POSTED WORKERS IN SWITZERLAND

(last update February 2025)

Legal framework for posted workers in Switzerland: avoiding pitfalls

Index

1. Introduction to short-term work in Switzerland

Are you planning to work in Switzerland for a short period? Or perhaps you need to post workers from your company to Switzerland for a project? This page provides a general overview of the formalities involved.

In particular, it covers:

  • posted workers, i.e. situations where an employer based abroad sends staff to carry out work in Switzerland in the company’s own name and on its behalf;
  • self-employed service providers, i.e. self-employed foreign nationals whose companies are based abroad, and who provide services in Switzerland without establishing a presence in the country;
  • employees and self-employed workers who take up residence in Switzerland for a short period, generally of less than a year (short-term work).

It is important to note from the outset that regulations in this area are relatively complex. We strongly recommend that you seek specialist advice. In addition, breaches of these rules carry heavy penalties under Swiss law (fines, operating bans, etc.).

Lastly, it is important to make a distinction between companies based in an EU/EFTA member state (and the nationals of these states respectively) and companies based in third countries.

Please note: family reunification mainly concerns people who are making their long-term home in Switzerland, and consequently we will not be covering it in this booklet on short-stay workers.

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CROCE & Associés SA is a Swiss law firm. We have been specialising in immigration law for over sixteen years. We support our clients, who range from multinational companies to SMEs, with all the formalities involved in relocating workers to Switzerland, whether they are posting them for a one-off short-term job or organising a major project lasting several years. Our services span all the cantons of Switzerland, and our lawyers are equally at home working in French, English, Italian and German. In addition to handling residence permits and posted worker notifications, we can also liaise with the authorities in the event of infringement proceedings, calculate Swiss pay rates, advise you on Swiss labour law and social security and assist with international taxation. If you have any questions, contact us – we’re here to help!

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2. Purpose of the stay and work in Switzerland

The first thing to consider is whether any particular permission is required for the activity you are planning to carry out and if it falls within the specific regulations governing foreign nationals’ entry into Switzerland and residence in the country. In fact, you are only required to complete the notification procedure or obtain a work permit if you will be taking up a working activity in Switzerland, and not just attending a business meeting (a visa may always be required to enter the country).

The following, for instance, are not classed as working activities in their own right:

  • Taking part in seminars, presentations or workshops, so long as you are not involved in presenting them;
  • Sending staff (for example a buyer) to a supplier’s head office in Switzerland to be trained on the use of equipment purchased;
  • Promoting products or services at social gatherings (informal networking);
  • Holding executive internal meetings (of managers, etc.) (strategy sessions, business coordination meetings, exchanges of information, etc.);
  • Negotiating and signing contracts;
  • Making preliminary visits with a view to posting workers;
  • Simply delivering goods.

However, the following are considered to be working activities:

  • Taking part in a conference as a speaker and not just as a participant;
  • Performing maintenance work on a machine;
  • Delivering and assembling equipment or machines;
  • Undertaking any activity with the intention of recruiting new clients (presentations of products or services, sales negotiations, taking part in exhibitions, etc.);
  • Carrying out preliminary work towards contracts (for example, taking measurements);
  • Undertaking an audit or internship within a company;
  • Attending company board meetings;
  • Training company staff (including integration into the working and production processes);
  • Taking delivery of projects and consultancy meetings;
  • In-company staff meetings on specific projects or certain topics;
  • Meeting with customers to plan or progress projects.

Please note that these lists give examples only. Certain grey areas remain. In all instances, it is important to take a restrictive, case-by-case approach. If there is any doubt, you should assume that the activity in question is a working activity requiring notification or a work permit in Switzerland.

Lastly, the following criteria may be useful in deciding whether an activity is a working activity or not:

  • Scope of activity: is the individual carrying out productive work?
  • The duties of the individual: if the tasks that an individual carries out in Switzerland are those laid down in the company’s specifications, then it is likely that they are carrying out a working activity in the country (business as usual).
  • The duration of the presence in Switzerland and the frequency of visits: for example, if a person travels to the same company in Switzerland regularly and stays for several weeks, it is highly likely they are carrying out a working activity.
  • Place of work, for example, whether the posted worker has a dedicated office in which to carry out the tasks entrusted to them.

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3. Working in Switzerland as an EU/EFTA national

A)  Introductory remarks

The Agreement on the Free Movement of Persons (AFMP; RS 0.142.112.681) signed between the European Union and Switzerland entered into force on 1 June 2002, as did the Ordinance on the introduction of the free movement of persons (OFMP; RS 142.203).

In principle, the beneficiaries of this agreement have the right to enter Switzerland and live in the country for the purpose of carrying out gainful activity. To exercise this right, theoretically they simply need to sign a contract of employment with an employer in Switzerland or set up in the country as a self-employed worker.

An agreement identical to the AFMP came into force with the states of the European Free Trade Association (EFTA) on the same date. The AFMP is now complemented by three protocols to introduce new member states. (The most recent, which came into force on 1 January 2017, covers Croatia. Transitory provisions still applied to this country until January 1, 2025; see below under III) C)).

The AFMP and its protocols apply to nationals of European member states and to members of their families regardless of nationality so long as the conditions for family reunification are met, and to posted workers under certain conditions (see below Section III) E)).

The internal provisions of the Federal Act on Foreign Nationals and Integration (FNIA; SR 142.20) and its enforcement regulations (for example the Ordinance on Admission, Stay and Employment (ASEO; RS 142.201))apply only in certain instances: when the FNIA offers a more favourable legal status, and the AFMP and its protocols do not provide otherwise.

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B) Specific arrangements for the UK

The United Kingdom withdrew from the European Union on 31 January 2020, in a process commonly known as Brexit. At the end of the transition period (31 December 2020), the AFMP ceased to apply. Since then, British citizens and companies headquartered in the UK have been treated as third-country citizens and are therefore subject to all provisions of the FNIA, unless they exercised their rights under the AFMP before 1 January 2021, in which case they can continue to exercise these rights in the future as laid out in the Swiss Citizens’ Rights Agreement signed between Switzerland and the UK on 25 February 2019 (SR 0.142.113.672) (for further details, please read our article on the subject, which is available on our website).

Switzerland and the UK have however signed the Services Mobility Agreement (SMA) of 14 December 2020 (AMFS; SR 0.946.293.671.2), which is valid until 31 December 2025.

This agreement gives UK service providers working in Switzerland a number of rights, including to continue to use the notification procedure for a maximum period of 90 days per calendar year (see section III E below). The measures accompanying the free movement of people also apply.

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C) Specific arrangements for Croatia

Croatian citizens gained the full right to freedom of movement, as laid down in the AFMP, on 1 January 2022. However, on 16 November 2022, Switzerland opted to activate the safeguard clause and unilaterally reintroduce permit quotas for Croatian citizens for a limited time.

This clause enables Switzerland to limit immigration from Croatia in the following year if the number of permits delivered during the year in question (here 2022) is more than 10% higher than the average number issued over the previous three years (here 2019, 2020 and 2021). For 2022, this was the case.

Since January 1, 2025, Croatia once again benefits from full freedom of movement for persons. Before the end of 2025, the Federal Council will decide whether to reintroduce quotas for permits for Croatian workers for up to one year (2026).

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D) Short-term work in Switzerland

Subject to the exceptions listed below, EU 27/EFTA nationals require a residence permit (which also serves as a work permit) to carry out gainful activity in Switzerland.

Depending on the intended duration of the activity, the authorities will issue either: for durations of more than 364 days, a permit B (five-year residence permit with opportunity to extend) or, for durations of 364 days or less, a permit L (short-term residence permit). In theory, this permit is granted automatically on presentation of an employment declaration or a work certificate (for example a contract of employment showing the duration of the employment and the employment basis). A criminal record certificate can only be requested in isolated cases, and for a specific reason (the authorities must have significant information leading them to believe that a criminal record certificate needs to be produced for security and public order to be protected).

Foreign nationals must register their arrival with their commune of residence and apply for a residence permit within 14 days of arriving in Switzerland, and before beginning work. They can begin work as soon as the application has been submitted. The conditions laid down by the Posted Workers Act (PWA), and in particular minimum pay and working conditions (see III) E) 1) e) below) do not apply to foreign workers working in Switzerland for an employer whose head office is in Switzerland. However, wage dumping is prohibited under Article 9, paragraphs 1 and 4 of Annex I of the AFMP.

Short-term permits are valid for the whole of Switzerland (geographical mobility). If the foreign national changes their address, they must inform the relevant cantonal department. The short-term permit is valid for the same amount of time as the employment contract, but if the worker changes employers during this period there is no particular procedure to follow.

For part-time work, if it becomes clear from the residence permit application that the activity is so limited that it is considered to be no more than marginal and of minor importance, the worker may be required to top it up with one or more other part-time contracts so that, once they have been granted a permit, they are able to provide for themself and their family without needing assistance from the welfare state. If the worker has several part-time jobs, the working times for each will be added together.

It is important to note that the short-term EU/EFTA residence permit can be extended to cover a total stay of 12 months and no more (364 days maximum). There are however no restrictions on renewing short-term residence permits (EU/EFTA permit L), because there are no quotas in place for EU 27/EFTA nationals.  In theory, there is no limit on the number of times a permit can be renewed, subject to the limitations laid down in employment law (regarding “chain contracts”).

Short-term EU/EFTA residence permits can be run successively; no break between them is necessary. There is therefore no requirement to leave Switzerland between two permits.

It is important to note that under the AFMP, EU/EFTA citizens have the right to come to Switzerland and therefore to be granted a residence permit in order to search for a job for a reasonable amount of time (in principle 6 months, with the opportunity to extend), so long as they have sufficient financial resources to support themselves. The same applies if a worker holding a short-term permit (EU/EFTA permit L) loses their job involuntarily or if the activity comes to an end. If the worker is entitled to receive unemployment benefit for more than six months, the right to live in Switzerland while seeking employment terminates when the entitlement to this benefit ceases. However, the welfare benefit entitlement is lost as soon as the worker stops working.

When the right to live in Switzerland terminates before the short-term residence permit expires, the relevant cantonal authority will revoke the residence permit. If the person holds an EU/EFTA permit L and it expires before their right to live in Switzerland ends, they will be issued with a short-term EU/EFTA permit to enable them to seek employment. The new permit will expire once the six-month period is up or, if applicable, when their unemployment benefit entitlement runs out.

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The same formalities apply to self-employed workers, but they are required to submit a number of specific documents to prove that they are actually carrying out a gainful activity (proof of initial capital, Commercial Register entry if applicable, etc.). However, self-employed workers cannot actually begin work until their permit has been granted (they are generally issued a permit B, valid for five years subject to checks by the authorities). In addition, they are required to prove that they possess sufficient financial means not to have to rely on Swiss social security benefits.

If the authorities have serious doubts as to whether the worker’s self-employed activity in Switzerland is genuine and intensive, and whether they are actually producing a sufficient and regular income which meets their needs and will prevent them from becoming dependent on social welfare, evidence such as accounting records, order forms, customer lists, etc. will be requested. If these are not presented, the authorities may revoke the residence permit.

A worker is considered to be self-employed if they work for themselves, at their own risk. They are not required to follow instructions from a third party, there is no subordinate-supervisor relationship and they do not have to organise their work as directed by a company. A self-employed worker has several customers (generally at least three) (see III) E) 1) i) below for more details about false self-employment).

Self-employed EU/EFTA nationals in Switzerland retain their EU/EFTA residence permit if they become employed.

Under the provisions of the AFMP, anyone who came to Switzerland to be self-employed but who is no longer working or is looking for a job must have the financial resources required to meet the conditions of the residence permit.

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However, under the AFMP, it is possible to carry out gainful activity for a Swiss employer for up to three contractual months per calendar year via a simple notification procedure (see below Section III) E)). In such a case, no permit is issued. Notification must be filed on the day before work begins at the latest, regardless of the business sector. In this case, there is no requirement to specify the gross hourly rate paid to the employee, as would be necessary for a posted worker. In addition, the three-month period is calculated per employee only (see Section III) E) below), which means that each contract of employment for each employee concerned can last a maximum of three months in each calendar year. In exceptional cases, it is possible to use the notification procedure when taking up employment in Switzerland for a maximum of 90 days in each calendar year.

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Permit G (for cross-border commuters) is issued to EU/EFTA nationals, both employed and self-employed workers, who live in an EU/EFTA country and work in Switzerland. They must return to their main home outside Switzerland at least once a week (and they must register with their commune of residence if they live in Switzerland during the week). For employment contracts of between three months and one year, the permit granted will be valid until the end of the contract (a notification procedure is in place for contracts of less than three months or 90 days). For employment contracts lasting one year or more, a five-year cross-border permit is issued. Cross-border commuters can live in any EU/EFTA state and work anywhere in Switzerland.

Any change of home address outside Switzerland, employer, work address or company head office address must be notified in advance to the cantonal authority covering the place of work.

In principle, a cross-border commuter lives in the country of one party to the agreement (for example France) and works for an employer based in another party to it (for example Switzerland). Consequently, a cross-border permit cannot be issued to cover a posting by a foreign company.

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E) Cross-border service provision

Full freedom to provide services does not apply between Switzerland and EU member states in the same way that it does within the EU internal market.

In particular, restrictions are in place for financial services (banking, collective investment schemes, insurance, etc.), job placement and staff leasing services[1] from abroad and authorisation is required (from, for example, the State Secretariat for Economic Affairs (SECO), cantonal employment service or the Swiss Financial Market Supervisory Authority financiers (FINMA) in addition to the residence permit issuing authorities).

In certain cases, such activities are simply banned: for example, management companies based abroad are not authorised to lease workers to Swiss companies, either directly or indirectly. This situation causes certain issues, for example as regards the provision of services within a group of companies. To determine whether a situation is classified as a staff leasing service (article 12 paragraph 2 of the Federal law on employment and staff leasing services, LES, RS 823.11) or simply a posted worker (article 1 paragraph 1 letter b of the Posted Workers Act, PWA, RS 823.20), the most important thing to look at is who has the right to give instructions to the worker during the project. A staff leasing service is provided when an employer makes its staff available to third parties to carry out a project without having any power to manage them. Unlike posted workers, leased staff do not act in the name of and on behalf of their employer. So, staff leasing within a group is only possible on an occasional basis or in an isolated case where the aim is for the staff member to gain professional, linguistic or other experience, or for the purpose of transferring knowledge within the group (article 28 paragraph 1 of the Ordinance on employment services, OSE, RS 823.111).

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The partial lifting of restrictions on the provision of services provided for in the AFMP covers, among other aspects:

  • The provision of services by a self-employed citizen of an EU/EFTA member state for a limited period of time without establishing a presence in Switzerland;
  • The posting of workers by a company based in an EU/EFTA member state, for the purpose of providing services in Switzerland temporarily. In such cases, the workers concerned always remain subject to a contract of employment binding them to their employer and their own country’s social security system;
  • The provision of service in Switzerland to a citizen of an EU/EFTA member state who has come to Switzerland as a recipient of that service (e.g. tourists, persons seeking medical treatment in Switzerland or in Switzerland on a study visit).

The AFMP does not give service providers a general right to enter and stay in Switzerland for the purpose of providing services. The following distinction must however be made:

  • Services covered by or soon to be covered by special service agreements between Switzerland and the EU/EFTA (for example, the Agreement on Public Procurement, the Overland Transport Agreement or the Air Transport Agreement);
  • The provision of services not covered by a specific agreement.

For the first category, the AFMP offers people providing services in application of these agreements a right to enter and stay in the country and entitles them to a permit to cover the duration of the provision of services. Workers in this situation are not counted in the quotas.

Regarding the second category the following rules apply.

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1. Provision of services for less than 90 days

a.What are the rules for posted workers?

Workers posted by a company based in an EU 27/EFTA country can be of any nationality. However, nationals of third countries must have been admitted permanently to the labour market of an EU/EFTA member state for at least twelve months before being sent to Switzerland (i.e. they must have held a residence permit, either permanent or temporary; The validity period of any authorization issued may, in this case, be limited to the duration set on the permit granted in the country where the posted worker resides (CJEU ruling of June 20, 2024, in case C-540/22)). Posted workers can carry out assignments or projects in Switzerland on behalf of their employer for up to three months or 90 days (continuous or not) per calendar year without needing to apply for a residence permit and without the company needing to transfer its base or commercial headquarters to Switzerland. All that is required is online notification (this is a free service; in certain special cases, for example if no internet access is available, notification can be provided in writing by post or by fax using the forms available from the cantons, but not by email).

Under the PWA and its implementing ordinance (Posted Workers Ordinance (PWO, RS 823.201)), pay and working conditions for posted workers must comply with national legislation (see below Section e)). Note that additional authorisation from another authority (either federal or cantonal) may be required depending on the sector (e.g. trade police, health police, etc.).

The notification procedure also applies to self-employed service providers who are EU 27/EFTA nationals and whose businesses are based in the EU 27/EFTA. If the self-employed service provider also posts their employees using the notification procedure, the number of days that these posted employees work will be deducted from the self-employed worker’s total entitlement.

The notification procedure also applies to posted workers from companies based in the UK and to self-employed workers who are UK citizens, under the Services Mobility Agreement signed between Switzerland and the UK on 14 December 2020.

It should be noted that the notification procedure is separate from obtaining any necessary authorizations for night work or legally recognized public holidays (such as Sundays, Christmas, etc.). Depending on the case, these authorizations must be requested from SECO or the cantonal authorities.

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b. Within what timescales?

Posted workers and self-employed service providers must provide notification at least eight days (including Sundays and public holidays) before starting work. So, if work is planned to begin on a Tuesday, notification must be provided by midnight on the Monday of the previous week.

The eight-day rule does not apply if notification has already been submitted for the worker and they are posted to the same place, for the same mandate and within the same calendar year, so long as not more than three months have passed since the last work that was notified.

Other exceptions can be made to the eight-day rule in emergency situations (breakdowns, accidents, natural catastrophes or other unforeseen events, etc.). Notification must however be provided before the work begins. If notification is only provided as a result of an inspection (for example by border force officials, the police or inspectors), the authorities consider that the notification filed after the inspection would not have been filed at all if the inspection had not happened, and penalties may be applied. If the eight-day rule is being applied due to an emergency situation, this must be stated and explained in the “Comments” section of the online notification form.

A situation is generally recognised as an emergency if:

  • the posting will serve to repair damage that has occurred unexpectedly, and the repair will avoid more significant damage;
  • the work is being carried out without delay, in general within three calendar days (including Sundays and public holidays) of the damage occurring.

So, for example, the following situations would qualify:

  • repairing a machine without which the company cannot operate after it has suffered a serious breakdown or damage;
  • the need to provide a work-around for or repair an interruption to the supply of electricity, water, gas, etc. or disruption to public or private transport;
  • activities which are indispensable or impossible to delay aiming to safeguard the life and health of people or animals or to prevent damage to the environment;
  • the need to provide a work-around for or solve a situation caused directly by a case of force majeur that is disrupting the operation of the company (for example an IT system breakdown);
  • to progress work in certain industries (construction, civil engineering, mining, gardening and landscaping, forestry, fishing, etc.) rendered necessary by the weather conditions. This applies to work which is by nature weather-dependent, where it is impossible or financially unviable to delay the work (for example waterproofing, etc.).

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c. Who should carry out the formalities and what is the procedure?

There are three possible types of notification:

  • for posted workers;
  • for self-employed service providers;
  • for EU/EFTA workers carrying out a short-term gainful activity for a Swiss employer.

In general, the foreign employer who is sending workers to Switzerland files the notification. Self-employed service providers do this themselves. Notification should be sent to the labour market authority covering the place where the work is to be carried out.

With certain exceptions (for example, if multiple stays are necessary to carry out maintenance and service assignments for the same client at various locations within the relevant canton, such as road or railway construction projects), separate notification must be provided for each contract and place of work. This means that if the work is to be carried out in several cantons over the same period, one notification needs to be filed per canton. The days will only be deducted once, however.

In addition, all planned working days must be notified (care should be taken not to include public holidays and weekends), together with the gross hourly rate to be paid to the posted worker (this does not apply to self-employed workers).

Once the online notification has been filed, the employer will receive an electronic confirmation of receipt (generally within 24 hours) indicating whether the notification has been accepted and if it is not compliant with the eight-day rule, stating this (see part f below).

If a change is made to the posting once the notification has been filed, the employer or self-employed worker should contact the relevant cantonal authority (by email if the notification was filed online) before the date that the change will be happening. (It is important to note that cancellations due to bad weather, the service being completed early, etc. must be communicated to the relevant cantonal authority by midday at the latest, failing which the day in question will be deducted from the allotted 90 days). Once a day has been deducted, it cannot be recredited.

In some cases, it will be necessary to file a new notification (change of staff member, additional workers, etc.). The eight-day rule does not apply in this case.

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d. How are the 90 days calculated for posted workers?

The 90 days are calculated per person and per company, for each calendar year. Consequently, there is no restriction as to the number of workers posted by a company on a single day in 2025; what is important is the number of days any staff member has been posted to Switzerland during the year.

It can be wise to plan worker postings strategically. For example, there is no point in a company wasting its quota for notifications if it knows the worker will be staying in Switzerland for more than 90 days. In this case, it is better to apply for a residence permit directly, rather than beginning with the notification procedure.

Similarly, if a worker has been posted to Switzerland for 90 days (using up their entire quota), they are unable to return to Switzerland to work under the notification procedure for the rest of the calendar year, even if they are no longer working for the same employer.

Notification should be provided for actual working days only (so care should be taken not to include public holidays and weekends), regardless of the number of hours actually worked during the day (if the worker has carried out an assignment lasting 1 hour, the system will count a full day’s work).

If the worker arrives in Switzerland the day before the work begins (or several days before), there is no need to provide notification, except if preparation for the work is carried out on this day/these days. The same applies to departure from Switzerland.

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e. Minimum salary and working conditions for posted workers

Under the PWA, employers must provide posted workers working in Switzerland with, as a minimum, the pay and working conditions laid down in the Swiss federal acts, Federal Council ordinances, standard employment contracts and collective employment contracts that have been declared generally applicable under Swiss Code of Obligations (CO, RS 220) in the following areas:

  • Minimum pay;
  • Work and rest periods;
  • Minimum annual paid holiday;
  • Occupational health and safety;
  • Protection of pregnant women, women who have recently given birth, children and young people;
  • Equal treatment of men and women.

In certain circumstances, other provisions of the collective employment contracts that have been declared generally applicable also apply to employers who post workers to Switzerland (minimum wages, compulsory contributions to operating costs and CPD, deposits and standard penalties).

It is important to note that only the collective employment contracts that have been declared generally applicable apply to posted workers. Those not declared generally applicable do not have any direct effect. However, the pay set down in these contracts reflects current norms in the industries and places concerned, and consequently the authorities can use them as evidence in cases of wage dumping. Joint bodies will be responsible for the application of collective employment contracts that have been declared generally applicable and for inspections.

Similarly, posted workers are not covered by the minimum pay and working conditions laid down in all standard employment contracts, but only those contracts instituted in application of article 360a CO. These are standard employment contracts adopted for a fixed period to set compulsory minimum pay following an instance where wages have been undercut. In this situation, the supervisory bodies will be the tripartite commissions.

In the branches and sectors where there is no minimum wage, pay is to be aligned with the usual salaries in the location, branch or sector. Inspections will be carried out by the cantonal authority workplace inspectorate.

In the context of public contracts (such as airports), authorities may require employers to also adhere to the customary working conditions of their industry (e.g., mechatronics standards in Geneva).

Lastly, the employer is required to ensure that posted workers have accommodation meeting the usual standards of hygiene and comfort. This can be calculated either based on the expenses actually incurred by the employee or by using a flat rate (order of magnitude: CHF 190 per day including meals).

Waivers exist for minimum pay and working conditions in the following cases (these waivers do not extend to the notification procedure, which applies as usual):

  • small-scale work;
  • set-up and initial installation work.

The provisions on minimum pay and holidays do not apply in these situations. On the other hand, the requirements to comply with the provisions on working time, health and safety at work, protection for pregnant women and gender equality still stand.

Small-scale work means work lasting no longer than 15 working days per calendar year. This is a total number of days. It is calculated by multiplying the number of posted workers by the number of days required to deliver the service. Consequently, if five workers were to be detached for four days (5 x 4 = 20), the service would not be considered as small-scale work and the PWA would apply in full.

Set-up or initial installation work is defined as work that: 1) lasts less than eight days, 2) is an integral part of a contract for the supply of goods, 3) by its value and scope, is necessarily a supplementary service to a main service agreed between the parties, 4) is essential to the commissioning of the goods supplied within the context of the main service and 5) is carried out by qualified or specialised workers from the supplying company or its sub-contractor (these conditions apply cumulatively). The eight days here apply to the individual mandate, and not to the calendar year in total. Work carried out under the guarantee for the goods supplied and performed by the supplier or a sub-contractor is also classed as set-up or installation work (so long as the limit of eight days in total is not exceeded).

It is important to note however that the concept of small-scale work and set-up or installation work does not apply to the construction, civil engineering, secondary contract or hotels and restaurants industries.

Minimum pay can be calculated online (employers can consult the Directives to compare wages paid to their employee in their country of origin with the Swiss equivalents) and there is also a search facility for current collective employment contracts. A national salary calculator is available. Users can then access a spreadsheet for calculating the posting allowance. This is the difference between the Swiss pay rate and the actual wage paid to the worker in the foreign country. It must be paid to the worker. The exchange rates to be used are the average foreign exchange rates set by the Federal Contribution Administration (AFC). If you are unfamiliar with Swiss legislation, calculating the Swiss minimum wage and comparing it to the foreign wage can prove complicated. We recommend that you seek professional assistance to avoid finding yourself subject to penalties for wage-dumping. Factors to take into account when calculating the posting allowance include working hours, annual leave, public holidays, payment for 13th and 14th months in some situations, antisocial hours, overtime and public holiday bonuses, Christmas and holiday bonuses and savings scheme contributions.

Minimum pay and working conditions do not apply to self-employed workers. However, they must be able to provide proof of their status on request, and the notion of self-employment is as laid down in Swiss law (see below Section i)).

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f. Exception: the eight-day rule for posted workers

If work by a posted worker or self-employed service provider lasts less than eight days in total during a calendar year, no notification is required (the eight days can be worked either continuously or separately throughout the year). These eight days count towards the 90 day calculation. In addition, the eight-day period for which no notification is required is valid both for the worker and for the company (for example, if a company posts three employees for five days each, it will have used five of its eight exempt days for the current calendar year).

However, in certain sectors notification must be provided on the first day, regardless of the duration of the work. These sectors are:

  • Building construction and civil engineering and secondary contract work;
  • Gardening and landscaping (all activities related to the construction, modification or upkeep of gardens, parks and green spaces, and other horticultural services);
  • Hotel, restaurants and catering;
  • Cleaning in industry and private households;
  • Surveillance and security services;
  • Itinerant retailers (with the exception of circuses and fairs);
  • Sex industry.

Of course, service providers from Croatia and self-employed Croatian nationals are required to obtain authorisation from the first day of work in the construction, landscaping, industrial cleaning and surveillance and security services industries.

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g. Notification procedure or work permit?

It can sometimes be difficult to decide as regards a posting whether you should be using the notification procedure or applying for a work permit.

The law stipulates that a permit is required for all work lasting more than three months or 90 days. The notification procedure should be used for any provision of services up to and including three months or 90 days.

As we have stated, a notification is principally related to the work to be carried out, and if applicable, the company that employs or is posting the worker. Conversely, a work permit relates directly to the holder.

In theory, the notification procedure and the work permit system are two separate things and cannot be used simultaneously or successively for the same worker during the same calendar year. There are however exceptions to this rule. Here are three potential scenarios:

  • notification alongside a residence permit: this situation will occur if the worker is posted to Switzerland by their foreign employer but they are also employed part-time by a company based in Switzerland. In this rare situation, it is possible for a residence permit to exist alongside the notification procedure. However, a notification cannot be filed concerning the holder of a 120-day/four-month permit L (see section E) 2) b) below), for either the same employer or a different employer, within the same calendar year, because this would be equivalent to bypassing the AFMP, even if the services were to be provided in a canton other than the canton where the permit was issued.
  • permit issued after a notification: this is acceptable in a situation where a worker is taken on by a Swiss company on a three-month contract under a notification and is then offered a permanent contract (under a work permit).

If it is clear from the start that the posting to Switzerland will require a stay of more than three months or 90 days during the calendar year, in principle an application should be made for a permit before the activity begins, rather than starting with a notification. In practice, the situation in the cantons can be unclear on this point: some require the notification period to have been used up before any application for a residence permit is made. This is the case in particular where the work schedule is not entirely fixed at the outset.

  • a notification following on from a permit: this is acceptable in the event that an employee who had a residence permit leaves their job and leaves Switzerland, and goes to work for a new employer outside the country who then posts them to Switzerland within the same calendar year. However, if a worker has a four-month/120-day permit which expires for example in June 2025, a 90-day notification cannot then be granted within the same calendar year (either for the same company or for a different company). In this situation, an application must be made for a permit under a quota (see section E) 2) below).

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h. Penalties

Penalties imposed on employers who breach the peremptory provisions of the PWA range from warnings to fines, and can even extend to a ban from operating in the market (for up to five years). In addition, serious breaches are published on an official list online.

Inspectors regularly visit workplaces in the cantons to check that pay and working conditions meet regulations.

These checks are carried out on a sample of workplaces by joint committees (in the branches with collective contracts that have been declared generally applicable), cantonal tripartite committees (in branches with standard employment contracts imposing minimum wages), cantonal labour inspectorates (as regards working hours and hygiene) and the Suva, or Swiss Accident Insurance Fund (for health and safety).

Employers should note that the cantonal authorities will not refuse to confirm a notification simply because the stated pay does not meet the prescribed minimum. Similarly, entering as part of the online notification procedure a wage that does not correspond with Swiss minimum pay provisions or with usual salaries in the location and sector is not a breach of the requirement to notify and therefore will not result in a penalty.

For further information on the penalties that can be incurred within the framework of postings, please see our brochure on the subject, which is available online.

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i. False self-employment

As we set out above, self-employed workers are not subject to the PWA. In order to get around the rules for posted workers (social security, minimum pay, etc.) some foreign posted workers may claim to be self-employed whereas they are in fact company employees. We call this false self-employment or being a fake freelancer.

According to the PWA, a worker’s status is decided by Swiss law and more specifically the CO. An individual contract of employment is a contract under which the worker undertakes, for a fixed term or an unlimited period, to work for an employer who will pay them a basic wage in return for the time worked or the work completed (piecework).

Consequently, the elements that mark out a contract of employment are a service of work (rather than a result), a subordinate-supervisor relationship, a duration element and remuneration. The main thing that distinguishes a contract of employment from other contracts for the provision of services, in particular a mandate, is the existence of a subordinate-supervisor relationship which means that the worker depends on the employer personally, organisationally and as regards their time and, to an extent, from an economic point of view. The worker is subject to the employer’s orders and instructions, and is monitored by them; they are given a specific role within a work organisation which is not their own (Swiss Federal Supreme Court decision 4A_500/2018 of 11 April 2019).

If the criteria above are fulfilled, even a very brief engagement that lasts a set period of time can be considered as a contract of employment.

The law requires proof of self-employment to be provided to the workplace inspectorate on request. The following documents may be requested:

  • A copy of the authorisation to practice or an entry on the professional register in a self-employed capacity;
  • Membership of a professional or specialised association or a chamber of trades;
  • A copy of registration as a self-employed worker with the social security agency in Switzerland or abroad (form A1 issued by the social security agency in the service provider’s country of origin stating that they are self-employed);
  • Proof that the self-employed worker holds various mandates in Switzerland or abroad (size of the circle of clients, number of clients);
  • A contract (mandate or contract for work and services) showing services to be provided to a client in Switzerland or a company headquartered abroad (sub-contractor);
  • Proof that the worker has their own equipment (own tools, own company vehicle – photo and copy of the registration document, proof of purchase for tools, etc.);
  • Third-party insurance;
  • Records showing that they maintain their own accounts;
  • VAT number, if applicable.

The relevant inspection bodies track cases of false self-employment and can impose penalties. The State Secretariat for Economic Affairs (SECO) has issued Directives on this subject to the cantonal authorities.

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j. Sub-contractors

If structural and secondary contract work is sub-contracted, joint liability applies. In other words, when workers are posted in these industries, if a sub-contractor does not comply with the minimum pay and working conditions, workers are entitled to bring a civil claim against the prime contractor.

The prime contractor can be released from liability if they can prove that they have discharged the duty of diligence required under the circumstances by checking that minimum pay and working conditions were complied with each time the work was passed on, if there has been a chain of contracts. The prime contractor’s responsibility remains subsidiary however, as the worker is required to bring action against their own employer in the first instance.

The contractor’s degree of diligence is judged according to the circumstances in each situation, down the entire chain of contracts, and contractual guarantees must have been obtained when the work was allocated. The contractor cannot however rely solely on the documents provided by the sub-contractor.

Recommendations have been issued on this subject and the PWO was partially amended on 1 January 2023. Document templates for declarations regarding compliance with minimum pay and working conditions can be downloaded from the website of the State Secretariat for Economic Affairs (SECO).

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 2. Service provision lasting over 90 days

a. What are the rules?

If no specific agreement has been signed between Switzerland and the EU and the service provision lasts more than three months or 90 days, the AFMP does not apply. In such cases, no right to a residence permit exists and an application should be made to the relevant cantonal authorities based on the provisions of the FNIA and the ASEO.

The application will be subject to prior labour market verification and the final decision will be made by the migration department (for Geneva, this is the cantonal population office). This procedure is organised at cantonal level.

For a residence permit to be granted, a number of conditions need to be met, and you should expect the authorities to take a relatively strict approach:

  • Firstly, the cross-border service provision must be in the general economic interest of Switzerland. The current state of the economy and the labour market will be analysed.

Admitting foreign service providers must not be detrimental to the workers already working on the internal labour market. Consequently, in theory a permit will not be granted to a foreign worker if workers with the required qualifications can be found in the local area (for example in the construction or restaurant industries). The aim here is, firstly, to improve the structure of the Swiss labour market by facilitating access for foreign businesses with expertise which is rare in Switzerland while, secondly, avoiding admitting workers liable to create a wage or social dumping situation to Switzerland. Exceptions can be made, in particular when the presence of the posted worker is absolutely necessary and their absence could place the entire project in jeopardy.

Permits will generally be granted if, for example:

–   it is difficult or impossible to find a worker with the relevant professional and technical qualifications for the project in question in the region in question within a reasonable period of time;

–   the project requires rare knowledge;

–   the service provided by the foreign company adds value for the national or regional economy and/or population;

–   the posted service providers have specific qualifications and/or experience which is lacking in the region in question (knowledge transfer, specialised training or qualifications in technical, scientific or service fields and/or areas such as engineering, IT, finance, etc.).

  • Secondly, quotas must not have been reached. As the EFTA is not applicable, self-employed EU/EFTA workers and posted workers whose company head offices are located within the EU/EFTA are subject to maximum quotas.
  • Lastly, wages and working conditions will also be checked. Under the PWA, the posting of foreign workers to Switzerland must not create a situation of wage or social dumping (compliance with the conditions laid down in the PWA, see section E) 1) e) above). Costs related to the posting (meal and accommodation expenses, travel costs) must be reimbursed and must not be part of the wage.

When the foreign labour department gives its approval for the application, a work permit (EU/EFTA permit L or B) will be issued by the authorities for the duration of the service authorised and the work can begin. The worker must remain in the job and geographical scope listed in the application. Permits are only issued for the canton where the work is to be carried out and only for the notified duration of the project (fixed project). The details of projects must be known in advance (location and precise dates). Exceptions can be made when several projects are connected, and some of the work will be outside the canton (for example, setting up a shared and compatible IT system in several Swiss branches of a company). In this case, the canton in which the first project is to take place will issue the permit and will send written notification to the relevant cantonal authorities in the other cantons where the activities are to be carried out. The authorities, and in particular the labour market authorities in these cantons, can demand specific documents or require an additional application to be filed.

In exceptional cases backed by specific reasons, when the dates of the posting are unknown when the permit is granted, the foreign service provider may notify the labour market authorities of the canton where each activity is to be carried out eight days in advance. Notification must be filed by letter/fax including a copy of the permit, the location and date of the activity and a list of the names of the posted workers.

If quotas were already applied to the initial permit, no additional units will be counted if the permit is extended or renewed, even when this means that the duration of the service authorised exceeds 364 days, so long as it is still under the same work mandate.

The duration of permits issued under the family reunification provision is governed by the duration of the permit issued to the holder of the original residence right. There is no procedure for approval by the federal authorities.

A residence permit can be issued under the quota system following a notification procedure if all the conditions are fulfilled, even if the work is carried out within the same calendar year.

Generally, the posted worker will be required to inform the commune in which they are living of their arrival.

Once again, there is an exception: when a worker on a posting lasting more than 120 days/four months (see section b below) returns to their home abroad in an EU/EFTA country every day, most often because they live in a border zone with Switzerland. As we have already seen, a cross-border permit does not apply here because the employer is not based in Switzerland. At the same time, a residence permit cannot be issued because the employee does not have an address in Switzerland. In this special case, the authority will issue an assurance of residence permit (for a maximum of one year, extendable or renewable) in place of a short-term or residence permit (EU/EFTA permit L or B, respectively). The worker will not be required to declare their arrival in Switzerland. If the worker buys or rents a home in Switzerland, the requirement to declare their arrival is reactivated with a view to issuing a short-term or residence permit (EU/EFTA permit L or B, respectively). The quota unit counted will be maintained.

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b. Exception

A posted worker or self-employed service provider in Switzerland for a maximum duration of four consecutive months(in one continuous period, for example from 1 January until 30 April 2025) or 120 non-consecutive days within a twelve-month period can obtain a short-term “permit L” (it is the actual time spent in Switzerland that is taken into account, and so weekends and public holidays are counted.). This type of authorisation is not subject to quota but a permit for 120 non-consecutive days will only be granted in exceptional circumstances backed by specific reasons. However, the other conditions listed above must be met (conditions regarding pay, personal qualifications, Switzerland’s economic interests, etc.). In practice, the authority will issue an assurance of residence permit. This serves as a work permit. Certain cantons require the posted worker to inform the commune in which they are staying of their arrival.

As a general rule, the 120-day permit cannot be granted as an extension to the notification procedure unless the total duration of the work notified can be taken into account when calculating the total authorised duration without affecting the quotas. The duration of the permit will then only relate to the number of days that remain available (120 days less the number of days already used by the service provider that has benefited from the notification procedure). The way the cantons implement this varies. Some require the 90-day notification period to have been used up before moving on to the 120-day permit.

If, during the calendar year, the assignment in Switzerland needs to be extended beyond the thresholds set for notification, the residence permit application must be filed before the 90 days or three months expire. Cantons generally require at least 14 days to process the application. If the 90 days/three months expire while the request is being processed, the self-employed service provider or worker loses the right to work. This is why it is important to plan the posting in advance.

Please note: when a 120-day permit is issued for a period of work that straddles two calendar years (for example, from 1 November 2024 until 30 June 2025), the total duration of the activity during the current calendar year cannot exceed 120 days. It is not possible, for example, to use 40 days in 2024 under an L120 permit, and then file a notification for the worker for an additional 90 days in the same year. The same applies the opposite way round: if a notification was filed for a worker for 70 days in 2022, then it is not possible to use 60 days of the L120 permit in the same year.

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c. Measures to prevent abuse of the posted worker system

Companies based in the EU/EFTA could be tempted to create a subsidiary or even better a branch (letterbox company) in Switzerland on a temporary basis to cover the time that they are providing services in the country, in order to get around the requirements of the AFMP regarding cross-border services (90 days maximum per calendar year).

It is true that in theory, a Swiss company is free to employ as many EU/EFTA workers as it wishes, without any restriction on the number of days they can work. This means that a European company could temporarily transfer its staff to the Swiss entity to avoid having to comply with the limitations imposed by the AFMP regarding posted workers. In addition, opening a branch in Switzerland is very quick and easy. The entity is simply required to register its employees with the Swiss social security and tax systems (at around 14% in Geneva and even less in the cantons of central Switzerland, Swiss tax rates are very advantageous compared to those of EU/EFTA countries).

The Swiss authorities are conscious of this, and to avoid a situation where it looks as though jobs are being created in Switzerland whereas they are actually coming from an employer abroad, they will check that the Swiss company is genuine, effective and established for the long-term before they issue an EU/EFTA work permit.

In particular, they will make sure the entity has: 1) a management team in Switzerland that issues instructions to the staff and has the decision-making authority required to complete the work, 2) a management structure, 3) secretarial staff, 4) offices, 5) machines, 6) materials or other evidence of their business. The authorities can also ask to see payslips proving that the company located in Switzerland genuinely pays the staff. If these requirements cannot be fulfilled, no work permit will be granted (Federal Supreme Court ruling 2C_264/2020 of 10 August, 2021). Submitting falsified employment contracts (Federal Supreme Court ruling 2C_407/2023 of June 18, 2024) or rental agreements in this regard may lead to criminal proceedings under Article 118 of the FNIA.

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4.Working in Switzerland as a third-country national

A)  Introductory remarks

As the AFMP is not applicable to non-EU/EFTA nationals, the provisions of the FNIA and its implementation ordinances apply in this case.

Here, we will restrict ourselves to highlighting the differences between the rules for Europeans and those for third-country nationals.

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B) Short-term work in Switzerland

1. What are the rules?

In theory, authorisation is required to take up any gainful activity in Switzerland, regardless of duration. In particular, the notification procedure does not apply.

Like EU/EFTA nationals, third-country nationals receive a permit B (for stays of over one year, initially valid for one year, with the opportunity to extend for two-year periods) or a permit L (for stays of a maximum of one year, with the opportunity to extend to a maximum stay of two years; job changes are only granted for highly significant reasons). A permit G can be granted to third-country nationals under certain strict conditions (in particular, that they have a permanent right of residence in a neighbouring state and they have had their place of residence in the neighbouring border zone for a minimum of six months).

A foreign national can enter Switzerland for the purpose of carrying out salaried gainful activity if they fulfil all the following conditions:

  1. It is in the interest of the economy as a whole to admit them;
  2. Their employer files an application;
  3. The maximum number of residence permits has not been reached (short-term residence permit and residence permit quotas);
  4. It is proven that no suitable domestic employees or citizens of states with which an agreement on the free movement of workers has been concluded can be found for the job (precedence);
  5. The salary and employment conditions customary for the location, profession and sector are fulfilled;
  6. The applicant is a manager, specialist or other qualified worker;
  7. The professional qualifications of the applicant and their professional and social adaptability, language skills and age must also indicate that there is potential for lasting integration in the Swiss job market and the social environment;
  8. Suitable accommodation is available.

Self-employed workers can be admitted if it can be proved that their work will have a lasting positive effect on the Swiss labour market. This is the case, for example, when the new company contributes to the diversification of the regional economy in the branch in question, obtains or creates positions for the local work force, makes substantial investments or generates new contracts for the Swiss economy.

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A foreign national holding a permit to carry out a gainful activity for more than four months in total within a twelve-month period can begin working as soon as they have registered with the migration office of the canton in which they wish to stay (commune, cantonal population office, etc.), so long as no decision to the contrary has been taken.

Short-term residence permits and residence permits are only valid in the canton in which they are issued. Consequently, the worker must obtain a new permit before he changes cantons. Short-term residence permit holders are not permitted to change cantons. Foreign nationals who hold residence permits are permitted to change cantons so long as they are not unemployed, are not reliant on Swiss social security benefits and no reason exists for the permit to be revoked.

People staying in Switzerland for less than a year are not required to provide a national criminal record certificate.

A request to renew a short-term permit can generally be submitted after a one-year break.

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2. Exceptions

A trial period (to evaluate a person’s competence for a particular role, unpaid and as part of an evaluation and contract negotiation procedure) can be carried out without authorisation so long as it lasts no longer than one half-day and if, given the legal conditions required, it is reasonable to believe a residence permit would be granted. In exceptional cases and on presentation of proof of the reason, the duration can be extended to one full working day. It is important not to confuse a trial for which no authorisation is required with the trial period applicable under employment law (article 335 CO).

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A permit not subject to quotas can be granted to a foreign national in gainful employment in Switzerland for a maximum of four months (consecutive or non-consecutive) within a twelve-month period. In this case, the foreign national is not required to notify the authorities of their arrival. All the other conditions laid down by the law must be fulfilled (prior decision by the labour market authorities, etc.).

The foreign national must spend at least two months abroad between two permits of this type.

Before arriving in Switzerland, the foreign national will receive a residence permit in addition to permission to enter the country. If the foreigner is only entering the country for one stay of three to four months, they will receive a visa D.

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Artists involved in the fields of music, literature, the entertainment industry, the arts, the circus or variety staying in Switzerland for a total of eight months maximum within a twelve-month period can also obtain a residence permit outside the quota system.

These workers are however required to notify the authorities of their arrival as early as possible, and at the latest 14 days after entering Switzerland.

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C) Cross-border service provision

The notification procedure is not open to companies based in third countries, nor to self-employed workers who are not EU/EFTA nationals. A residence permit is required in all cases (compliance with the PWA, Switzerland’s economic interests, quotas, professional qualifications and prior analysis by the foreign labour department). A visa may also be required to enter Switzerland.

However, no notification or declaration is required for the cross-border supply of services if the activity is limited to eight days or less in any one calendar year. Visa requirements still apply to persons who are not domiciled within the EU.

Regardless of the duration of the stay, a residence permit and registration on arrival is required before a worker can begin working in any of the following sectors: construction, civil engineering and secondary contract work, hotels, restaurants and catering, cleaning in industry or private households, itinerant retailers, the sex industry, landscaping and grounds maintenance.

Authorisation is required for artistic activities lasting less than eight days if the person is employed.

It is important to note that, for third-country companies the eight days are counted per employee only. For example, if an American company sends two employees to Switzerland for four days in 2025, these two employees can each work in Switzerland for another four days during 2025. The company will be able to send one or more different employees for eight additional days.

Lastly, when the duration of the project is four months or less, a short-term residence permit can be granted outside the quota system (see above Section III) E) 2) b)). Approval must be obtained from both the State Secretariat for Migration (SEM) and the labour-market authorities.

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Foreign nationals who hold authorisation to enter Switzerland for the purpose of providing cross-border services in the country for a total of four months within a twelve-month period are not required to register their arrival.

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When posting a worker, the employer is required not only to align themselves with the usual pay and working conditions of the place of work, profession and sector, but also to reimburse the costs incurred by the worker due to the posting, meaning the standard meal and accommodation costs for the work, profession and sector, as well as their travel expenses. These allowances are not part of the employee’s remuneration and may not be deducted from gross pay. This requirement no longer applies if the posted worker has been living in Switzerland for a continuous period of more than 12 months for the purposes of the work for which they were posted by the employer. As an exception to this, the obligation to reimburse continues to apply in industries where minimum pay is guaranteed by an employment contract that has been declared generally applicable or a standard employment contract as defined in art. 360a CO.

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5. Entry into Switzerland

Nationals of the European Union and the EFTA covered by the AFMP and its protocols require only a valid passport or identity card to enter Switzerland.

Nationals of third countries who provide services in Switzerland based on the provisions of the AFMP and its protocols as posted workers for a maximum of 90 working days per calendar year do not require visas if they hold a valid travel document accompanied by a valid residence permit issued by a Schengen Area country.

When a foreign national enters the country for the purpose of providing services or carrying out gainful activity under the provisions of the FNIA and the ASEO, the visa provisions laid down by the Ordinance on Entry and the Granting of Visas (VGO; RS 142.204) apply. As a general rule, any foreign national required to hold a visa must submit an application to the Swiss representation local to where they live. The representation will contact the relevant authority in Switzerland (Confederation or canton) for authorisation to issue the visa.

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[1] Job placement means putting job seekers in contact with employers with a view to the signature of a contract of employment between them. Staffing services means employing workers in order to provide their services to clients.

 

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