The Swiss government has stated that foreign employers will be required to declare the income of foreign workers who do not need a work permit.
Under certain conditions, EU/EFTA citizens working in Switzerland do not need a work permit, but can instead benefit from Switzerland’s online registration procedure.
Companies posting employees to Switzerland may use the registration procedure where the employee will spend no more than 90 working days in Switzerland in the calendar year. No registration is required for work lasting no more than 8 days in a calendar year except for certain industries. Non-EU/EFTA citizens posted to Switzerland by EU/EFTA companies can also take advantage of the online registration procedure if they are directly employed by the sending company and have held a valid EU work permit for at least 12 months. Temporary workers hired from an agency are not eligible for online registration.
What is New
The Swiss parliament has decided that foreign employers posting employees to Switzerland, who are eligible for online registration procedure, will now have to disclose the gross salary payment for each employee (i.e. the gross hourly rate).
Individuals taking up a position for a maximum period of 3 months with a Swiss employer will be exempt from this obligation.
International companies and any employers posting employees need to understand and monitor this new process to ensure that the administrative arrangements for the notification procedures are set up on time.
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