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POSTING TO EU/EEA STATES, SWITZERLAND OR COUNTRIES WITH SOCIAL SECURITY AGREEMENTS WITH FINLAND

Social security schemes are coordinated within the European Union (EU) by RegulationNo. 883/2004 (EC). The Regulation corresponds, with regard to the substance, to the provisions of multilateral agreements on social security.

The EU countries are

Austria, Belgium, Bulgaria, Cyprus, Denmark, Estonia, Finland, France, Germany, Great Britain, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Rumania, Slovakia, Slovenia, Spain, Sweden, the Czech Republic.

The EEA countries are

Iceland, Liechtenstein and Norway, which still apply the old EU Regulation 1408/71.The agreement between the EU and Switzerland took effect on June 1, 2002. According to the agreement, the Regulation 1408/71 is applied to workers moving between Switzerland and the EU countries.

Countries with social security agreements

Finland has concluded bilateral agreements on social security with Australia, Canada, Chile, Israel, Quebec and the United States.

The main principle of the social security agreements is that the employee is insured under the national pension legislation of the country of employment. However, insurance is taken out for so-called posted workers contrary to the general principle established by the above Regulation. Moreover, the authorities of the countries with social agreements may agree on exceptions to the standard provisions on social insurance (‘exemption’).