Sending an EU employee to Switzerland: secondment and A1 checklist
A practical checklist for sending an EU employee to Switzerland, including secondment, A1, notification, and salary rules.
Fenja Brockmann
A practical checklist for EU/EFTA employers sending an EU/EFTA employee to Switzerland temporarily, including notification, A1, posted-worker duties, documents, and Swiss host checks.
Short answer
Sending an EU/EFTA employee to Switzerland is often simpler than sending a non-EU/EFTA employee, but it is not paperwork-free. If an EU/EFTA employer sends an EU/EFTA employee to Switzerland for a short service, project, client visit, installation, repair, or group assignment, the employer usually needs to check the Swiss notification procedure, A1 social security certificate, posted-worker salary and working-condition rules, and any Swiss payroll or tax risks.
For many EU/EFTA service postings of up to 90 working days per calendar year, the online notification procedure may be enough. If the work exceeds 90 working days, or if the case does not fit the notification route, a Swiss permit may be needed.
💡 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.
Quick checklist
Before sending an EU/EFTA employee to Switzerland, check:
what the employee will do in Switzerland
whether the trip is only meetings or productive work
whether the employer is based in the EU/EFTA
whether the employee is an EU/EFTA national
how many Swiss working days the employee and employer will use this year
whether the online notification procedure applies
whether the notification must be filed at least 8 days before work starts
whether the sector requires notification from day one
whether an A1 certificate is needed
whether Swiss wage, working-time, expense, and accommodation rules apply
whether the Swiss host has checked the notification or permit before work starts
whether tax, payroll, or permanent establishment risk needs review
Permitree practice point: EU/EFTA does not mean “no compliance.” It usually means the route may be simpler, especially for short-term cases.
EU secondment route overview
Situation | Likely Swiss route | Employer note |
|---|---|---|
EU/EFTA employer sends EU/EFTA employee for up to 90 working days per calendar year | Online notification may apply | For posted workers, file usually at least 8 days before work starts. |
Work is in a day-one notification sector | Notification may be required from the first day | Examples include construction, cleaning, security, hospitality, and gardening. |
Assignment exceeds 90 working days per calendar year | Swiss permit usually needed | An L permit may apply for short-stay assignments; longer cases need separate review. |
Employee remains in home social security system | A1 certificate usually needed | A1 is social security proof, not permission to work. |
Swiss host controls daily work like its own employee | High-risk structure | Check staff leasing or local employment risk before travel. |
This table is for EU/EFTA employer and EU/EFTA employee cases. Non-EU/EFTA employees, UK employees, or employers outside the EU/EFTA can follow different rules.
When the online notification procedure may be enough
The Swiss notification procedure is often used for EU/EFTA cross-border services lasting up to 90 effective working days per calendar year.
It can apply to:
posted workers sent by an EU/EFTA employer
self-employed EU/EFTA service providers
short service assignments for Swiss clients
project work at a Swiss site
installation, repairs, maintenance, or technical services
group assignments to a Swiss branch or group company, where the route fits the facts
For posted workers and self-employed service providers, the notification must usually be filed online at least 8 days before work starts.
The 90 working days are counted for both:
the company posting workers, and
the posted worker
So if an EU company sends several workers to Switzerland during the year, the company should track its Swiss service days carefully. It is not enough to track only each employee separately.
Day-one notification sectors
Some sectors need notification from the first day of work. Do not rely on the general short-period rule for these sectors.
Day-one sectors 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: construction, cleaning, security, hospitality, and site-based technical work are more likely to be inspected. Keep documents ready.
When a Swiss permit is needed
A Swiss permit is usually needed when:
the assignment exceeds 90 working days per calendar year
the notification route is not available
the facts do not look like a genuine cross-border service posting
the employee will effectively work for a Swiss company
the arrangement looks like staff leasing from abroad
the work structure changes after arrival
For EU/EFTA nationals, the permit process is usually simpler than for non-EU/EFTA nationals, but the employer should still plan ahead. The permit type depends on the duration and structure. For example, an L permit may apply for a short-stay assignment or employment contract, while longer residence may require another route.
A1 certificate: what it does and does not do
The A1 certificate is a social security document. It confirms that the employee remains covered by the home-country social security system during a temporary posting.
For many EU/EFTA postings, an A1 is requested from the home country's social security authority before the employee travels. It may be needed during inspections or audits.
An A1 certificate can help show:
which country's social security system applies
that the employee may remain insured in the home country for the posting period
that Swiss social security contributions may not be due for that period, if the conditions are met
But an A1 does not show:
that the employee has Swiss work authorization
that the Swiss notification was filed correctly
that Swiss wage rules are met
that working time and rest rules are met
that tax and payroll issues are solved
Simple rule: notification or permit answers “can the person work in Switzerland?” A1 answers “where is the person socially insured?”
Posted-worker salary and working-condition rules
Even if the employee stays on EU payroll, Swiss posted-worker rules may apply.
The employer may need to respect Swiss rules on:
minimum wage or customary wage
working hours
rest breaks and rest days
holiday entitlement
occupational health and safety
accommodation standards
travel, meals, and lodging expenses
collective labour agreements in the sector
Travel, meals, and lodging connected to the posting may need to be paid separately. They should not simply be counted as gross salary if Swiss posting rules require them as separate expenses.
SECO provides official tools to check minimum wages, sector rules, and whether a permit or notification is needed.
Swiss host checks
The Swiss host or client should not assume the EU employer has handled everything.
Before work starts, the Swiss host should check:
identity document
notification confirmation or permit approval
Swiss work dates and location
activity description
whether the route covers the actual work
whether the arrangement is a real service posting, not staff leasing
whether documents are available for inspection
Staff leasing from abroad is especially sensitive. If the Swiss host directs the worker like its own employee, the structure should be reviewed.
EU employer document checklist
For an EU/EFTA secondment to Switzerland, employers should usually prepare:
passport or national ID copy
employment contract
assignment letter
Swiss work dates and location
activity or project description
service agreement or Swiss host invitation
notification confirmation or permit approval
A1 certificate or proof that it has been requested
salary and allowance details
travel, meal, and lodging expense policy
working-time records
accommodation information, if relevant
proof of accident and health coverage, where relevant
contact details for Swiss host and site manager
Permitree practice point: for short assignments, employers often prepare travel faster than documents. Flip the order: route first, documents second, travel third.
Timing checklist
A practical timeline is:
Confirm the activity and whether it is work.
Count Swiss working days for the employee and the EU employer.
Check whether the sector has day-one notification.
Check whether notification or a permit is needed.
Request the A1 certificate from the home country.
Prepare salary, expense, and assignment documents.
File the Swiss notification at least 8 days before work starts, if applicable.
Share proof with the Swiss host before the employee travels.
Keep records during the Swiss work.
Update the filing if dates, location, or work scope change.
If a permit is needed, do not use the 8-day notification timeline. Permit cases need more planning.
Payroll and tax notes
An EU employee can often remain on EU payroll during a temporary posting. But foreign payroll does not automatically remove Swiss tax, payroll, or reporting questions.
Employers should check:
Swiss withholding tax risk
whether a shadow payroll is needed
whether expenses are treated correctly
whether the employee becomes Swiss tax resident
whether the foreign employer creates permanent establishment risk
whether cost recharge to the Swiss host changes the analysis
This is not tax advice. It is a reminder that immigration, A1, payroll, and tax are separate checks.
Questions asked by employees
Do I need a Swiss work permit if I am an EU citizen?
Maybe not for short eligible postings. Many EU/EFTA service postings up to 90 working days can use the online notification procedure. If the assignment exceeds 90 working days or does not fit the route, a permit may be needed.
What is an A1 certificate?
An A1 certificate shows which country's social security system covers you during the posting. It is not a Swiss work permit.
Can I start work before the notification is filed?
No. For posted workers and self-employed service providers, the notification is usually filed at least 8 days before work starts. Some sectors require notification from day one.
Will I stay on my home payroll?
Often yes for a secondment. But Swiss wage, expense, social security, tax, and working-condition rules may still need to be checked.
What if the project becomes longer than planned?
If the Swiss work exceeds the notification route, the employer may need a Swiss permit or another compliant structure before work continues.
Questions employers should be ready to answer
Is this really an EU/EFTA posting?
Check employer location, employee nationality, employment relationship, Swiss host, and activity. A local Swiss hire or staff-leasing setup is different.
How many Swiss working days have already been used?
Track both the employee's days and the EU employer's service days in Switzerland during the calendar year.
Do we have the A1 certificate?
Request it before travel. If it is not issued yet, keep proof of the request and check whether the employee can travel or work before it arrives.
Have we checked Swiss wage and expense rules?
Yes should mean more than salary level. Check travel, meals, lodging, working time, rest, and any sector collective agreement.
Has the Swiss host checked the proof?
The Swiss host should verify that the employee is allowed to work before the work starts.
How Permitree helps
Permitree helps People, Legal, HR, founders, and global mobility teams send EU/EFTA employees to Switzerland with the right secondment, notification, A1, wage, and document checks. Permitree helps classify whether the case is a business visit, EU/EFTA notification, Swiss permit, posted-worker case, or higher-risk structure.
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
Agreement on the Free Movement of Persons, AFMP/FZA
Foreign Nationals and Integration Act, FNIA/AIG
Ordinance on Admission, Period of Stay and Employment, VZAE/ASEO
Posted Workers Act, EntsG
Posted Workers Ordinance, EntsV
EU social security coordination rules, including Regulation (EC) No 883/2004 and Regulation (EC) No 987/2009
SEM notification procedure guidance
SECO posting-worker guidance
Recruitment Act rules on staff leasing
