{"id":8996,"date":"2025-07-05T07:26:32","date_gmt":"2025-07-05T05:26:32","guid":{"rendered":"https:\/\/my-swiss-company.com\/?p=8996"},"modified":"2026-08-25T15:33:33","modified_gmt":"2026-08-25T13:33:33","slug":"posted-workers-in-switzerland","status":"publish","type":"post","link":"https:\/\/my-swiss-company.com\/en\/posted-workers-in-switzerland\/","title":{"rendered":"Posted Workers in Switzerland"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; theme_builder_area=&#8221;post_content&#8221; _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221; theme_builder_area=&#8221;post_content&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"intro-box\">\n<p><strong>Posted workers in Switzerland<\/strong>: a foreign employer can send its own employees on temporary assignments while keeping their home employment contract and social security. The assignment must be notified online at least 8 days before work starts (from day one in construction, hospitality, cleaning and security), is capped at 90 working days per company per calendar year under the notification procedure, and requires Swiss wage levels, an A1 certificate and, beyond 90 days, an L or B work permit.<\/p>\n<p>In 2026, Switzerland continues to assert itself as a vital economic platform, offering unparalleled stability, attractive taxation, and access to a high-value market. For international companies looking to undertake specific projects, temporary assignments, or test the market without heavy and immediate establishment, <strong>posted workers in Switzerland<\/strong> represent a remarkably flexible strategy. This mechanism allows a foreign company to send its own employees to Switzerland for a defined period, while maintaining the contractual link and social security affiliation with the country of origin.<\/p>\n<p>However, implementing a <strong>posted worker assignment in Switzerland<\/strong> is far from a simple formality. It is subject to a complex set of legal, administrative, social, and fiscal rules specific to the Confederation. Ignoring or misinterpreting these regulations can lead to severe penalties, unforeseen costs, and major operational disruptions for <strong>international companies sending workers to Switzerland<\/strong>. It is precisely to navigate this complexity that the expertise of a leading corporate services provider like <strong>My Swiss Company SA<\/strong>, a recognized specialist in <strong>posted workers in Switzerland<\/strong>, becomes not only valuable but indispensable. This article aims to be your exhaustive reference, exploring every facet of <strong>posted worker assignments in Switzerland<\/strong> for 2026, and highlighting how our support guarantees your compliance and success.<\/p>\n<\/div>\n<div class=\"table-of-contents\">\n<h3>Table of contents<\/h3>\n<ol>\n<li><a href=\"#definition-legal-foundations\">Definition, objectives and legal foundations<\/a><\/li>\n<li><a href=\"#procedures-administrative-formalities\">Procedures and administrative formalities<\/a><\/li>\n<li><a href=\"#working-conditions-salaries\">Working conditions and salaries<\/a><\/li>\n<li><a href=\"#social-security-insurance\">Social security and compulsory insurance<\/a><\/li>\n<li><a href=\"#taxation-withholding-tax\">Taxation and withholding tax<\/a><\/li>\n<li><a href=\"#maximum-duration-extension\">Maximum duration and extensions<\/a><\/li>\n<li><a href=\"#posting-vs-expatriation\">Posting vs. expatriation<\/a><\/li>\n<li><a href=\"#my-swiss-company-partner\">My Swiss Company SA, your partner<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<li><a href=\"#sources\">Sources<\/a><\/li>\n<\/ol>\n<\/div>\n<div class=\"important-box\">\n<h4>The essentials in 30 seconds<\/h4>\n<ul>\n<li>Assignments of up to <strong>90 working days per company and per calendar year<\/strong> (EU\/EFTA employers) fall under the online notification procedure, filed at least <strong>8 days before work starts<\/strong>.<\/li>\n<li>In <strong>construction, hospitality, cleaning, security<\/strong> and other sensitive sectors, notification is mandatory <strong>from the first day<\/strong> of work.<\/li>\n<li>Posted employees must receive <strong>Swiss wage and working conditions<\/strong> (collective bargaining agreements, cantonal minimum wages).<\/li>\n<li>The <strong>A1 certificate<\/strong> keeps EU\/EFTA workers in their home social security system, generally for up to 24 months.<\/li>\n<li>Beyond 90 days, a <strong>work permit (L or B)<\/strong> is required; third-country nationals need a permit from day one.<\/li>\n<li>Breaches cost between <strong>CHF 5,000 and CHF 30,000<\/strong> per case and can lead to a ban from the Swiss market.<\/li>\n<\/ul>\n<\/div>\n<h2 id=\"definition-legal-foundations\">1. Deep Dive into Posted Workers in Switzerland: Definition, Objectives, and Legal Foundations<\/h2>\n<p>A <strong>posted worker assignment in Switzerland<\/strong> is not a simple transfer of personnel, but a distinct legal regime. It is characterized by an employee, bound by an employment contract to their foreign employer (the &#8220;sending&#8221; company), being temporarily sent to Switzerland (the &#8220;host&#8221; country) to perform a specific task or project, under the authority and direction of the original employer. The initial employment contract is neither suspended nor terminated; the employee does not sign a new contract with a Swiss entity, and their subordinate relationship remains with the foreign company.<\/p>\n<p>The primary legal framework governing <strong>posted workers in Switzerland<\/strong> is the Federal Act on Posted Workers (LDet) and its implementing ordinance (OLD\u00e9t). These texts aim to protect the Swiss labor market against wage dumping and ensure compliance with local working conditions. Furthermore, bilateral agreements between Switzerland and the European Union (EU) \/ European Free Trade Association (EFTA) on the free movement of persons play a crucial role in simplifying certain procedures for citizens of these states, particularly concerning social security. Understanding these foundations is the first step toward successful <strong>posted worker assignments in Switzerland<\/strong>.<\/p>\n<h2 id=\"procedures-administrative-formalities\">2. Procedures and Administrative Formalities for Posted Workers in Switzerland<\/h2>\n<p>Administrative compliance is the cornerstone of smooth <strong>posted worker assignments in Switzerland<\/strong>. Requirements vary depending on the duration and nationality of the worker.<\/p>\n<h3>2.1. Prior Notification for Posted Workers in Switzerland (Assignments of less than 90 days per year)<\/h3>\n<p>For most sectors, if a <strong>posted worker assignment in Switzerland<\/strong> by an EU\/EFTA employer does not exceed 90 effective working days per company during a calendar year (from January 1 to December 31), a simple <strong>prior notification<\/strong> is sufficient.<\/p>\n<ul>\n<li><strong>Modalities and Deadlines:<\/strong> This notification must be submitted online via the dedicated portal of the State Secretariat for Economic Affairs (SECO). The general rule is to submit it at least 8 calendar days before the start of the activity. However, this 8-day rule does not apply to &#8220;sensitive&#8221; sectors.<\/li>\n<li><strong>Sectors Requiring Notification from Day One:<\/strong> To combat wage dumping more effectively, certain high-risk sectors are subject to the notification requirement <strong>from the first day<\/strong> of work. This means there is no grace period, even for a single day&#8217;s assignment. These sectors include, but are not limited to, <strong>construction and civil engineering, hotels and restaurants, cleaning companies, security and surveillance companies, gardening, forestry<\/strong>, and agriculture. Any assignment in these areas requires prior notification, regardless of the number of days.<\/li>\n<li><strong>Detailed Information:<\/strong> The notification requires precise information: the worker&#8217;s full identity (name, surname, date of birth, nationality), the foreign employer&#8217;s contact details, the exact location and duration of the assignment in Switzerland, the precise nature of the activities, confirmation of compliance with Swiss working conditions and wages, and the contact details of a person in Switzerland accessible to the authorities.<\/li>\n<li><strong>Penalties for Non-Compliance:<\/strong> Failure to comply with this prior notification obligation for <strong>posted workers in Switzerland<\/strong> can result in significant administrative fines (ranging from CHF 5,000 to CHF 30,000 per case), work prohibitions in Switzerland for the worker and the company, and reporting to competent authorities in the country of origin.<\/li>\n<\/ul>\n<h3>2.1bis. The Notification Procedure Step by Step<\/h3>\n<p>In practice, the online notification for <strong>posted workers in Switzerland<\/strong> follows a defined sequence. This is how we run it for our clients:<\/p>\n<ol>\n<li><strong>Create the company account<\/strong> on the Confederation&#8217;s official notification portal (entsendung.admin.ch), in the name of the foreign employer.<\/li>\n<li><strong>Qualify the assignment<\/strong>: sector, applicable collective bargaining agreement, place of work, whether the day-one rule applies, and the remaining balance of the company&#8217;s 90-day quota.<\/li>\n<li><strong>Verify wages before filing<\/strong>: the notified conditions bind the employer. Wage levels are checked against the CBA scales, the cantonal minimum wages and the national wage calculator.<\/li>\n<li><strong>File the notification<\/strong> with the workers&#8217; identities, the exact location, the dates, the nature of the work and a contact person reachable in Switzerland.<\/li>\n<li><strong>Respect the 8-day waiting period<\/strong> before starting work, except for the day-one sectors and duly justified emergency repairs, and keep the confirmation available on site.<\/li>\n<li><strong>Notify any change<\/strong>: dates, workers or location that differ from the notification must be corrected before work continues.<\/li>\n<\/ol>\n<p>A correctly prepared notification passes inspections without friction; an improvised one is the most common source of fines for foreign employers.<\/p>\n<h3>2.2. The A1 Certificate: The Essential Document for Social Security for Posted Workers in Switzerland<\/h3>\n<p>The <strong>A1 certificate<\/strong> is a crucial and often misunderstood document in the context of <strong>posted workers in Switzerland<\/strong> for EU\/EFTA nationals.<\/p>\n<ul>\n<li><strong>Role and Objective:<\/strong> Issued by the social security institution of the sending country (e.g., URSSAF in France, Krankenkasse in Germany), the A1 certifies that the posted worker remains subject to the social security scheme of their country of origin for the duration of their <strong>posting to Switzerland<\/strong>.<\/li>\n<li><strong>Avoiding Double Social Contributions:<\/strong> Its possession is crucial to prevent the employer and the worker from being forced to contribute to Swiss social insurance (AHV\/IV, ALV, etc.) in addition to those of their country of origin. The A1 guarantees that the worker retains their acquired social rights (pension, unemployment, sickness-maternity, etc.) in their country of origin, even when temporarily working in Switzerland.<\/li>\n<li><strong>Obligation to Present:<\/strong> Swiss control authorities (particularly labor inspectors) are authorized to demand the presentation of the A1 certificate during inspections at construction sites or workplaces. The absence of this document can lead to reassessments of contributions and fines.<\/li>\n<li><strong>Obtaining Deadlines:<\/strong> It is imperative to request the A1 sufficiently in advance, as processing times can vary depending on the issuing institutions in the country of origin.<\/li>\n<\/ul>\n<h3>2.3. Work Permits for Posted Workers in Switzerland (beyond 90 days and outside EU\/EFTA)<\/h3>\n<p>When a <strong>posted worker assignment in Switzerland<\/strong> exceeds the 90-day annual exemption, or when it concerns third-country nationals (outside EU\/EFTA), a <strong>Swiss work permit<\/strong> becomes imperative.<\/p>\n<ul>\n<li><strong>For EU\/EFTA Nationals beyond 90 days:<\/strong> The application must be made to the competent cantonal migration authority. The most common permits are the <strong>L permit<\/strong> (short-term permit, generally valid for an assignment up to one year) or the <strong>B permit<\/strong> (annual residence permit, renewable). These permits are subject to specific conditions and sometimes federal quotas (though less restrictive for EU\/EFTA).<\/li>\n<li><strong>For Third-Country Nationals (non-EU\/EFTA):<\/strong> The rules are significantly stricter. A work permit is required <strong>from the first day<\/strong> of activity, without any exemption period. Granting is subject to very restrictive criteria: the worker must be highly qualified (manager, specialist), the application must prove the absence of an equivalent candidate in the Swiss and European labor market, and the assignment must present a significant economic interest for Switzerland. Furthermore, these permits are subject to very limited federal and cantonal quotas. Obtaining such a permit for <strong>posted workers in Switzerland<\/strong> is a complex and often lengthy process.<\/li>\n<\/ul>\n<h3>2.4. Key Thresholds and Deadlines at a Glance<\/h3>\n<div class=\"msc-table-wrap\">\n<table class=\"msc-table\">\n<thead>\n<tr>\n<th>Situation<\/th>\n<th>What applies<\/th>\n<th>Deadline \/ limit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Assignment up to 90 days (EU\/EFTA employer)<\/td>\n<td>Online notification<\/td>\n<td>At least 8 days before work starts<\/td>\n<\/tr>\n<tr>\n<td>Construction, hospitality, cleaning, security<\/td>\n<td>Notification from day one<\/td>\n<td>No grace period<\/td>\n<\/tr>\n<tr>\n<td>Assignment beyond 90 days per calendar year<\/td>\n<td>L or B work permit<\/td>\n<td>Cantonal migration authority<\/td>\n<\/tr>\n<tr>\n<td>Third-country national posted to Switzerland<\/td>\n<td>Work permit from day one<\/td>\n<td>Restrictive criteria and quotas<\/td>\n<\/tr>\n<tr>\n<td>Social security (EU\/EFTA)<\/td>\n<td>Home affiliation with A1 certificate<\/td>\n<td>Generally up to 24 months<\/td>\n<\/tr>\n<tr>\n<td>Late or missing notification<\/td>\n<td>Administrative fine<\/td>\n<td>Up to CHF 5,000<\/td>\n<\/tr>\n<tr>\n<td>Breach of wage and working conditions<\/td>\n<td>Fine and possible market ban<\/td>\n<td>Up to CHF 30,000, ban of 1 to 5 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"msc-caption\">Source: Posted Workers Act (PWA) and its ordinance, SECO.<\/p>\n<\/div>\n<h2 id=\"working-conditions-salaries\">3. Working Conditions and Salaries for Posted Workers in Switzerland: Respecting Local Standards<\/h2>\n<p>The guiding principle for <strong>posted workers in Switzerland<\/strong> is absolute respect for Swiss working conditions and salaries, to ensure fair competition and prevent any form of social dumping.<\/p>\n<h3>3.1. Compliance with Customary Conditions and Specific Minimum Wages for Posted Workers in Switzerland<\/h3>\n<p>The Posted Workers Act requires that posted employees benefit from at least the working and remuneration conditions that are <strong>customary<\/strong> in the professional branch and the relevant region in Switzerland.<\/p>\n<ul>\n<li><strong>Minimum Wages:<\/strong> In the absence of a national minimum wage in Switzerland, the remuneration of posted workers must be at least equivalent to the wages defined by:\n<ul>\n<li><strong>Collective Bargaining Agreements (CBAs):<\/strong> A large number of business sectors are governed by CBAs (e.g., construction, industry, cleaning, hotels and restaurants, retail, services). These CBAs set binding minimum wages, often differentiated by function, qualification, experience, and region. These amounts are generally significantly higher than cantonal minimum wages and must be strictly adhered to for <strong>posted workers in Switzerland<\/strong>.<\/li>\n<li><strong>Cantonal Minimum Wages:<\/strong> Several cantons and cities have introduced their own legal minimum wage. The rates in force in 2026:\n<div class=\"msc-table-wrap\">\n<table class=\"msc-table\">\n<thead>\n<tr>\n<th>Canton \/ city<\/th>\n<th>CHF per hour (2026)<\/th>\n<th>Status<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Geneva<\/td>\n<td>24.59<\/td>\n<td>In force (cantonal law)<\/td>\n<\/tr>\n<tr>\n<td>Basel-Stadt<\/td>\n<td>22.20<\/td>\n<td>In force (cantonal law)<\/td>\n<\/tr>\n<tr>\n<td>Jura<\/td>\n<td>21.40<\/td>\n<td>In force (cantonal law)<\/td>\n<\/tr>\n<tr>\n<td>Neuch&acirc;tel<\/td>\n<td>21.35<\/td>\n<td>In force (cantonal law)<\/td>\n<\/tr>\n<tr>\n<td>Ticino<\/td>\n<td>20.00 to 20.50<\/td>\n<td>In force (cantonal law)<\/td>\n<\/tr>\n<tr>\n<td>Lucerne (city)<\/td>\n<td>22.75<\/td>\n<td>Municipal minimum wage<\/td>\n<\/tr>\n<tr>\n<td>Zurich (city)<\/td>\n<td>23.90<\/td>\n<td>Suspended pending appeal<\/td>\n<\/tr>\n<tr>\n<td>Winterthur<\/td>\n<td>23.00<\/td>\n<td>Suspended pending appeal<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"msc-caption\">Source: cantonal and municipal minimum wage laws, status August 2026.<\/p>\n<\/div>\n<p>Always apply the most favourable rate to the worker between the applicable CBA and the cantonal or municipal minimum wage, and verify the state of pending initiatives and appeals at the time of the assignment. The <strong>national wage calculator<\/strong> published by the Confederation provides the customary wage reference where no CBA applies.<\/li>\n<li><strong>Working Hours and Overtime:<\/strong> The provisions of the Labor Act and CBAs regarding maximum working hours (generally 45 or 50 hours per week depending on the sector) and overtime pay must be respected.<\/li>\n<li><strong>Holidays and Public Holidays:<\/strong> The posted worker is entitled to the minimum paid leave provided by Swiss law (at least 4 weeks per year, 5 weeks for young people up to 20 years old). Public holidays recognized in the canton of activity must also be respected and remunerated. My Swiss Company SA performs salary compliance audits for each <strong>posted worker assignment in Switzerland<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 id=\"social-security-insurance\">4. Social Security and Compulsory Insurance for Posted Workers in Switzerland<\/h2>\n<p>Managing social coverage is a technical and crucial aspect of <strong>posted worker assignments in Switzerland<\/strong>.<\/p>\n<h3>4.1. Maintaining the Original Social Scheme for Posted Workers in Switzerland (EU\/EFTA)<\/h3>\n<p>For EU and EFTA nationals, the fundamental principle for <strong>posted workers in Switzerland<\/strong> regarding social security is the maintenance of affiliation with the system of the country of origin. This is made possible by <strong>Regulation (EC) No 883\/2004<\/strong> and its implementing regulation (No 987\/2009) on the coordination of social security systems.<\/p>\n<ul>\n<li><strong>A1 Certificate:<\/strong> As detailed previously, the <strong>A1 Certificate<\/strong> is official proof that the worker continues to contribute to and benefit from the social insurance of their sending country (pension, sickness, unemployment, invalidity, etc.). This avoids double social taxation, which is a major economic advantage for <strong>posted workers in Switzerland<\/strong>. The maximum duration of this maintenance is generally 24 months, with possibilities for exceptional extensions.<\/li>\n<li><strong>Non-EU\/EFTA:<\/strong> For third-country nationals, social security rules are different. In the absence of specific bilateral agreements, the posted worker could be subject to double contributions or be required to affiliate with the Swiss social system from the first day of their <strong>posting to Switzerland<\/strong>.<\/li>\n<\/ul>\n<h3>4.2. Mandatory Supplementary Insurances in Switzerland for Posted Workers in Switzerland<\/h3>\n<p>Regardless of the A1 Certificate, certain specific insurances are mandatory in Switzerland:<\/p>\n<ul>\n<li><strong>Basic Health Insurance:<\/strong> In principle, anyone residing in Switzerland (even temporarily, including a <strong>posted worker in Switzerland<\/strong>) must take out compulsory basic health insurance. Exemptions may be granted under certain conditions if the worker proves equivalent coverage through their foreign insurance, but the procedure is strict.<\/li>\n<li><strong>Accident Insurance (LAA\/UVG):<\/strong> The sending employer is legally obliged to cover the worker for occupational accidents and diseases. If the working hours exceed 8 hours per week with the same employer, non-occupational accident insurance is also mandatory. My Swiss Company SA assists you with optimal coordination of all these insurances during <strong>posted worker assignments in Switzerland<\/strong>.<\/li>\n<\/ul>\n<h2 id=\"taxation-withholding-tax\">5. Taxation of Posted Workers in Switzerland: Navigating Withholding Tax and Double Taxation Treaties<\/h2>\n<p>The taxation of salaries of <strong>posted workers in Switzerland<\/strong> is a complex area that requires careful analysis to avoid double taxation and ensure compliance.<\/p>\n<h3>5.1. Withholding Tax and the Crucial Role of Double Taxation Treaties for Posted Workers in Switzerland<\/h3>\n<ul>\n<li><strong>Withholding Tax:<\/strong> Salaries of foreign workers who are not Swiss tax residents, but who receive income from gainful employment in Switzerland, are generally subject to <strong>withholding tax in Switzerland<\/strong>. This tax is directly deducted from the gross salary by the employer (or their Swiss tax representative) and paid to the cantonal and communal tax authorities.<\/li>\n<li><strong>183-Day Rule and Double Taxation Treaties (DTTs):<\/strong> Switzerland has signed an extensive network of <strong>Double Taxation Treaties<\/strong> with over 100 countries (including almost all EU\/EFTA members). These DTTs aim to prevent double taxation of income. A common clause is the &#8220;183-day rule&#8221;: a salary paid to a posted worker will only be taxable in their country of origin if three cumulative conditions are met:\n<ol>\n<li>The worker does not stay more than 183 days in the territory of the state of activity (Switzerland) over a 12-month period.<\/li>\n<li>The remuneration is paid by an employer who is not a resident of the state of activity (Switzerland).<\/li>\n<li>The burden of the remuneration is not borne by a permanent establishment that the foreign employer has in Switzerland. If one of these conditions is not met (especially if the stay exceeds 183 days), the right to tax the salary shifts to Switzerland. Prior tax analysis is essential for each <strong>posted worker assignment in Switzerland<\/strong>.<\/li>\n<\/ol>\n<\/li>\n<li><strong>Tax Deductions:<\/strong> Certain deductions for professional expenses (e.g., meal expenses, double housing costs, travel between home and workplace) may be possible, reducing the taxable base. The complexity of these withholding tax rules for <strong>posted workers in Switzerland<\/strong> underscores the importance of specialized tax advice.<\/li>\n<\/ul>\n<h2 id=\"maximum-duration-extension\">6. Maximum Duration and Extension Conditions for Posted Workers in Switzerland<\/h2>\n<p>The temporary nature of <strong>posted worker assignments in Switzerland<\/strong> is strictly defined by their duration.<\/p>\n<ul>\n<li><strong>Standard Period of 24 Months:<\/strong> For EU\/EFTA nationals, the posting period during which the worker can maintain their original social security affiliation is generally limited to <strong>24 consecutive months<\/strong>.<\/li>\n<li><strong>Exceptional Extensions:<\/strong> Extensions beyond 24 months are possible, but they are granted on an <strong>exceptional basis<\/strong>and require strong justification and the explicit agreement of the social security institution of the country of origin. This is not an automatic right, and each request is examined on a case-by-case basis. Obtaining an extension for a <strong>posted worker in Switzerland<\/strong> can be complex.<\/li>\n<\/ul>\n<h2 id=\"posting-vs-expatriation\">7. Posted Workers in Switzerland vs. Expatriation: Crucial Distinctions for a Mobility Strategy<\/h2>\n<p>It is fundamental to clearly differentiate <strong>posted worker assignments in Switzerland<\/strong> from expatriation, as these two statuses entail radically different legal, social, and fiscal consequences.<\/p>\n<ul>\n<li><strong>Posting:<\/strong>\n<ul>\n<li><strong>Nature:<\/strong> Short to medium-term assignment, inherently <strong>temporary<\/strong>.<\/li>\n<li><strong>Employment Contract:<\/strong> The original contract with the employer in the country of origin is <strong>maintained<\/strong>.<\/li>\n<li><strong>Social Security:<\/strong> Affiliation retained in the country of origin (A1 Certificate).<\/li>\n<li><strong>Taxation:<\/strong> Specific regime potentially influenced by the 183-day rule of DTTs.<\/li>\n<li><strong>Objective:<\/strong> Performance of a specific task or project in Switzerland, without the employee&#8217;s intention of permanent establishment. A <strong>posted worker assignment in Switzerland<\/strong> is an agile solution.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Expatriation:<\/strong>\n<ul>\n<li><strong>Nature:<\/strong> Long-term or permanent move to Switzerland, with an intention of establishment.<\/li>\n<li><strong>Employment Contract:<\/strong> Generally, a <strong>new employment contract<\/strong> is concluded directly with a Swiss entity (subsidiary, newly created company). The original contract may be terminated or suspended.<\/li>\n<li><strong>Social Security:<\/strong> <strong>Full and mandatory<\/strong> affiliation to the Swiss social security system (AHV\/IV, OPA, compulsory health insurance LAMal).<\/li>\n<li><strong>Taxation:<\/strong> The worker becomes a Swiss tax resident and is taxed on all their worldwide income in Switzerland.<\/li>\n<li><strong>Objective:<\/strong> Full integration into the Swiss labor market and social system. Misqualification of status can lead to significant tax and social adjustments for both the company and the worker.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div class=\"conseil-msc\">\n<h4>Advice from My Swiss Company<\/h4>\n<p>In practice, many companies start with <strong>posted worker assignments in Switzerland<\/strong> and later convert their presence into a permanent one. When assignments become recurring, when Swiss clients ask for a local counterparty or when the 90-day quota structurally limits the activity, creating a <a href=\"https:\/\/my-swiss-company.com\/en\/our-services\/swiss-company-formation-services\/\">Swiss company or branch<\/a> with real substance becomes the more robust setup. We support both stages within the same firm, so the transition happens at the right moment and on solid foundations.<\/p>\n<\/div>\n<h2 id=\"my-swiss-company-partner\">8. My Swiss Company SA: Your Indispensable Partner for Posted Workers in Switzerland<\/h2>\n<p>Managing <strong>posted worker assignments in Switzerland<\/strong> is an inherently complex process, fraught with legal, fiscal, and administrative subtleties unique to the Confederation. International companies absolutely need a trusted partner with in-depth local expertise to navigate these challenges. <a href=\"https:\/\/my-swiss-company.com\/en\/\"><strong>My Swiss Company SA<\/strong>, as a leading Swiss corporate services provider<\/a> and recognized specialist in <strong>posted workers in Switzerland<\/strong>, is your strategic ally to secure and simplify all these procedures.<\/p>\n<p>Our services are specifically designed to meet all the requirements for <strong>posted workers in Switzerland<\/strong>, offering a complete solution that covers all aspects:<\/p>\n<ul>\n<li><strong>Prior Legal and Tax Advice: <\/strong> In-depth analysis of your specific situation and the objectives of the <strong>posted worker assignment<\/strong>, to determine the best legal and tax strategy, including risk assessment and structure optimization.<\/li>\n<li><strong>Comprehensive Administrative Procedure Management: <\/strong> We handle the entire preparation, submission, and follow-up of prior notifications with SECO. Furthermore, we manage complex work and <a href=\"https:\/\/my-swiss-company.com\/en\/swiss-work-visa\/\">residence permit applications<\/a> (L, B permits) with cantonal and federal authorities for long-term <strong>postings to Switzerland<\/strong> or for non-EU\/EFTA nationals.<\/li>\n<li><strong>Salary and CBA Compliance: <\/strong> We conduct rigorous audits of proposed working conditions and salaries to ensure absolute compliance with <a href=\"https:\/\/my-swiss-company.com\/en\/minimum-wage-and-average-salary-in-switzerland\/\">cantonal minimum wages<\/a> and the salary scales of Collective Bargaining Agreements (CBAs) applicable to the sector of the <strong>posted worker assignment in Switzerland<\/strong>.<\/li>\n<li><strong>Social Security Optimization:<\/strong> Our expertise includes assistance with obtaining and managing A1 certificates, coordination with Swiss and foreign social security organizations, and advice on mandatory health and accident insurance for <strong>posted workers in Switzerland<\/strong>.<\/li>\n<li><strong>Tax Expertise and Withholding Tax Management: <\/strong> We guide you through the intricacies of <strong>taxation for posted workers in Switzerland<\/strong>, manage the calculation and payment of withholding tax, and ensure the correct application of Double Taxation Treaties to avoid excessive taxation.<\/li>\n<li><strong>Posting-Specific Payroll Management: <\/strong> We offer a complete <a href=\"https:\/\/my-swiss-company.com\/en\/payroll-services-switzerland\/\">payroll service in Switzerland<\/a> for posted personnel, ensuring perfect compliance with the specificities of Swiss legislation regarding deductions and declarations.<\/li>\n<li><strong><a href=\"https:\/\/my-swiss-company.com\/en\/our-services\/tax-representative-for-vat-in-switzerland\/\">VAT Fiscal and Administrative Representation<\/a>: <\/strong> My Swiss Company SA can act as your fiscal representative and main point of contact for all communications with Swiss authorities, thereby simplifying your administrative obligations related to <strong>posted workers in Switzerland<\/strong>.<\/li>\n<\/ul>\n<p><strong>Planning an assignment?<\/strong> Discover our dedicated service <a href=\"https:\/\/my-swiss-company.com\/en\/our-services\/secondment-of-staff-in-switzerland\/\">Secondment of staff in Switzerland<\/a>: prior analysis, notifications, permits, Swiss-compliant payroll and a single point of contact for the whole assignment. You can also <a href=\"https:\/\/my-swiss-company.com\/en\/contact\/\">request an initial consultation<\/a> directly.<\/p>\n<section id=\"faq\">\n<h2>FAQ: Posted Workers in Switzerland<\/h2>\n<div class=\"question\">\n<h3>What is the 8 day rule in Switzerland?<\/h3>\n<p>The 8 day rule requires foreign employers to file the online posting notification at least 8 calendar days before their employees start working in Switzerland. It gives the authorities time to check the assignment. The rule does not apply to the sensitive sectors subject to day-one notification, such as construction, hospitality, cleaning and security, nor to duly justified emergency repair work.<\/p>\n<\/div>\n<div class=\"question\">\n<h3>How long can a worker be posted to Switzerland?<\/h3>\n<p>Under the notification procedure, up to 90 working days per company and per calendar year. Beyond that, an L permit (short term) or a B permit (annual, renewable) is required. For social security, EU\/EFTA posted workers can generally remain in their home system for up to 24 months with an A1 certificate, with exceptional extensions on request.<\/p>\n<\/div>\n<div class=\"question\">\n<h3>Do posted workers pay Swiss taxes?<\/h3>\n<p>It depends on the length of stay and on the applicable double taxation treaty. Under the common 183-day rule, the salary remains taxable in the home country if the worker stays no more than 183 days in Switzerland over 12 months, the employer is not Swiss resident and no Swiss permanent establishment bears the remuneration. Otherwise, Swiss withholding tax applies.<\/p>\n<\/div>\n<div class=\"question\">\n<h3>Who issues the A1 certificate?<\/h3>\n<p>The social security institution of the sending country, at the employer&#8217;s request: for example URSSAF in France, the health insurance funds in Germany or the TGSS in Spain. The certificate must be available for presentation during Swiss inspections; without it, Swiss social security contributions can be claimed.<\/p>\n<\/div>\n<div class=\"question\">\n<h3>Is Switzerland looking for foreign workers?<\/h3>\n<p>Switzerland relies heavily on foreign specialists, but access is regulated. EU\/EFTA employers benefit from the free movement of persons and the simplified notification procedure for short assignments. Third-country nationals are admitted under restrictive criteria and quotas, mainly for qualified specialists whose assignment serves an economic interest of Switzerland.<\/p>\n<\/div>\n<div class=\"question\">\n<h3>What happens if we exceed the 90 days without a permit?<\/h3>\n<p>Working beyond the notified framework without a permit exposes the employer to fines, to a possible ban from the Swiss market of one to five years and to the interruption of the assignment. If the 90-day quota is a structural constraint, the appropriate answers are a work permit or a Swiss entity, not an unnotified continuation of the work.<\/p>\n<\/div>\n<\/section>\n<section id=\"sources\">\n<h2>Sources<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/2003\/232\/en\" target=\"_blank\" rel=\"noopener\">Federal Act on Posted Workers (PWA, SR 823.20), Fedlex<\/a><\/li>\n<li><a href=\"https:\/\/www.seco.admin.ch\/en\/posting\" target=\"_blank\" rel=\"noopener\">SECO: posting of workers to Switzerland (official portal and notification)<\/a><\/li>\n<li><a href=\"https:\/\/www.sem.admin.ch\/sem\/en\/home\/themen\/fza_schweiz-eu-efta\/meldeverfahren.html\" target=\"_blank\" rel=\"noopener\">State Secretariat for Migration: notification procedure for EU\/EFTA nationals<\/a><\/li>\n<\/ul>\n<\/section>\n<div class=\"conclusion-box\">\n<h2>Conclusion<\/h2>\n<p>By entrusting the management of your <strong>posted worker projects in Switzerland<\/strong> to <strong>My Swiss Company SA<\/strong>, you choose peace of mind, legal security, and the assurance of impeccable compliance. We enable you to fully focus on your core business and the success of your assignments in Switzerland. Your success is our primary commitment.<\/p>\n<p>My Swiss Company SA, a Swiss corporate services provider present in Geneva, Lucerne and Zug with clients in more than 20 countries, supports foreign employers throughout their Swiss assignments. See how we work in practice in our <a href=\"https:\/\/my-swiss-company.com\/en\/client-case-studies\/\">client case studies<\/a>.<\/p>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Managing posted worker assignments in Switzerland is an inherently complex process, fraught with legal, fiscal, and administrative subtleties unique to the Confederation. International companies absolutely need a trusted partner with in-depth local expertise to navigate these challenges. My Swiss Company SA, as a leading fiduciary and recognized specialist in posted workers in Switzerland, is your strategic ally to secure and simplify all these procedures.<\/p>\n","protected":false},"author":3,"featured_media":8987,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[28],"tags":[51],"class_list":["post-8996","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-administration","tag-en"],"rank_math":{"rank_math_title":"Posted Workers in Switzerland | My Swiss Company","rank_math_description":"Posted workers in Switzerland: notification, permits, Swiss wages, A1 certificates and taxation. 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