Postings from Switzerland to an EU Member State
Detailed information can be found in the brochure Social Security for Posted Workers between Switzerland and EU.
Certificate of posting
For postings of no more than 24 months, the employer or the self-employed person must submit a request for a certificate of posting to the competent AHV/AVS compensation fund office. If the requirements for a posting are met, the AHV/AVS compensation fund office will issue an attestation A1 (in German, French or Italian) to the employer or the self-employed person. The employer must then forward the attestation A1 to the posted worker.
Extending the posting
Should a period of 24 months be insufficient, an employer may, in the interests of the posted worker, request an extension through a web application regarding applicable legislation made available by the competent Swiss AVS/AHV compensation fund. The FSIO will then negotiate a special agreement in accordance with Article 16 of Regulation (EC) No. 883/2004 with the competent authority in the State of temporary employment. If such a special agreement is reached, the FSIO issues the employer with a confirmation that the posted worker remains subject to the Swiss social security legislation for the duration of the extended period. The same procedure applies to self-employed workers.
If it can be reasonably anticipated from the beginning that the temporary posting duration will extend beyond 24 months, an employer may, in the interests of the posted worker, apply directly for a special agreement covering the whole duration of the posting.
According to current practice, a special agreement is only negotiated with the competent authority in the State of employment if the total posting period is no more than five or six years.