Employees dispatched from Estonia to another EU member state must be registered by the employer in the Estonian National Social Insurance Board. The Social Insurance Board will issue a separate A1 certificate for every employee (a certificate regarding the applicable legislation). In the case of long-term assignments that last more than 6 (six) months, the employee or their employer can apply for form E106/S1 from the Health Insurance Fund – application forms.
This form gives the employee the right to register in the health insurance system of the country of the assignment and after registering the form, the dispatched employee is entitled to receive healthcare in the country of the assignment on the same conditions as local insured persons (the extent of healthcare is broader than simply necessary medical treatment, which is provided on the basis of the European health insurance card).
In this case, the country of insurance is still the country of dispatch – Estonia.
For example, an employee is dispatched from Estonia to France – the country of insurance will still be Estonia, as their employer is based in Estonia and the social tax paid from their salary is received by Estonia. The dispatched employee has the right to receive medical services in France in accordance with the local legislation but their medical costs will later be paid by Estonia to France.
Form E106/S1 will be sent to the address indicated in the application. In the case of assignments that last less than 6 (six) months, form E106/S1 is not issued. In this case, the dispatched employee should order the European health insurance card, which is used for receiving necessary medical treatment in the assignment country that is equal to the medical treatment received by locals (i.e. co-payments must be paid by persons themselves). Persons with form E106/S1 must also apply for the European health insurance card from the Health Insurance Fund prior to being dispatched. The card entitles persons to necessary medical treatment in EU member states where they have not been dispatched with form E106/S1 but where they are, for example, vacationing.
NB! The European health insurance card is not an identification document and is valid only if presented with an identification document.
If an employee on a long-term assignment takes dependent family members with them to the other country, then a competent authority of the country of dispatch will include their names in form E106/S1. After the form is registered, while living there, the employee’s family members are also entitled to healthcare equal to the healthcare provided to the locals who are insured.
Who pays the incapacity for work benefit in the case of long-term assignments?
A dispatched employee is employed in another country but their taxes are still received by Estonia and their country of insurance is Estonia. Sickness and maternity benefits are paid to the dispatched employee by the Estonian Health Insurance Fund in accordance with the Health Insurance Act.