Posted workers
Employees who are sent by their employer to work in another country for a limited period of time remain subject to the social security legislation of the sending country for the entire duration of their posting if certain conditions are fulfilled.
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: Social Security for Posted Workers between Switzerland and EU (PDF, 374 kB, 13.12.2023)
An employer wishing to post an employee, or a self-employed worker who wishes to avail of posting arrangements, for a maximum period of 24 months must submit a request through a web application regarding applicable legislation (ALPS) made available by the competent Swiss AVS/AHV compensation fund. If posting requirements are met, the AVS/AHV compensation fund will issue an attestation A1.
Extension of the term of 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 (ALPS) 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.
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.
Postings from Switzerland to an EFTA Member State
Detailed information can be found in the brochure Social Security for Posted Workers between Switzerland and EFTA: Social Security for Posted Workers between Switzerland and EFTA (PDF, 225 kB, 13.12.2023)
The rules and procedures concerning postings to an EU State apply mutatis mutandis.
Postings from Switzerland to Contracting States outside EU/EFTA
Detailed information can be found in the brochure Social Security for Posted Workers between Switzerland and Contracting States (outside EU/EFTA): Social Security for Posted Workers - Contracting States (outside EU/EFTA) (PDF, 171 kB, 13.12.2023)
An employer wishing to post an employee abroad must submit a request through a web application regarding applicable legislation (ALPS) made available by the competent Swiss AVS/AHV compensation fund.
Should the envisaged duration not be sufficient to fulfil the task, the employer and employee can request an extension through a web application regarding applicable legislation (ALPS) made available by the competent Swiss AVS/AHV compensation fund.
The competent Swiss authorities will only submit extension requests to the competent authorities in the contracting State if the required posting duration is less than a total of 5 to 6 years.
Work on behalf of Swiss employer in a Non-contracting State (a state with whom Switzerland has not concluded a social security agreement)
Detailed information can be found in the brochure Social Security for Posted Workers between Switzerland and Non-contracting States as well as the following bulletins: 10.01 Employees living abroad and their family members (in German, French and Italian); 10.02 The voluntary old-age, survivors and disability insurance scheme and 10.03 Citizens of States with which Switzerland has not concluded a Social Security Agreement.
Social security for Posted Workers - Non-contracting States (PDF, 148 kB, 21.12.2023)
10.01 Employees living abroad and their family members (in German)
10.02 The voluntary old-age, survivors' and disability insurance scheme