Social Insurance Administration: Other services TR
Where do I pay the social security tax?
To be issued an A1 certificate from Iceland, the individual must continue to pay social security contributions in Iceland during their stay abroad.
Social security contributions are used to finance, among other things, health, accident, and pension insurance. They are collected by the Icelandic Revenue and Customs, and in most cases, the employer is responsible for their payment.
However, if an individual works for a foreign temporary work agency, they may need to handle the payment of the social security contributions themselves.