DO YOUR EMPLOYEES WORK FROM ABROAD OR TRAVEL FOR BUSINESS?
Cross-border remote working, occasional business travel and employment in several countries are becoming increasingly common. These situations are governed by specific coordination rules between Switzerland and neighbouring countries. We help you determine where your employees should be insured and which social security scheme applies to their situation.
THREE COMMON SITUATIONS
As soon as an employee carries out part of their activity outside Switzerland, even on a part-time basis or while working from home, the question arises as to which social security system they are subject to. The rules vary depending on the proportion of work carried out abroad and the number of employers involved. If a situation is assessed incorrectly, it may result in double contributions or, conversely, a lack of social security coverage for your employee.
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Cross-border remote working
The percentage of remote work determines the country of insurance. -
Business travel abroad
A short assignment remains insured in Switzerland. -
Several employers, several countries
Specific coordination rules apply.
CROSS-BORDER REMOTE WORKING: WHICH RULES APPLY DEPENDING ON THE LEVEL OF ACTIVITY?
Since the multilateral agreement on cross-border remote working entered into force in July 2023, an employee residing in a neighbouring EU/EFTA country and working partly from home may, under certain conditions, remain insured in Switzerland. This depends on the proportion of remote work carried out in the country of residence.
Proportion of remote work in the country of residence | Applicable legislation | Employer action required |
|---|---|---|
Less than 25% | Switzerland | An A1 certificate must still be requested |
Between 25% and 49.9% | Switzerland, under the multilateral agreement on cross-border remote working | Notification via the ALPS portal (within 3 months), followed by an A1 certificate |
50% or more | Employee’s country of residence | The employee becomes subject to the social security system of their country of residence |
These rules apply to remote work carried out in an EU, EFTA or United Kingdom country. Different rules apply in cases of multi-activity (several employers) or temporary postings abroad. Full details are available in our annual information.
OUR FAQ – ANSWERS TO YOUR QUESTIONS
Does an employee who works from home one day a week from France need to be declared?
Yes. Even if remote working accounts for less than 25% of their working time, an A1 certificate is required. Above 25%, prior notification via the ALPS portal is also required.
What happens if I fail to declare a cross-border remote working arrangement?
You may face the risk of having to pay additional social security contributions, and your employee may be subject to penalties if they are inspected abroad — France and Austria, in particular, have stepped up their checks in recent years. We recommend regularising any existing arrangements as soon as possible.
I am sending an employee to work abroad for a few weeks on a project: what do I need to do?
This is considered a temporary posting. Subject to certain conditions regarding the duration of the assignment, your employee may remain insured in Switzerland. Use form 3.1 to apply for this before they leave.
YOUR FORMS FOR CROSS-BORDER ACTIVITIES
Find the forms most commonly used to manage cross-border activities. Need another form? Contact us and we will send it to you directly.
4 documents
Facing a complex cross-border situation? Let's talk.
Contact person
Jérôme Gindrat
+41 21 613 35 11