legislation that applies. We help organise the facts and supporting information, and connect the assessment with Swedish employer and payroll obligations. The competent social security institution decides the position and issues the certificate; an A1 does not settle your income tax liability.
Make cross-border working arrangements clearer
Need help with an A1 certificate?
Tell us where you live, where the work takes place and whether you are an employer, employee or self-employed. We can assess how we can help and what information is needed. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
Advice based on your actual working pattern
Support with A1 certificates, social security and Swedish employer obligations
We bring together the countries, people and working arrangements involved, helping you prepare the information needed for an individual assessment.
Working in more than one country
We help structure the questions raised by regular cross-border work, remote working and more than one employer.
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- Where the work is physically performed
- Residence and the planned working pattern
- Several employers or mixed employment and self-employment
- Work schedules and supporting information
- … and more
Temporary assignments & posting
We help employers and individuals prepare for a temporary assignment involving Sweden and another country.
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- Assignment dates and the countries involved
- The employer, employment and business activities
- Information for the competent institution
- Coordination with payroll and tax questions
- … and more
Contributions & coordination
We connect the social security assessment with practical Swedish administration and relevant advice abroad.
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- Swedish employer and payroll questions
- Self-employed people with international assignments
- Existing certificates and changes in circumstances
- Cooperation with your overseas advisers
- … and more
From the working pattern to the next steps
How we work
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Describe the work and countries
Tell us where you live, where you will work, the planned dates and who employs you or engages your business.
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Bring the facts together
We review employment or assignment documents, work schedules, business activities and any existing social security decisions.
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Review the relevant questions
We identify the social security and Swedish employer issues, keeping them separate from income tax and other obligations.
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Plan the application and follow-up
We agree the assistance and supporting information needed. The competent institution decides the applicable legislation and certificate.
Cross-border social security, explained
Frequently asked questions about A1 certificates
What does an A1 certificate show?
It confirms which country's social security legislation applies to the person and work covered by the certificate. It provides evidence for the relevant authorities when employment or self-employment involves more than one country.
When might I need an A1 certificate?
It can be relevant for temporary postings or for people who normally work in more than one country. Employees and self-employed people can be affected. The applicable rules and the information needed depend on the actual arrangement.
Does an A1 certificate mean no Swedish income tax?
No. Social security and income tax are separate questions. An A1 certificate does not itself settle tax residence, salary tax or all Swedish employer reporting obligations. Those issues need their own assessment.
Can remote work from another country matter?
Yes. Where the person actually performs the work is important. Explain the planned and actual work locations and pattern, including any regular work from home abroad, so the position can be assessed correctly.
Do temporary postings and regular multi-country work follow the same rules?
They require different assessments. A temporary assignment should not automatically be treated in the same way as an ongoing pattern of work in several countries. The dates, employment and work pattern help identify the relevant route.
Must every application be made to Försäkringskassan?
No. The responsible institution depends on the situation. A person working in several countries should normally start with the institution in their country of residence. For a posting to Sweden, the institution in the sending country can be relevant. Försäkringskassan handles the Swedish side where Sweden is responsible.
Are Switzerland and the United Kingdom relevant too?
Yes. Försäkringskassan's guidance covers situations involving the EU/EEA, Switzerland and the United Kingdom. The applicable arrangement must still be checked for the countries and circumstances involved. Other international situations can involve different agreements and certificates.
Can self-employed people also need an A1 certificate?
Yes. Cross-border self-employment can also raise applicable-legislation questions. Prepare information about the business, assignments and work locations. A combination of employment and self-employment needs particular attention.
What if my circumstances change after a certificate is issued?
Changes in residence, employer or work locations may affect the position. Contact the competent institution and review whether the certificate still covers the arrangement. Do not assume that its stated end date means every later change is automatically covered.
How can Skattepunkten help us get started?
Describe the countries, residence, employer or business, dates and working pattern. We can help organise the information, identify Swedish tax and employer questions and plan the agreed assistance. The authority makes the decision; we do not promise a particular result.
Want help with A1 certificates and cross-border work?
Register as a new client so we can consider how we can help you. Registration is not an order. If you have any questions before submitting your registration, you are always welcome to contact us.
Swedish contact, international reach
Coordinated support across borders
Cross-border work can involve social security, payroll and tax questions in several countries. Through ETL GLOBAL, Skattepunkten can coordinate relevant expertise alongside your existing advisers.
You keep a clear contact in Sweden while the work and responsibilities in each country are agreed separately.
Official guidance in English
Relevant links
Read the authorities' guidance on work in Sweden, social security coverage and contributions when working across borders.
This page provides general information, not a decision about social security coverage or an A1 certificate. The assessment depends on the actual work, residence, employment or business activities and countries involved. Income tax and other obligations require separate consideration.