Posting workers to Switzerland means a foreign employer temporarily sending its own employees to perform a service on Swiss soil, without changing their employment contract. The operation is governed by the Posted Workers Act (LDét): notification at least eight days before work starts — and from day one in sensitive sectors — Swiss pay and working conditions, a ceiling of 90 working days per calendar year, and continued home-country social security through the A1 certificate.
This guide covers who must notify, the wage rules that are actually inspected, social security, permits beyond 90 days, Swiss VAT for foreign providers and the penalties that apply. RISTER®, a corporate service provider in Geneva, handles these obligations on behalf of foreign employers posting staff to Switzerland.
Contents
- What counts as posting of workers?
- The Posted Workers Act: the mandatory rules
- Notification: the eight-day deadline
- The 90-day rule and work permits
- Wages and working conditions: CBAs and inspections
- Social security: A1 and equivalent certificates
- Swiss VAT for foreign service providers
- Why staff leasing from abroad is prohibited
- Penalties and inspections
- FAQ
What counts as posting of workers?
A posting arises when a company established abroad sends its own employees to Switzerland, for a limited period, to carry out a service under a contract with a Swiss client — or to work within a subsidiary or another group company. The employment relationship remains with the foreign employer throughout: the worker is not hired locally and does not join the Swiss labour market.
Three features define it:
- The original employment contract continues: the employee stays on the payroll of the company that posts them.
- Home-country social security is maintained, subject to the applicable agreement — the A1 certificate for EU/EFTA countries.
- The assignment is temporary and time-limited: projects, installation and maintenance work, knowledge transfer, specialised interventions.
Business practice often calls the same operation a secondment to Switzerland; Swiss law and the federal authorities speak of the posting of workers. This guide uses the official vocabulary.
Who exactly is covered? Three situations fall under the notification duty: an EU/EFTA employer posting employees to provide a service; a self-employed service provider established in the EU/EFTA carrying out an assignment personally; and short-term employment of up to three months with a Swiss employer. The regime differs, however, for employers established outside the EU/EFTA — see the section on permits below.
The Posted Workers Act: the mandatory rules
Postings are governed by the Federal Act on Posted Workers (LDét, SR 823.20) and its implementing ordinance. The Act requires the foreign employer to guarantee posted workers the minimum working and pay conditions prescribed in Switzerland, in the following areas:
- minimum pay (cantonal law, extended collective bargaining agreements, standard employment contracts);
- working and rest hours;
- minimum holiday entitlement;
- health and safety at work;
- equal treatment between women and men;
- decent accommodation where the employer houses its workers.
These rules apply from the first day of the assignment, whatever its length. They form the core of the accompanying measures to the free movement of persons between Switzerland and the EU/EFTA.
Notification: the eight-day deadline
Before posting an employee to Switzerland, the company must file a notification with the competent cantonal authorities — online, through the Confederation’s portal, since the procedure was modernised on 17 March 2025.
- When? At least eight days before work starts. Only in narrowly defined emergencies — unforeseeable damage, repairs, accidents or disasters requiring immediate action — may work begin on the day of notification.
- What information? Worker identity and nationality, the exact nature of the service, the place of performance, the planned duration and the gross wages paid during the assignment.
Assignments totalling eight working days or less per calendar year are exempt from notification — but not in the sensitive sectors, where notification is mandatory from day one:
| Situation | Obligation |
|---|---|
| Up to 8 working days per calendar year (ordinary sectors) | No notification |
| More than 8 working days per calendar year | Online notification, at least 8 days before work starts |
| Construction, civil engineering and finishing trades, hospitality and catering, cleaning, surveillance and security, itinerant trade, landscaping | Notification from day one |
| More than 90 working days per calendar year | Work authorisation — the notification procedure no longer applies |
Notification duties by duration and sector. Source: SEM / SECO.
We set out each step of the filing — portal, documents, common mistakes — in our guide to the notification procedure for short-term work in Switzerland.
Important
Notification is not a secondary formality. A late, incomplete or missing notification exposes the foreign employer to an administrative fine even where every other obligation has been met — and the confirmation is the first document an inspector asks to see on site.
The 90-day rule and work permits
Cross-border service provision is liberalised up to 90 actual working days per calendar year. The ceiling applies both to the posting company and to each posted worker — rotating several teams on one project does not reset the company’s counter.
- Up to 90 days (EU/EFTA nationals): the notification procedure is sufficient, no permit is required.
- Beyond 90 days: a work authorisation becomes necessary — typically a short-term L permit or, for longer assignments, a B permit. There is no entitlement to provide the service beyond that point under the Agreement on the Free Movement of Persons: the decision rests with the cantonal authority and may be subject to quotas.
- Third-country nationals: where they are posted directly from outside the EU/EFTA, an authorisation is required in principle from the first day, with longer procedures and annual quotas. Where they are employed by an EU/EFTA company and have been integrated into its regular labour market for at least 12 months, the notification procedure may remain available.
Wages and working conditions: CBAs and inspections
Foreign companies must guarantee that posted workers enjoy the same pay and working conditions as Swiss employees performing comparable work. In practice this means identifying the extended collective bargaining agreement (CBA) applicable to the sector and the place of work, and applying whichever rule is more favourable to the worker — cantonal minimum wage or CBA minimum.
Two tools are used, and confusing them is a classic error: the minimum wage calculator checks the binding minimums of extended CBAs and cantonal law, while the national salary calculator only gives a non-binding statistical range for customary salaries.
Beyond the hourly rate, three points are systematically reviewed during inspections:
- Assignment costs: travel, board and lodging must be reimbursed in addition to the salary, never deducted from gross pay.
- Working time and rest: maximum hours, rest periods and paid public holidays under Swiss rules.
- Documentation: payslips, time sheets and the employment contract must be available throughout the assignment — joint committees and cantonal inspectors carry out checks on site and on file.
RISTER® advice
The most inspected field of a notification is neither the date nor the headcount: it is the declared wage. Check the applicable CBA minimum and the customary salary for the sector and canton before you file — a wage declared below an extended CBA minimum almost always triggers a request for supporting documents from the joint committee.
Social security: A1 and equivalent certificates
A major advantage of posting is that the employee can remain affiliated to the social security scheme of their home country, avoiding double contributions.
- EU/EFTA countries: the A1 certificate must be obtained before departure from the competent institution in the home country. It confirms continued affiliation for the duration of the posting — as a rule up to 24 months under Regulation (EC) No 883/2004, extendable only by agreement between the competent authorities.
- Third countries: the applicable bilateral social security agreement determines both the certificate of coverage to be used and the maximum duration, which varies from one treaty to another. Absent an agreement, affiliation to the Swiss system may be required.
The certificate must be available for inspection at any point during the assignment. Where the worker ends up residing in Switzerland, an exemption from compulsory Swiss health insurance can also be requested where the conditions are met.
Swiss VAT for foreign service providers
A foreign company posting workers or supplying services in Switzerland may become liable for Swiss VAT.
- Threshold: taxable supplies in Switzerland combined with CHF 100,000 of worldwide determining turnover trigger mandatory registration with the Federal Tax Administration (FTA).
- Rates: the standard rate is 8.1 %; reduced rates of 2.6 % and 3.8 % (accommodation) apply to specific supplies.
- Fiscal representation: a company liable for Swiss VAT without a seat, domicile or permanent establishment in Switzerland must appoint a fiscal representative domiciled in Switzerland.
Why staff leasing from abroad is prohibited
This is the boundary that determines whether an operation is lawful at all. Hiring out workers from abroad into Switzerland is prohibited (art. 12 para. 2 of the Recruitment Act, LSE). Only a genuine posting — carried out within a service contract between the foreign employer and its Swiss client — is permitted.
The distinction is practical, not cosmetic. In a lawful posting, the foreign employer keeps the power of instruction, bears the responsibility for the result and organises the work of its own team. Where the Swiss client directs the workers day to day, integrates them into its own teams and supervises them like its own staff, the arrangement is likely to be requalified as unlawful staff leasing — regardless of what the contract is called. The consequences fall on both parties, which is why the qualification should be settled before the first notification is filed.
Penalties and inspections
Breaches of the posting rules are sanctioned independently of the quality of the work performed:
- administrative fine of up to CHF 5,000 for a missing, late or inaccurate notification;
- fine of up to CHF 30,000 for breaching the minimum pay and working conditions (art. 9 LDét);
- ban on providing services in Switzerland of one to five years for a serious breach or a repeat offence, with entry on SECO’s public list — which names the companies subject to such a ban and can be consulted by any Swiss client;
- back-pay claims, inspection fees, contractual penalties and CBA contributions, plus a deposit where the applicable agreement requires one before work starts.
Inspections are carried out by joint committees in sectors covered by an extended CBA, and by the cantonal tripartite committees elsewhere. They may take place on site, during the assignment, or on file afterwards.
FAQ: posting workers to Switzerland
Who has to notify a posting to Switzerland?
The foreign employer posting employees to provide a service in Switzerland, the self-employed service provider established in the EU/EFTA carrying out an assignment personally, and the Swiss employer hiring a foreign worker for up to three months. Notification is due once assignments exceed eight working days per calendar year — or from the first day in construction, hospitality and catering, cleaning, security and itinerant trade.
What is the 8-day rule in Switzerland?
Two rules share the figure. Where a notification is required, it must be filed at least eight days before work starts. Separately, assignments totalling eight working days or less per calendar year are exempt from notification altogether — except in the sensitive sectors, where notification is due from day one whatever the duration.
How many days can a company post workers to Switzerland?
Up to 90 actual working days per calendar year under the notification procedure, counted both per company and per worker. Beyond that ceiling a work authorisation must be requested from the cantonal authority, with no automatic entitlement to obtain it. Note that only actual working days are counted — travel days to and from Switzerland are not notified as working days.
What wages must be paid to posted workers?
Posted workers must receive at least the minimum pay applicable at the place of the assignment, set by cantonal law or by the extended collective bargaining agreement covering the sector — whichever is more favourable to the worker. Travel, board and lodging costs linked to the posting must be reimbursed on top of the salary, never deducted from gross pay.
Do posted workers need a Swiss work permit?
Not for assignments of up to 90 working days per calendar year where the workers are EU/EFTA nationals: the notification procedure suffices. Beyond 90 days, a work authorisation (L or B permit) must be requested from the cantonal authority. Third-country nationals posted directly from outside the EU/EFTA generally need an authorisation from the first day, unless they are employed by an EU/EFTA company and have been integrated into its regular labour market for at least 12 months.
Can a foreign company lease staff to a Swiss company?
No. Staff leasing from abroad into Switzerland is prohibited under art. 12 para. 2 of the Recruitment Act (LSE). Only posting within a service contract between the foreign employer and its Swiss client is lawful. Where the Swiss client directs and supervises the workers as if they were its own staff, the arrangement risks being requalified as unlawful staff leasing, with consequences for both companies.
What penalties apply for non-compliance?
A missing or late notification is fined up to CHF 5,000; breaching minimum pay and working conditions, up to CHF 30,000 (art. 9 LDét). Serious or repeated breaches lead to a ban on providing services in Switzerland of one to five years, with entry on SECO’s public list. Back-pay claims, inspection fees and collective agreement penalties may be added.
Sources
Conclusion
Posting workers to Switzerland is entirely workable — but it engages immigration law, employment law, social security, taxation and VAT at the same time, and each of them is inspected. The employers who run into difficulty are rarely those who did the work badly; they are those who filed late, mixed allowances into gross pay or assumed one notification covered several companies. RISTER handles the whole chain — notification, wages, A1, permits, VAT and payroll — from Geneva, with a certified expert directly involved in each file. Contact our experts before your first notification.
