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6.1ÌýÌýÌýÌý Social security for globally mobile employees

Social security contributions (both employee and employer contributions) can apply in Finland to the earned income of an employee. The extent of the contributions payable in Finland under its domestic legislation depends on the employer's presence, the employee's residence status and where they perform the duties of their employment (see 2.2).

As Finland is an EU state, its domestic social security legislation can be over-ruled by the EC regulations at 6.1.1. In addition, Finland has reciprocal social security arrangements with various countries outside the EU/EEA states and Switzerland (see 6.1.2).

6.1.1ÌýÌýÌýÌý EU social security agreement

Who are the EU member states for social security purposes?

The European Union (EU) countries for social security purposes are:

1. Ìý

   •ÌýÌýÌýÌý the 27 member states of the EU, plus

2. Ìý

   •ÌýÌýÌýÌý the countries of the European Economic Area (EEA), ie Norway, Iceland, Liechtenstein, plus

3. Ìý

   •ÌýÌýÌýÌý Switzerland

Regulation 883/2004/EC on coordination of social security systems sets out the rules for social security coverage for employees and self-employed