A1 Certificate

What is an A1 Certificate?

An A1 certificate is a document that indicates which EU/EEA country's social security system a person is covered by. Employers are then required to pay social security contributions to the EU/EEA country that issued the A1 certificate.

How to Apply for an A1 Certificate?

Foreign nationals from EU/EEA countries who wish to remain under their home country's social security system while employed by Karolinska Institutet (KI) must contact the social security authority in their home country and apply for an A1 certificate. It is important for the employee to inform their home country authority that Karolinska Institutet is a Swedish public authority.

Main Rule

The general rule is that if a person works for a public employer in an EU/EEA country and has only one employer, they are insured in the country where the employer is located, regardless of where the work is performed. If the individual has another employer in their home country, the social security affiliation must be investigated. The home country's authority determines whether the employee should belong to the social security system of their home country or Sweden.

If the home country's authority decides that a KI employee should remain under their home country's social security system, they issue an A1 certificate to the employee. The employee must immediately submit the certificate to their HR unit at the institution. An A1 certificate is a legally binding document that KI must comply with.

Changes in Conditions

If conditions change, such as when an employee who was working full-time at KI and covered by Swedish social security chooses to take leave and reduce their working hours to return to work in their home country, they must contact the social security authority in their home country to investigate their affiliation.

If the authority decides that the employee should belong to their home country's social security system, an A1 certificate is issued and must be submitted to KI.

It is the employee's responsibility to contact their home country authority to ensure they receive the correct social security benefits.

When the A1 Certificate Is About to Expire

A1 certificates are typically valid for up to 24 months, as work in another EU/EEA country is considered temporary. If the employment is to continue beyond 24 months, the employee must apply for a new A1 certificate well in advance to ensure continuous coverage.

What to Do with a Received A1 Certificate?

Scan and email the A1 certificate to payroll@ki.se as soon as it is received. The Payroll & Controlling unit needs the A1 certificate as soon as possible to stop social security contributions to the Swedish Tax Agency.

KI’s Procedure for Paying Social Security Contributions to Another EU Country

When social security contributions are to be paid to another EU/EEA country, the following procedure applies:

1. The employee must request that the social insurance authority in their home country send an invoice to KI for the social security contributions KI is responsible for paying. The following instructions should be provided to the employee to ensure proper invoicing to KI.
2. If invoicing KI is not possible, the employee must contact the social insurance authority in their home country to obtain an EU/EEA power of attorney. This document should be submitted to KI’s payroll manager. The payroll manager will certify and authorize the EU power of attorney, confirming that the employee is authorized to represent KI in their home country. The payroll manager will also regularly inform the home country authority about gross salaries paid by KI.

The employee is responsible for paying the social security contributions on behalf of KI and must obtain the invoice documentation and a receipt for the payment. These should be sent digitally to payroll@ki.se. The payroll unit will reimburse the employee for expenses incurred on KI’s behalf. Reimbursements will be deposited into the bank account registered by the employee in accordance with KI’s procedures.

When the A1 Certificate Period Has Expired

If no new A1 certificate is submitted, Karolinska Institutet is obligated to pay social security contributions to the Swedish Tax Agency (Skatteverket).

Update Current Address with the Swedish Tax Agency's Population Register

It is important to inform employees returning to their home country to regularly update their foreign address with the Population Register at the Swedish Tax Agency (Skatteverket). This ensures they do not risk losing their entitlement to a Swedish pension upon retirement.