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Those seconded abroad

An employer can second their employees to work abroad. The employment conditions of the seconded employee are dictated on the basis of the Finnish legislation and collective agreements.

A seconded employee is usually entitled to a daily allowance and travel and accommodation paid for by the employer.

An employee seconded abroad is usually covered by the Finnish social security system for five years.

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Emigrating worker

When a person leaves abroad voluntarily to work, he/she is called an emigrating worker. In these situations, the employment conditions are usually dictated by the legislation in the country where the employment occurs.

However, employment conditions can be agreed differently. An employment agreement can have substantial connections to a country other than the one in which the employment occurs, whereupon the legislation of the connecting country is applied.

If the employer and employee have not agreed upon it specifically, the employee has no right to, for instance, daily allowance, free travel home, or accommodation.

An emigrating worker will immediately transfer under the social security system of the country where the employment occurs in the EU area/EEA. Outside the EU area/EEA, the situation varies.

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Taxation

Before working abroad, it is advisable to inquire about taxation in the destination country from the tax office in your home municipality.

Those working abroad must pay their taxes in accordance with the legislation of the destination country.

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Some benefits

If the domicile of a person working abroad is Finland, the salary security administered by the labour force authorities will pay the wage claim accumulated from work made for an insolvent Finnish employer.

In the EU area/EEA, each country has its own salary security system which can be difficult to utilise. Similar systems are not usually found outside the EU area/EEA.

Due to short transition periods and to avoid losing benefits, it is advisable to ensure that you retain your entitlement to unemployment benefit before leaving to work abroad.

Written contract of employment

According to legislation, a seconded employee has the right to receive the employment agreement in writing before leaving to work abroad.

When leaving to work abroad, a written employment agreement is particularly important, as the agreement will help you in finding out what actually was agreed upon in the event of a dispute.

Now and then, an employment agreement also has a substantial significance in the determination of social security.

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The Hello Norden information service of the Nordic Council of Ministers provides advice for private persons moving between two or more Nordic Countries.