E and S forms concerning residence

If you move to another EU or EEA country or to Switzerland, and a country other than your country of residence is responsible for the costs of your medical care, the authorities that administer social security will use paper forms to register the information concerning your entitlement to treatment. Registration of a form confirms that your country of residence can invoice the country that issued the form for the costs of your medical care.


In Finland, Kela deals with E and S forms concerning entitlement to treatment. Different forms, which are standardised in the EU, are used for different categories of people. The following forms are used to register entitlement to treatment:

  • E 106: workers
  • E 109: family members
  • E 120: pension applicants
  • E 121: pensioners and family members of pensioners
  • S1: all categories of people.

In general, the forms are not used if your are moving between Nordic countries or between the United Kingdom and Finland.

Each country issues the form in their official language. Kela issues the forms in Finnish or Swedish but, in exceptional cases, forms in English can be used too.

Kela will send the form directly to the authority in the other country or to you when you move from Finland or to Finland. Kela will also provide your with instructions on how to proceed when you have receive the form.

  • If you receive an E or S from Kela, take it to be registered in the health insurance institution of your new country of residence or to another authority responsible for healthcare services in the destination country.
  • If you are moving to Finland and you have received an E or S form from another country, send the form to Kela for registration.

Kela will provide an E or S form on request or on its own initiative. You can apply to Kela for an E or S form

  • using form SV 140 when you move abroad from Finland or if other country is responsible for the costs of your medical care
  • using form SV 141 when you move to Finland or if Finland is responsible for the costs of your medical care.

If a treatment provider, health insurance institution or other authority in the destination country asks you for an E or S form, leave in application form SV 140 or 141 at Kela or contact  Kela´s Centre for International Affairs.