This paper presents a new electromagnetic model for time-harmonic analysis of earthing grids. The model is based on applying the finite element technique to an integral equation formulation. Each earthing grid conductor is subdivided into segments and the complete electromagnetic coupling between segments is taken into account. The calculation of the Sommerfeld integrals is avoided using a simple approximation of the propagation constant. The earth model is limited to two homogeneous isotropic and linear half-spaces separated by a plane. The single segment of earthing system conductor can be located in an air or in an earth.