During the last couple of months, many cross-borders commuters have been working from home and while doing so, became ‘multistate workers’ in the sense of the EU-Regulation.
As you may know, Switzerland has concluded bilateral agreements with its neighbouring countries to avoid that the work performed by the cross-border commuters from home during the period where the COVID-19 restrictions were imposed, will trigger a change in the applicable social security legislation. This means that these employees will remain subject to the Swiss social security system instead of becoming subject to the social security system of their home country.
However, the European Commission has stated previously that this exception ‘assumes’ that the cross-borders commuters are already in the possession of an A1 certificate (issued under article 13 of the EU-Regulation) which exempts them from contributing to the home country social security system.
Indeed, as soon as the cross-border commuter performs at least 5% of their employment activities regularly in a member state other than their country of employment, they are regarded as multistate workers and should be in the possession of an A1 certificate.
We recommend reviewing whether you, as an employer, have applied for A1 certificates for your cross-border commuters who work regularly at least 5% in another member state, and rectify this if necessary.
Other articles that may be of interest...
French cross-border commuter employees - Reporting requirements for Swiss employers as of 2025
Swiss employers with French cross-border commuters on the payroll need to take appropriate action as of 2025
Remote working - Permanent establishment risks for employers in Switzerland
Considerations for employers when allowing their Swiss based employees to work remotely from home
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Operating in a country different from the headquarters location
What are the considerations and potential pitfalls as the employer?
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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