Overview of Key Requirements for Assignments in Switzerland
Posting Notification
Companies from the EU/EEA/UK must notify Swiss cantonal authorities through the dedicated online portal at least 8 days before the start of activities.
Exceptions: In urgent cases, such as repairs or unforeseen incidents, work may begin before the 8-day period, provided that the urgency can be demonstrated.
Each company may benefit from 8 days of exemption from the notification obligation per calendar year. However, this exemption does not apply to activities in the following sectors:
- Construction
- Landscaping
- Hospitality and catering
- Industrial and domestic cleaning
- Surveillance and security services
- Street trading
Each company has an allowance of 90 days per calendar year for posting notifications.
The notification procedure applies to workers with EU citizenship and non-EU nationals who legally reside in an EU country. However, non-EU workers must have been registered in the labor market of an EU Member State for at least 12 months prior to entering Switzerland.
For more details on all the obligations, read our article on posting workers to Switzerland.
Compliance with Working and Wage Conditions
During the assignment, the employer must ensure that posted workers receive at least the minimum working and wage conditions prescribed by Swiss law.
In particular, the employer must respect the minimum wage, including any supplements, as well as the working and rest periods.
In Switzerland, there is no national minimum wage. Therefore, companies posting workers to Switzerland must comply with the minimum wage levels established by the collective agreements applicable to individual cantons.
Working hours must not exceed the maximum daily duration of 10 hours (including overtime) and the weekly limit of 45 hours. Additionally, workers must take a break of at least 1 hour during the workday if it exceeds 9 hours.
Finally, it is always necessary to keep a timesheet on site, which must be signed daily by both the employee and the Swiss client.
A1 Certificate application
For the period of work performed in Switzerland, the posting company must request the issuance of the A1 Certificate from the competent social security institution in the country of origin.
The A1 Certificate confirms that the seconded worker remains insured for social security purposes in the EU country where the seconding company is based. This ensures exemption from paying social security contributions in the host country.
VAT Registration and Security Deposit
Companies must register for VAT in Switzerland if they:
- Post workers and provide services in Switzerland;
- Generate a total global turnover exceeding CHF 100,000 per calendar year.
Additionally, depending on the canton and the specific industry (collective labor agreements), the company may need to pay a security deposit before entering and starting work in Switzerland. This deposit serves as a guarantee to cover contractual penalties, inspection costs, and contributions to the Joint Fund.
Residence Permit for Assignments Exceeding 90 Days
The notification procedure described in the previous section does not apply to assignments exceeding 90 days per calendar year. In such cases, companies must request a residence permit for their workers in Switzerland. However, its issuance is not a right. Authorization is regulated by the Federal Act on Foreign Nationals and Integration (FNIA). Temporary stays for cross-border service delivery exceeding 90 working days per calendar year are subject to labor market controls, including:
- General economic interest of Switzerland,
- Monitoring of wage and working conditions,
- Evaluation of worker qualifications.
Additionally, such permits are subject to quotas. Cantonal authorities specify that only specialized workers are eligible for authorization. Employers must comply with the local wage and working conditions customary to the location, profession, and industry.
Companies may request a residence permit even before exhausting the annual allowance, provided it is clear from the outset that the project will last longer than 90 days.
If granted by the cantonal authorities, the authorization will be valid exclusively for a specific project, for the duration and workplace specified in the application. In the event of extensions to the activities, companies must submit a new application.
How to apply for a residence permit and additional obligations
The residence permit application must be submitted to the Migration Office or the Labor Market Authority of the canton where the work activity will be carried out. The procedure is not uniform across all cantons, as each has the authority to apply its own rules. For instance, the Canton of Zurich recently changed its application process, now requiring that only an individual or legal entity domiciled in Switzerland can submit residence permit requests.
Along with the application form, additional documentation must be provided, including, for example: the contract/order received from the Swiss client, a justification letter for the request, the employee’s personal documentation (such as the employment contract, CV, diplomas, and certificates of qualification), etc.
The processing time for applications varies depending on the recipient canton and typically ranges from 3 to 6 weeks.
The residence permit application process is subject to the payment of cantonal fees.
For stays exceeding 4 months (120 days), the worker must register with the civil registry office of the municipality of residence within 14 days of entering Switzerland and before starting work. Subsequently, the civil office will schedule an appointment to record biometric data at the Cantonal Migration Office.
Finally, the worker will have to collect their foreign identity card, which will be valid for the entire duration of their stay in Switzerland.
