Every day, thousands of workers cross the Swiss border to perform work in Switzerland. This article aims to explain what employers need to consider in terms of migration law when it comes to such employees.
Every day, thousands of workers cross the Swiss border to perform work in Switzerland. In addition to traditional cross-border commuters, this also includes workers who are posted to Switzerland by their employer for short-term assignments, whether for a single day or several days, to carry out a specific task, as well as individuals taking up temporary employment in Switzerland.
Under the Agreement on the Free Movement of Persons (AFMP) between Switzerland and the EU or EFTA, the cross-border provision of services by posted workers or self-employed persons is liberalized for up to 90 actual working days per calendar year. In such cases, only a notification requirement applies. A separate agreement with the United Kingdom («UK») currently in force until the end of 2029, continues to allow UK service providers to use the notification procedure even after Brexit.
The notification requirement applicable to EU/EFTA nationals also covers the taking up of employment with a Swiss undertaking for a period of up to three months. If employment in Switzerland exceeds three months, a residence and work permit, or, where the relevant conditions are met, a cross-border commuter permit, must be obtained. Temporary employment with Swiss undertakings is not covered by the agreement with the United Kingdom.
Both legal entities and individuals can register on the Easygov.ch website in order to submit notifications. Once registered, notifications can be filed electronically via this website. It should be noted that the limit of 90 working days per calendar year applies both to the sending company and to the posted worker.
Notifications must be submitted at least eight calendar days before the start of the assignment (including Sundays and public holidays). This so-called advance notification period is applied strictly by the authorities. Assignments should therefore be planned well in advance and forwarded in due time to the internal department responsible for notification. Exceptions from this 8-day rule are permitted only in genuine emergency situations (e.g., to remedy sudden damage to machinery or to address a disruption of the power supply). Even in such cases, work may not commence before the day on which the notification is submitted.
As noted above, the 90-working-day quota applies per calendar year per company and per posted worker. Many sectors benefit from eight working days exempt from notification, meaning that an assignment only becomes subject to notification if it exceeds a total of eight working days within the same calendar year. It is important to note that the first notification should not be submitted too early; otherwise, the company risks losing its 8-day reporting exemption. It should also be noted that the exemption does not apply to all sectors. Certain industries, such as the main and ancillary construction trades as well as the hotel and catering sector, must notify assignments from the first day. The same applies to self-employed service providers with EU/EFTA nationality based in an EU/EFTA member state. These rules are intended to prevent wage dumping and the circumvention of labor law regulations.
Only actual working days should be reported. In particular, days spent exclusively on travel to or from Switzerland should not be notified, so as to avoid unnecessarily reducing the available quota. Notifications may be amended and can also be deleted if the business trip does not ultimately take place. However, any such change must be submitted no later than 12:00 noon on the first day of the planned assignment. Otherwise, the quota will be used in accordance with the original notification.
It should further be noted that not every activity associated with a business trip qualifies as gainful employment within the meaning of the Federal Act on Foreign Nationals and Integration (FNIA). The State Secretariat for Migration (SEM) lists a number of activities which are not considered as gainful employment, including in particular:
While the distinction can be challenging in practice, it is worth examining carefully, especially where the 90-day quota might be running low.
If you are uncertain about the applicable procedure or whether a planned activity qualifies as gainful employment, our experts will be happy to assist you at any time.
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