The individual must be insured in Iceland and demonstrate that they have been insured in Iceland for at least six months before starting work abroad.

During the period of employment abroad, the individual must pay both social security contributions and pension fund contributions in Iceland.

For posted workers (employees), the employment relationship with an Icelandic employer must have lasted for at least one month before the employee is sent to work abroad.

If the employment relationship is terminated, the certificate becomes invalid, and the Social Insurance Administration must be informed of such changes without delay.

Social security contributions are a special fee that employers are required to pay on the total wages of their employees, and where applicable, on their own calculated remuneration. The Icelandic Tax and Customs authority is responsible for collecting social security contributions.