The EU Commission has recommended previously that the insurance coverage should not change due to COVID-19 restrictions for any person covered by the EU-Regulation.
Switzerland is applying this flexible approach in line with the EU recommendation. This means that a person is considered to be employed in Switzerland even if they cannot physically carry out their activity here. This applies in particular to cross-border commuters working from home.
In view of the different situation in the individual countries, there is however no Europe-wide deadline for the flexible application of the rules. Therefore, Switzerland has concluded bilateral agreements with its neighbouring countries.
For Germany, France and Austria, the flexible application of the subordination rules was agreed until 31 December 2020. In the case of Italy, this was agreed until 31 October 2020.
For other countries, the flexible application also applies until the end of the year, unless otherwise agreed.
Other articles that may be of interest...
French cross-border commuter employees - Reporting requirements for Swiss employers as of 2025
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Remote working - Permanent establishment risks for employers in Switzerland
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Switzerland - UK: New social security treaty approved by Swiss Federal Council.
On 11 August 2021, the Federal Council approved the new bilateral social security treaty between Switzerland and the UK which will ensure the coordination of social security between the two countries after Brexit.
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