Due to the fact that EU citizens have freedom of movement in Switzerland, an increasing number of employers are choosing to post workers to this country. However, secondment to Switzerland requires taking care of several formalities. These include, among others, the obligation to notify the posting to the competent authorities.
1. Who does the notification obligation apply to?
Notification is required in the event that the arrival is related to the provision of work or services in Switzerland. Therefore, the notification obligation concerns the following categories of persons:
- citizens of EU/EFTA Member States who take up employment in Switzerland;
- employees posted to work in Switzerland by employers having the head office in an EU/EFTA Member State – the obligation in question doesn’t depend on the nationality of the posted employee, but Swiss provisions require third-country nationals to have worked in an EU/EFTA Member State for at least 12 months prior to secondment to Switzerland;
- independent service providers from an EU/EFTA Member State with the head office in an EU/EFTA Member State.independent service providers from an EU/EFTA Member State with the head office in an EU/EFTA Member State.
It should be emphasised that notification is required whenever working time exceeds 8 days in a calendar year. Therefore, it isn’t necessary if the duration of work doesn’t exceed the period indicated. However, there is an exception to this rule. This concerns:
- contruction works,
- cleaning and security,
- hotel work,
- erotic industry workers,
- itinerant workers.
2. Time limit for notification
The posting of employees to Switzerland shall be notified no later than 8 days before the start of work. However, there is an exception to this rule. In urgent cases, work may start before the 8-day deadline, but no later than the day of notification.
An event may be considerend an emergency case justifying a waiver of the 8-day time limit if the following conditions are fulfilled together:
- works to be carried out relate to the unexpected occurrence of the damage and are intented to prevent further damage,
- works have to be done immediately, no later than three calendar days after the damage occurs.
The notification form should indicate what the emergency constists of.
3. Duration of the notification
Notification may be made for a maximum period of 90 working days per calendar year. The limit in question applies to the whole of Switzerland. Therefore, it isn’t calculated separately for individual cantons. Moreover, the 90-day person is calculated separately for the employer posting workers to Switzerland (regardless of its legal form) and for the individual employees. In practice, this means the 90-day time limit begins for the employer on the day indicated as the date of start of works in the first notification of posting to Switzerland made by that entity, and for the employee – according to the declaration – on the day he/she started working in Switzerland.
4. Notification portal
Notification should be made via the website. The website is available in several language versions:
- English,
- German,
- French,
- Italian.
5. Creation of an account
The condition for submitting a notification is that the declarant has an account. For this purpose, it’s necessary to click on the ″Registration″ tab and select the type of notification, and then, enter the appropriate data, i.e.:
- company name,
- head office address,
- industry in which the company operates,
- details of the representative,
- telephone number,
- e-mail address.
The user name and password for the account shall also be provided.
After completing the form, it’s necessary to accept it. An e-mail containing an activation code and a link will be sent to the address previously provided. After clicking on the link, as well as entering the username and code (the code should be entered automatically), the account will be activated and it will be possible to make the notification.
6. Notification
After logging in to the profile, you will be redirected to the notification form. The following data must be provided in the form:
- details of the contact person in Switzerland and his/her address, telephone number, e-mail address;
- starting and closing dates for the posting (it’s possible to add a maximum of 24 stays within one notification);
- indication of the place of work: name, exact address, purpose of service (separate notifications shall be made for different workplaces);
- data concerning the posted workers – the employees’ data are automatically saved in the system and can be used for further notifications.
Then, the declarant must confirm compliance with provisions of Swiss law. It’s also necessary to answer the question whether the declarant has a Swiss VAT number.
At the end of the form, there is a “Comment” section. It’s possible to make various comments in it, e.g. indicating an emergency that justifies submitting the notification before the 8-day deadline.
Once the notifcation form has been accepted and sent, a declaration confirmation will be displayed. It contains all the information concerning the notification which has been submitted, including the declaration number. The confirmation shall be printed and keeped.
7. How to make changes to the notification?
A successfully submitted notification can’t be modified. However, in the event of:
- a postponement of the work date,
- a change to working time (extension or reduction),
- a break in work,
- cancellation of the notification
changes may be notified by e-mail to the competent cantonal authorities.
In the case of other changes, it’s necessary to submit a new notification via the web portal.
8. Legal notice
The study is a work within the meaning of the Act of 4 February 1994 on Copyright and Related Rights (OJ 2006, No. 90, item 631, consolidated text, as amended). Publishing or reproducing this study or its part, quoting opinions, as well as disseminating in any other way the information contained therein without the written consent of Crede sp. z o.o. is prohibited.
