Health insurance for employment abroad

Work in another EEA country

When working in another EEA country, Switzerland or the United Kingdom, it is the social security regulations of the EEA agreement that stipulate which social security legislation the worker or self-employed person is covered by. Individuals are only subject to the legislation of one of the member states, but the legislation of which member state is to apply is discussed in detail in the social security legislation of the EEA Agreement.

• Employees who work only in one EEA country, the United Kingdom or Switzerland are usually covered by the social security legislation of the country of employment

• This applies even if he/she lives in another EEA country, such as Iceland, and also if the employer is located in a country other than his/her country of employment. The same applies to self-employed individuals

• Fishermen working on board a ship sailing under an EEA flag are subject to the legislation of the ship's flag country

Posted employees

An individual sent by an employer in Iceland to work temporarily in another EEA/EC country may apply to continue to be covered by the Icelandic social security system, subject to certain conditions. The Social Insurance Administration issues an A1 certificate to confirm that Icelandic social security legislation continues to apply during the period of deployment. On the basis of this certificate, an individual is entitled to receive an S1 certificate (E-106) issued by Iceland Health.

You can also apply for an S1 certificate for spouses and children aged 17 and under who move abroad with the individual.

Conditions for issuing a S1 certificate:

• A1 certificate from Social Insurance Administration

• Insurance Fee Payable in Iceland/Icelandic Tax Payments from an Icelandic Company

• A citizen from an EEA/EC country

S1 certificates are not generally issued between the Nordic countries.

Working in two or more countries alternately or simultaneously

Fishermen who are employed on a ship flying the flag of a member state of the EEA and receive wages for their work are normally covered by the legislation of the flag country.

There are also many other special rules for fishermen, although the flag country rule is the general rule.

Civil servants

Civil servants are subject to the same legislation as the government they work for. Icelandic officials who work abroad within the EEA for the Icelandic state are covered by Icelandic social security.

Work outside the EEA

When working abroad in a country that is not a party to the EEA agreements and other international agreements are not in force with the country in question, an individual can apply to maintain his/her social security protection on the basis of an authorization in the Social Security Act.

• Conditions are, among other things, that the person in question works abroad for a person who has his/her residence and activities in Iceland and an insurance premium is paid in Iceland from his/her salary.

The protection may be approved according to this for up to one year. After the first period the registration may be extended for up to four additional years. Before this, it must be assessed whether the conditions are still fulfilled.

Confirmation of this insurance must be applied for to the Social Insurance Administration no later than four weeks before departure from the country.

Delegated employees

Individuals who work for an Icelandic company in a country outside the EEA/EC and an intergovernmental agreement is not valid will not be issued with an S1 certificate. They apply to maintain their social security rights in Iceland and will be issued with a Social Security Statement, issued for 1 year and may be extended for another 4 years.

Conditions for the retention of social security rights in Iceland:

• Insurance Fee Payable in Iceland/Icelandic Tax Payments from an Icelandic Company

• Apply about 4 weeks before departure

• Social Insurance Administration