Exempting a foreign employer from the insurance obligation
- Public service
If an employee is posted to work in Finland from abroad for more than 2 years (but less than 5 years), the Finnish Centre for Pensions can exempt the foreign employer from the obligation to take out insurance for the employee in Finland. The employer must apply for the exemption.
The Finnish Centre for Pensions cannot grant the exemption if the employee is covered by the rules of the EU Regulations on social security or social security agreements. That means that an exemption cannot be granted if the employee has been posted to Finland from EU/EEA countries, Switzerland, Great Britain, Australia, Canada, Quebec, Chile, China, India, Israel, Japan, South Korea or the United States.
The exemption can be granted for a maximum of five years from the onset of employment in Finland. The precondition is that pension provision has been arranged for the employee in some other way.
If the exemption cannot be granted, the foreign employer must take out pension provision in Finland under the Employees Pensions Act for the entire period that the employee has worked in Finland.
To whom and on what terms
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