Postings to Switzerland: Regulations & Registration Requirements for working

‍Important: In some sectors, such as the construction, hospitality and security industries, notification is required from the very first day. All other activities must only be registered for a period of eight days per calendar year. Employers can obtain detailed information on the website of the Swiss Confederation.

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Registration process for postings in Switzerland:

1. Determination of the responsible country of posting: If an employee works temporarily in Switzerland and continues to remain covered by social security in his home country, the home country is the country of posting.
2. Registration with the Swiss online registration portal Easygov.swiss: The employer must register with the registration portal before the posting.
3. To register with the registration portal, you must have a UID number, the Swiss VAT number. If you do not have one, you must apply for one online. The UID application processing time is up to 14 days.
4. Proof of submission: After submitting the PWD notification, the employer receives confirmation that the submission was successful. This confirmation must be kept while working in Switzerland.
5. Compliance with Employment and Social Security Regulations: The employer and the employee must comply with all applicable employment and social security regulations while working in Switzerland. This includes payment of social security contributions in Switzerland.

Information for employers

Foreign employers based in EU/EFTA countries who can make use of the online notification procedure must submit the notification of posting at least 8 days before starting work in Switzerland. The online notification procedure is available in German, English, French and Italian.

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Regulations for working in Switzerland

Minimum wage in Switzerland

There is no minimum wage at national level in Switzerland. 

• However, some cantons have introduced minimum wages, e.g. Basel-Stadt, Ticino and Geneva
• Minimum wage requirements are set out for specific industries in numerous collective labor schemes
• Some of these collective labor schemes are generally binding and are therefore mandatory to apply to all workers
• there are more than 70 generally binding collective labor schemes, e.g. personnel leasing, construction, hotel and catering, etc.

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Remuneration

Workers who are employed outside Switzerland and who are posted to Switzerland must be remunerated in line with customs in the relevant Swiss canton, industry, and profession (so-called Swiss reference salary). 

Swiss immigration authorities always check salary when processing applications for work permits. The 26 Swiss cantons apply their own standard salary levels . All cantons, however, base their assessment on statistical reference salaries for comparable Swiss employees in their geographical area.

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Working hours 

Maximum working hours per day/week depend on activity and industry.

If no generally binding collective bargaining agreement applies, maximum weekly working hours:

• for office staff is 45 hours
• for all other staff 50 hours

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Documentation Requirements for Posting

Foreign employers must keep the following documents during the posting:

• statements for salary and expenses linked to posting
• Time sheets

Further documents can be requested by Swiss authorities.

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Contact person for posting 

It is not necessary to appoint a legal representative in Switzerland, but a contact person at the place of work in Switzerland must be indicated in the online notification about posting. 

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Social security in Switzerland

If an employee is posted to Switzerland from an EU country, EU Regulation 883/2004 on the coordination of social security systems applies:

• A1 certificate is available: Employee continues to be insured by the home country
• without A1 certificate: Social security regulations for Switzerland apply and the foreign employer must behave like a Swiss employer.

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Taxation of posted workers

• There is in general no "de minimis period" under which there is no tax liability in Switzerland
• If there is an employer in Switzerland (entity/permanent establishment, economic employer), this employer has the obligation to run shadow payroll for tax purposes
• If there is no employer in Switzerland, liabilities to comply with rules for tax on employment income lie with the posted worker in Switzerland

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Penalties for non-compliance with posting regulations

Failing to comply with rules for workers posted to Switzerland may lead to fines, criminal sanctions, black listing of employers on publicly accessible websites, etc.

Administrative penalties include:

• For less serious infringements, a fine up to CHF 5,000 (approx. EUR 5,100)
• For serious infringements, the foreign employer may be banned from offering and providing services in Switzerland for 1-5 years

Criminal penalties include:

• Maximum fine of CHF 40,000 (approx. EUR 41,000)
• In serious and systematic cases with the intention of self-enrichment, maximum fine of CHF 1 million (approx. EUR 1.30 million)

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Additional Information

The online notification procedure can be used if:

• The foreign employer is established in an EU/EFTA country 
• The posted worker is a national in an EU/EFTA country or is legally admitted to the EU/EFTA labour market for at least the past 12 months in case the posted worker is not a national in an EU/EFTA country 
• There are sufficient online notification days left (90 working days per posting home company, worker, and calendar year) 

In all other cases of postings to Switzerland, a formal application procedure for a work permit applies.

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The information provided on this website does not constitute legal advice and is not intended to address any legal issues or problems that may arise in individual cases. The information on this website is of a general nature and is provided for informational purposes only. If you need legal advice for your individual situation, you should seek the advice of a qualified attorney.