A1 Certificate

Each country within the EU/EEA has one or more authorities responsible for social security matters. It is important for the employee to identify the appropriate authority in their home country to ensure they receive the correct information and application forms.

The A1 certificate indicates that the employee intends to remain covered under their home country’s social security system. The A1 certificate is typically valid for a maximum of 24 months, as work in another EU/EEA country is considered temporary. If the employment continues beyond 24 months, it is important that the employee applies for a new A1 certificate well in advance, ensuring the certificates are consecutive.

Once KI has received an A1 certificate, KI is not required to pay social security contributions to the Swedish Tax Agency. Instead, social security contributions must be paid to the authority managing social security matters in the employee’s home country. The following procedure applies:

1. The employee contacts the authority responsible for social security matters in their home country and obtains an EU mandate, which is then submitted to the payroll manager at KI. The payroll manager certifies and attests that the individual is employed by KI. With the EU mandate, the employee represents KI and must regularly inform the authority in their home country about the gross salary paid by KI.
2. The employee must request that the social security authority in their home country send an invoice for the social security contributions that KI is required to pay and attach the following instructions on how invoicing to KI should be carried out.
3. If it is not possible to invoice KI, the employee is responsible for paying the social security contributions to the authority in their home country. The employee must then send the invoice documentation and proof of payment to payroll@ki.se. The payroll department will reimburse the employee for any expenses incurred on behalf of KI. The reimbursement will be deposited into the bank account registered by the employee, according to KI’s routine.

If no A1 certificate is provided, Karolinska Institutet must pay social security contributions to the Swedish Tax Agency. If the employee works 20% or more, their income in Sweden will contribute to both the general pension and occupational pension.

It is important for employees who return to their home country to regularly update their foreign address with the      
Swedish Tax Agency to avoid losing out on pension benefits from Sweden when they retire.