Seconding an employee to Switzerland: employer guide
A practical employer guide to seconding an employee to Switzerland, including permits, A1, payroll, and posted-worker duties.
Fenja Brockmann
A practical employer guide to sending an employee to Switzerland temporarily while the employment relationship remains abroad.
Short answer
Seconding an employee to Switzerland means a foreign employer sends an employee to work in Switzerland temporarily, usually for a client, project, Swiss branch, or group company. It is not automatically a business trip. A Swiss secondment can trigger immigration, notification, posted-worker, salary, expense, social security, payroll, tax, and workplace-compliance obligations.
The right route depends on where the employer is based, the employee's nationality and residence status, the type of work, the Swiss work location, the duration, the sector, and whether the work is for a Swiss client or group entity. Some EU/EFTA and UK service cases can use the online notification route for up to 90 working days per calendar year. Other cases need a Swiss work permit before work starts.
💡 Check the Swiss hire feasibility. Permitree gives employers the likely Swiss route, timeline, document checklist, costs, risks, and process overview before they move into the full hiring or mobility case.
What is a secondment to Switzerland?
A secondment, also called a posting, usually means:
the employee stays employed by the foreign employer
the employee remains on the foreign payroll, at least formally
the employee works physically in Switzerland for a limited time
the work is linked to a project, service contract, client site, Swiss branch, or group company
the foreign employer continues to have responsibility for the employee
Examples include:
a German software company sends engineers to install a system for a Swiss customer
a French consulting firm sends a consultant to a Swiss client site
a UK company sends an employee to Switzerland under a short service contract
a US headquarters sends a senior specialist to support a Swiss group company
an Indian company sends a niche technical specialist for a Swiss project
Permitree practice point: the word “secondment” does not decide the legal route. Swiss authorities look at the real facts: who employs the person, who controls the work, who benefits from the work, how long the work lasts, and where the employer is based.
The first question: notification or permit?
For employer planning, the first question is usually whether the assignment can use the notification procedure or needs a formal Swiss work permit.
Situation | Likely Swiss route | Employer note |
|---|---|---|
EU/EFTA employer posts worker to Switzerland for up to 90 working days per calendar year | Often online notification procedure | Notification must usually be filed at least 8 days before work starts. |
EU/EFTA employer posts a non-EU/EFTA employee | May use notification only if the employee has been integrated in the EU/EFTA labour market long enough | SEM generally refers to at least 12 months with a standard or permanent residence permit in that EU/EFTA state. |
UK service provider posts worker for up to 90 working days per calendar year | Often online notification under the Switzerland-UK Services Mobility Agreement | This is for service provision from the UK, not ordinary hiring by a Swiss employer. |
Assignment exceeds 90 working days per calendar year | Work permit normally required | There is no automatic right to approval after 90 days. |
Employer is outside EU/EFTA or UK service route | Work permit usually required from day one | Cases are stricter and often limited to qualified managers or specialists. |
Work is in certain sensitive sectors | Notification may be required from day one | Examples include construction, cleaning, security, hospitality, and gardening. |
This table is a starting point, not a final decision. Sector rules, nationality, activity, location, and contract structure can change the answer.
How the 90-day notification route works
The notification procedure is an online route for certain short-term work in Switzerland. It is often used for EU/EFTA postings and, under a specific agreement, certain UK service-provider cases.
Important points:
the 90 working days are counted per calendar year
the 90-day limit applies to the company posting workers and to the individual worker
the notification is usually filed online
posted workers and self-employed service providers normally need notification at least 8 days before work starts
if the work will exceed the notification-free period, the notification should cover the first day of work
for some sectors, notification is required from the first day
changes to dates, duration, or work location may need to be reported before the work changes
Sensitive sectors where notification may be required from day one include:
construction and secondary contract work
gardening and landscaping
hotel, restaurant, and catering
cleaning in companies and households
monitoring and security services
itinerant trade, with exceptions
sex industry
Permitree practice point: many employers remember “90 days” but forget the 8-day filing rule and day-one sectors. Those are common compliance mistakes.
When a work permit is usually needed
A Swiss work permit is usually needed when:
the assignment goes beyond 90 working days per calendar year
the notification procedure does not apply
the employer is based outside the EU/EFTA and outside a covered UK service route
the employee is not eligible for notification
the activity is not covered by the short-term service rules
the structure looks like staff leasing from abroad
the person will effectively work for or be hired by the Swiss company
For non-EU/EFTA employer postings, Swiss approval is usually stricter. Authorities may look for qualified managers, specialists, or people with specialist professional knowledge or skills. Examples can include senior management, founders or key builders, niche technical experts, AI or robotics engineers, scientists, medical or biotech specialists, aviation experts, or other hard-to-find specialists. These examples are not automatic approval categories. The employer still needs to show why the assignment is needed and why the person qualifies.
Legal basis usually comes from the Foreign Nationals and Integration Act, the admission ordinance, and the relevant SEM practice.
Who is responsible: foreign employer or Swiss host?
Both sides should care. The foreign employer usually files or supports the notification or permit route, but the Swiss host should not ignore compliance.
The foreign employer should usually check:
whether the notification route or work permit route applies
whether the employee is eligible
whether the assignment stays within the allowed days
whether Swiss salary and working-condition rules are met
whether travel, meals, and accommodation are handled correctly
whether social security coverage, such as A1 or equivalent certificate, is in place where applicable
whether accident and health insurance coverage is adequate
whether the assignment letter reflects Swiss requirements
The Swiss host should usually check:
whether the person is allowed to work before they start
whether the notification or permit covers the correct dates, location, and activity
whether the relationship is a real service or group assignment, not prohibited staff leasing
whether local site or industry rules apply
whether records can be shown if labour inspectors ask
Permitree practice point: the Swiss host should ask for proof before the person starts work. “The foreign employer said it is fine” is not enough as a control step.
Posted-worker salary and working conditions
Posting workers to Switzerland is not only an immigration question. Swiss posted-worker rules protect local salary and working standards.
The foreign employer may need to respect Swiss rules on:
minimum wage or customary wage
working time
rest time and breaks
holiday entitlement
occupational health and safety
accommodation standards
travel, board, and lodging expenses
sector-specific collective labour agreements
Travel, meals, and lodging connected to the posting may need to be reimbursed separately. These amounts should not simply be treated as salary or deducted from gross salary if Swiss posting rules require them separately.
SECO provides official tools for checking minimum wages, customary wages, and whether a permit or notification is needed.
A1, social security, payroll, and tax
A Swiss secondment can also create social security, payroll, and tax questions.
For social security, the employee may be able to stay in the home-country system during a temporary posting if the applicable agreement allows it. In EU/EFTA and many agreement cases, this is often shown with an A1 certificate or equivalent certificate of coverage. For other countries, the answer depends on the social security agreement, if any.
For payroll and tax, foreign payroll does not automatically mean “no Swiss obligations.” Employers should check:
whether Swiss withholding tax applies
whether payroll reporting is needed
whether a Swiss permanent establishment risk exists
whether expenses are treated correctly
whether the employee becomes Swiss tax resident
whether the Swiss host has cost recharge or shadow payroll obligations
Permitree practice point: immigration approval, A1/social security, payroll, and tax are connected in practice but they are not the same approval. A valid notification does not automatically solve tax, payroll, social security, or expense compliance.
Documents employers should prepare
Common documents include:
assignment letter
foreign employment contract
service agreement or project description
Swiss host invitation or confirmation
passport copy
current residence or work permit, if the employee lives in an EU/EFTA state but is non-EU/EFTA
CV and diploma for permit cases
job description and project description
salary details and allowances
travel, meal, and accommodation expense policy
A1 certificate or equivalent social security certificate, where applicable
proof of accident and health insurance coverage
Swiss work location and dates
notification confirmation or permit approval
For a work permit case, the authority may ask for more evidence about qualifications, economic need, salary, assignment purpose, and why the work must be performed in Switzerland.
What can go wrong
Common secondment mistakes include:
treating Swiss work as a business trip when productive work is being performed
counting 90 days only for the employee and forgetting the company limit
filing the notification too late
missing day-one notification sectors
using the notification route for a person who is not eligible
assuming UK nationals always follow EU/EFTA rules after Brexit
assuming a non-EU/EFTA employee with an EU residence card can always work in Switzerland
sending a person from a non-EU/EFTA employer without a permit
not checking Swiss wage and working-condition rules
deducting travel, meal, or lodging costs incorrectly
missing A1 or social security documentation
creating a structure that looks like staff leasing from abroad
Staff leasing is especially sensitive. SEM states that a foreign company that leases staff to work in Switzerland is not authorised to carry out that activity in Switzerland. If the Swiss company directs the employee like its own staff, the structure should be checked carefully.
Questions asked by employees
Do I need a Swiss work permit if I am only coming for a short project?
Maybe. Some short postings can use the notification procedure, but others need a permit. The answer depends on your employer's location, your nationality and residence status, the work, the sector, and the duration.
Can I start work as soon as I arrive in Switzerland?
Not automatically. The correct notification or permit must be in place before work starts. In many notification cases, the filing must be made at least 8 days before the first workday.
Does a business trip count as a secondment?
Sometimes. Meetings and internal discussions may be different from productive work for a client or Swiss site. If you will deliver services, install, repair, consult, train, manage a project, or work at a Swiss site, the route should be checked.
Will I stay on my home payroll?
Often yes in a secondment, but foreign payroll does not remove Swiss obligations. Swiss salary, expense, tax, social security, or reporting rules may still apply.
Do I need an A1 certificate?
If the applicable social security rules allow you to remain insured in your home country, an A1 or equivalent certificate may be needed. The exact document depends on the countries involved.
Questions employers should be ready to answer
Is this a secondment, a business trip, local hire, or staff leasing?
This is the first classification question. The immigration and compliance route changes depending on the structure.
Can we use the 90-day notification route?
Only if the employer, employee, activity, duration, and sector fit the notification rules. For EU/EFTA postings, some non-EU/EFTA employees can use it only if they have been integrated in the EU/EFTA labour market long enough.
Who files the notification?
For posted workers, the employer posting the worker usually submits the notification. Self-employed service providers submit it themselves.
What if the project becomes longer than expected?
If the assignment goes beyond the notification route, a permit may be needed. Changes should be checked before the work continues.
Does the Swiss host have liability?
Yes, the Swiss host should check that the worker is allowed to work and that the structure is compliant. This is especially important in construction, regulated sectors, and project-site work.
How Permitree helps
Permitree helps People, Legal, HR, founders, and global mobility teams classify Swiss secondments before the employee travels. Permitree helps check whether the case is a business trip, notification case, work permit case, UK service case, EU/EFTA posting, non-EU/EFTA specialist assignment, or another route.
Permitree Check is the entry point. It gives employers the likely route, timeline, document checklist, cost inputs, risk flags, and process overview. From there, Permitree supports the broader case across work permits, assignments, posted workers, A1 certificates, payroll, tax withholding, family relocation, spouse work rights, and employer compliance.
💡 Check the Swiss hire feasibility. Permitree gives employers the likely Swiss route, timeline, document checklist, costs, risks, and process overview before they move into the full hiring or mobility case.
FAQ
Legal references
Foreign Nationals and Integration Act, FNIA/AIG
Ordinance on Admission, Period of Stay and Employment, VZAE/ASEO
Agreement on the Free Movement of Persons, AFMP/FZA
Posted Workers Act, EntsG
Posted Workers Ordinance, EntsV
Recruitment Act rules on staff leasing
Switzerland-UK Services Mobility Agreement
SEM Free Movement directives and notification procedure guidance
SECO guidance on posting workers to Switzerland
