Employees posted from Estonia to another European country

Posted worker is a person insured by an Estonian employer and sent on a long-term posting (more than six months) into another European Union member state, the European Economic Area member state or Switzerland.

Employees posted from Estonia to another European country must be registered by their employer with the Social Insurance Board in advance. The Social Insurance Board issues an A1 certificate (certificate concerning the applicable legislation) for each employee. In case of long-term postings of a worker lasting more than six months, the worker himself or his employer may apply to EHIF for an S1 certificate application forms.

This certificate provides the worker with the right to register in the health insurance system of the country of posting and, once registered, enables the posted worker to receive medical care in the country of posting on the same terms as insured persons there (the scope of medical care is wider than just emergency medical care received under the European Health Insurance Card). In this case, the person's country of affiliation is still the sending country - Estonia.

Example: An employee is sent from Estonia to work in France - his or her country of affiliation is Estonia, because the person's employer is in Estonia and the social tax paid on his or her salary is received in Estonia. A posted worker is entitled to receive medical care in France in accordance with the legislation there, but Estonia will compensate to France for his or her medical expenses.

An S1 certificate shall be sent to the address indicated in the application. S1 certificate cannot be issued for postings of less than six months. In such case, the posted worker should order a European Health Insurance Card, which entitles him/her to receive necessary medical care in the country of employment on the same terms as insured persons there (the worker must pay the deductibles him/herself). Holders of S1 certificate must also apply for a European Health Insurance Card from the Estonian Health Insurance Fund before going on a posting. By presenting the card, a person receives necessary medical care in another Member State of the European Union, a Member State of the European Economic Area or Switzerland where he/she is not posted to work with an S1 certificate, but where, for example, he or she spends his or her holiday.

Family members

If a worker on a long-term posting takes his or her dependent family members to another country, these family members are entitled to an S1 certificate. The laws of the new country of residence determine who is considered a family member and who is entitled to benefits. The competent authority of the other country shall decide whether or not to register the S1 certificate issued to the family member. Each person applies for an S1 certificate separately for him/herself and his/her family member. Once the certificate has been registered, family members residing in another Member State are also entitled to medical care under the same conditions as insured persons there.

Who pays incapacity for work benefits in case of a longer posting?

Despite the fact that a posted worker is working in another country, his or her taxes are still paid in Estonia and his or her country of affiliation is Estonia. Sickness and maternity benefits are paid to posted workers by the Estonian Health Insurance Fund in accordance with the Health Insurance Act.

Employees posted to Estonia from other European countries (S1 certificate)

People posted to Estonia for a longer period of time who live here on the basis of the right of residence are entitled to any medical care in Estonia on equal terms with those insured by the Estonian Health Insurance Fund, if they have an S1 certificate issued from their home country.

S1 certificate must be registered with the Estonian Health Insurance Fund. Bring the certificate to the EHIF's customer service office or send it by email. Please attach to the certificates the completed application "Application for registration of an insured person and/or his/her family members in another EU Member State".

Family members

According to Estonian legislation, the following are considered to be family members who receive health insurance in Estonia together with a posted worker:

  • children under the age of 19;
  • an unemployed spouse raising one child under the age of 8 or three children under the age of 16;
  • a spouse with less than 5 years to the retirement age.

After the S1 certificate is registered, the person will be notified in writing of the granting of health insurance. When visiting a doctor in Estonia, you must show your ID with Estonian personal identification code (ID card, passport). The European Health Insurance Card is issued to a person by his or her country of affiliation and with the card him or her are entitled to receive necessary medical care in another European country where he or she is not posted to work with an S1 certificate, but where he or she spends his or her holiday.

Who pays incapacity for work benefits in case of a longer posting?

The incapacity for work benefit is paid by the person's home country, i.e. the country that has issued the S1 certificate.