{"id":235665,"date":"2026-08-23T09:00:12","date_gmt":"2026-08-23T07:00:12","guid":{"rendered":"https:\/\/www.rister.ch\/?p=235665"},"modified":"2026-08-19T16:25:13","modified_gmt":"2026-08-19T14:25:13","slug":"posting-of-workers-to-switzerland","status":"publish","type":"post","link":"https:\/\/www.rister.ch\/en\/post\/posting-of-workers-to-switzerland\/","title":{"rendered":"Posting of workers to Switzerland: the obligations of a foreign employer"},"content":{"rendered":"<div class=\"intro-box\">\n<p><strong>Posting workers to Switzerland<\/strong> 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 (LD\u00e9t): <strong>notification at least eight days before work starts<\/strong> \u2014 and from day one in sensitive sectors \u2014 <strong>Swiss pay and working conditions<\/strong>, a ceiling of <strong>90 working days per calendar year<\/strong>, and continued home-country social security through the <strong>A1 certificate<\/strong>.<\/p>\n<p>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\u00ae, a corporate service provider in Geneva, handles these obligations on behalf of foreign employers posting staff to Switzerland.<\/p>\n<\/div>\n<div class=\"table-of-contents\">\n<h3>Contents<\/h3>\n<ol>\n<li><a href=\"#definition\">What counts as posting of workers?<\/a><\/li>\n<li><a href=\"#ldet\">The Posted Workers Act: the mandatory rules<\/a><\/li>\n<li><a href=\"#notification\">Notification: the eight-day deadline<\/a><\/li>\n<li><a href=\"#90-days\">The 90-day rule and work permits<\/a><\/li>\n<li><a href=\"#wages\">Wages and working conditions: CBAs and inspections<\/a><\/li>\n<li><a href=\"#social-security\">Social security: A1 and equivalent certificates<\/a><\/li>\n<li><a href=\"#vat\">Swiss VAT for foreign service providers<\/a><\/li>\n<li><a href=\"#staff-leasing\">Why staff leasing from abroad is prohibited<\/a><\/li>\n<li><a href=\"#penalties\">Penalties and inspections<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<\/ol>\n<\/div>\n<h2 id=\"definition\">What counts as posting of workers?<\/h2>\n<p>A posting arises when a <strong>company established abroad<\/strong> sends its own employees to Switzerland, for a limited period, to carry out a service under a contract with a Swiss client \u2014 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.<\/p>\n<p>Three features define it:<\/p>\n<ul>\n<li><strong>The original employment contract continues<\/strong>: the employee stays on the payroll of the company that posts them.<\/li>\n<li><strong>Home-country social security is maintained<\/strong>, subject to the applicable agreement \u2014 the A1 certificate for EU\/EFTA countries.<\/li>\n<li><strong>The assignment is temporary and time-limited<\/strong>: projects, installation and maintenance work, knowledge transfer, specialised interventions.<\/li>\n<\/ul>\n<p>Business practice often calls the same operation a <a href=\"https:\/\/www.rister.ch\/en\/post\/secondment-procedure-in-switzerland\/\">secondment to Switzerland<\/a>; Swiss law and the federal authorities speak of the posting of workers. This guide uses the official vocabulary.<\/p>\n<p>Who exactly is covered? Three situations fall under the notification duty: an <strong>EU\/EFTA employer posting employees<\/strong> to provide a service; a <strong>self-employed service provider<\/strong> established in the EU\/EFTA carrying out an assignment personally; and <strong>short-term employment<\/strong> of up to three months with a Swiss employer. The regime differs, however, for employers established outside the EU\/EFTA \u2014 see the section on permits below.<\/p>\n<h2 id=\"ldet\">The Posted Workers Act: the mandatory rules<\/h2>\n<p>Postings are governed by the <strong>Federal Act on Posted Workers<\/strong> (LD\u00e9t, 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:<\/p>\n<ul>\n<li><strong>minimum pay<\/strong> (cantonal law, extended collective bargaining agreements, standard employment contracts);<\/li>\n<li><strong>working and rest hours<\/strong>;<\/li>\n<li><strong>minimum holiday entitlement<\/strong>;<\/li>\n<li><strong>health and safety at work<\/strong>;<\/li>\n<li><strong>equal treatment between women and men<\/strong>;<\/li>\n<li><strong>decent accommodation<\/strong> where the employer houses its workers.<\/li>\n<\/ul>\n<p>These rules apply <strong>from the first day of the assignment<\/strong>, whatever its length. They form the core of the accompanying measures to the free movement of persons between Switzerland and the EU\/EFTA.<\/p>\n<h2 id=\"notification\">Notification: the eight-day deadline<\/h2>\n<p>Before posting an employee to Switzerland, the company must file a <strong>notification<\/strong> with the competent cantonal authorities \u2014 online, through the Confederation\u2019s portal, since the procedure was modernised on 17 March 2025.<\/p>\n<ul>\n<li><strong>When?<\/strong> At <strong>least eight days before work starts<\/strong>. Only in narrowly defined emergencies \u2014 unforeseeable damage, repairs, accidents or disasters requiring immediate action \u2014 may work begin on the day of notification.<\/li>\n<li><strong>What information?<\/strong> 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.<\/li>\n<\/ul>\n<p>Assignments totalling <strong>eight working days or less per calendar year<\/strong> are exempt from notification \u2014 but not in the sensitive sectors, where notification is mandatory from day one:<\/p>\n<div class=\"rister-table-wrap\">\n<table class=\"rister-table\">\n<thead>\n<tr>\n<th>Situation<\/th>\n<th>Obligation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to 8 working days per calendar year (ordinary sectors)<\/td>\n<td>No notification<\/td>\n<\/tr>\n<tr>\n<td>More than 8 working days per calendar year<\/td>\n<td>Online notification, at least 8 days before work starts<\/td>\n<\/tr>\n<tr>\n<td>Construction, civil engineering and finishing trades, hospitality and catering, cleaning, surveillance and security, itinerant trade, landscaping<\/td>\n<td>Notification from day one<\/td>\n<\/tr>\n<tr>\n<td>More than 90 working days per calendar year<\/td>\n<td>Work authorisation \u2014 the notification procedure no longer applies<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"rister-caption\">Notification duties by duration and sector. Source: SEM \/ SECO.<\/p>\n<\/div>\n<p>We set out each step of the filing \u2014 portal, documents, common mistakes \u2014 in our guide to the <a href=\"https:\/\/www.rister.ch\/en\/post\/notification-procedure-switzerland\/\">notification procedure for short-term work in Switzerland<\/a>.<\/p>\n<div class=\"important-box\">\n<h4>Important<\/h4>\n<p>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 \u2014 and the confirmation is the first document an inspector asks to see on site.<\/p>\n<\/div>\n<h2 id=\"90-days\">The 90-day rule and work permits<\/h2>\n<p>Cross-border service provision is liberalised up to <strong>90 actual working days per calendar year<\/strong>. The ceiling applies both to the <strong>posting company<\/strong> and to <strong>each posted worker<\/strong> \u2014 rotating several teams on one project does not reset the company\u2019s counter.<\/p>\n<ul>\n<li><strong>Up to 90 days (EU\/EFTA nationals)<\/strong>: the notification procedure is sufficient, no permit is required.<\/li>\n<li><strong>Beyond 90 days<\/strong>: a <strong>work authorisation<\/strong> becomes necessary \u2014 typically a short-term L permit or, for longer assignments, a B permit. There is <strong>no entitlement<\/strong> 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.<\/li>\n<li><strong>Third-country nationals<\/strong>: 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 <strong>employed by an EU\/EFTA company<\/strong> and have been integrated into its regular labour market for <strong>at least 12 months<\/strong>, the notification procedure may remain available.<\/li>\n<\/ul>\n<h2 id=\"wages\">Wages and working conditions: CBAs and inspections<\/h2>\n<p>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 <strong>extended collective bargaining agreement<\/strong> (CBA) applicable to the sector and the place of work, and applying whichever rule is more favourable to the worker \u2014 cantonal minimum wage or CBA minimum.<\/p>\n<p>Two tools are used, and confusing them is a classic error: the <strong>minimum wage calculator<\/strong> checks the binding minimums of extended CBAs and cantonal law, while the <strong>national salary calculator<\/strong> only gives a non-binding statistical range for customary salaries.<\/p>\n<p>Beyond the hourly rate, three points are systematically reviewed during inspections:<\/p>\n<ul>\n<li><strong>Assignment costs<\/strong>: travel, board and lodging must be reimbursed <strong>in addition to<\/strong> the salary, never deducted from gross pay.<\/li>\n<li><strong>Working time and rest<\/strong>: maximum hours, rest periods and paid public holidays under Swiss rules.<\/li>\n<li><strong>Documentation<\/strong>: payslips, time sheets and the employment contract must be available throughout the assignment \u2014 joint committees and cantonal inspectors carry out checks on site and on file.<\/li>\n<\/ul>\n<div class=\"conseil-rister\">\n<h4>RISTER\u00ae advice<\/h4>\n<p>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 \u2014 a wage declared below an extended CBA minimum almost always triggers a request for supporting documents from the joint committee.<\/p>\n<\/div>\n<h2 id=\"social-security\">Social security: A1 and equivalent certificates<\/h2>\n<p>A major advantage of posting is that the employee can remain affiliated to the <strong>social security scheme of their home country<\/strong>, avoiding double contributions.<\/p>\n<ul>\n<li><strong>EU\/EFTA countries<\/strong>: the <strong>A1 certificate<\/strong> must be obtained before departure from the competent institution in the home country. It confirms continued affiliation for the duration of the posting \u2014 as a rule up to <strong>24 months<\/strong> under Regulation (EC) No 883\/2004, extendable only by agreement between the competent authorities.<\/li>\n<li><strong>Third countries<\/strong>: the applicable <strong>bilateral social security agreement<\/strong> 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.<\/li>\n<\/ul>\n<p>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.<\/p>\n<h2 id=\"vat\">Swiss VAT for foreign service providers<\/h2>\n<p>A foreign company posting workers or supplying services in Switzerland may become liable for <strong>Swiss VAT<\/strong>.<\/p>\n<ul>\n<li><strong>Threshold<\/strong>: taxable supplies in Switzerland combined with <strong>CHF 100,000 of worldwide determining turnover<\/strong> trigger mandatory registration with the Federal Tax Administration (FTA).<\/li>\n<li><strong>Rates<\/strong>: the standard rate is <strong>8.1 %<\/strong>; reduced rates of 2.6 % and 3.8 % (accommodation) apply to specific supplies.<\/li>\n<li><strong>Fiscal representation<\/strong>: a company liable for Swiss VAT without a seat, domicile or permanent establishment in Switzerland must appoint a <a href=\"https:\/\/www.rister.ch\/en\/service\/fiscal-representative-for-vat-in-switzerland-geneva\/\">fiscal representative domiciled in Switzerland<\/a>.<\/li>\n<\/ul>\n<h2 id=\"staff-leasing\">Why staff leasing from abroad is prohibited<\/h2>\n<p>This is the boundary that determines whether an operation is lawful at all. <strong>Hiring out workers from abroad into Switzerland is prohibited<\/strong> (art. 12 para. 2 of the Recruitment Act, LSE). Only a genuine posting \u2014 carried out within a <strong>service contract<\/strong> between the foreign employer and its Swiss client \u2014 is permitted.<\/p>\n<p>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 \u2014 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.<\/p>\n<h2 id=\"penalties\">Penalties and inspections<\/h2>\n<p>Breaches of the posting rules are sanctioned independently of the quality of the work performed:<\/p>\n<ul>\n<li><strong>administrative fine of up to CHF 5,000<\/strong> for a missing, late or inaccurate notification;<\/li>\n<li><strong>fine of up to CHF 30,000<\/strong> for breaching the minimum pay and working conditions (art. 9 LD\u00e9t);<\/li>\n<li><strong>ban on providing services in Switzerland of one to five years<\/strong> for a serious breach or a repeat offence, with entry on SECO\u2019s public list \u2014 which names the companies subject to such a ban and can be consulted by any Swiss client;<\/li>\n<li><strong>back-pay claims, inspection fees, contractual penalties and CBA contributions<\/strong>, plus a <strong>deposit<\/strong> where the applicable agreement requires one before work starts.<\/li>\n<\/ul>\n<p>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.<\/p>\n<section id=\"faq\">\n<h2>FAQ: posting workers to Switzerland<\/h2>\n<div class=\"question\">\n<h3>Who has to notify a posting to Switzerland?<\/h3>\n<p>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 \u2014 or from the first day in construction, hospitality and catering, cleaning, security and itinerant trade.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>What is the 8-day rule in Switzerland?<\/h3>\n<p>Two rules share the figure. Where a notification is required, it must be filed <strong>at least eight days before work starts<\/strong>. Separately, assignments totalling <strong>eight working days or less per calendar year<\/strong> are exempt from notification altogether \u2014 except in the sensitive sectors, where notification is due from day one whatever the duration.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>How many days can a company post workers to Switzerland?<\/h3>\n<p>Up to <strong>90 actual working days per calendar year<\/strong> 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 \u2014 travel days to and from Switzerland are not notified as working days.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>What wages must be paid to posted workers?<\/h3>\n<p>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 \u2014 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.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>Do posted workers need a Swiss work permit?<\/h3>\n<p>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.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>Can a foreign company lease staff to a Swiss company?<\/h3>\n<p>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.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>What penalties apply for non-compliance?<\/h3>\n<p>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 LD\u00e9t). Serious or repeated breaches lead to a ban on providing services in Switzerland of one to five years, with entry on SECO\u2019s public list. Back-pay claims, inspection fees and collective agreement penalties may be added.<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"sources\">\n<h2>Sources<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/2003\/231\/en\" target=\"_blank\" rel=\"noopener\">Federal Act on Posted Workers (LD\u00e9t), SR 823.20 \u2014 Fedlex<\/a><\/li>\n<li><a href=\"https:\/\/www.sem.admin.ch\/sem\/en\/home\/themen\/fza_schweiz-eu-efta\/meldeverfahren.html\" target=\"_blank\" rel=\"noopener\">SEM \u2014 Notification procedure for short-term work in Switzerland<\/a><\/li>\n<li><a href=\"https:\/\/www.seco.admin.ch\/seco\/en\/home\/Arbeit\/Personenfreizugigkeit_Arbeitsbeziehungen.html\" target=\"_blank\" rel=\"noopener\">SECO \u2014 Posting of workers and accompanying measures<\/a><\/li>\n<li><a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/1991\/392_392_392\/en\" target=\"_blank\" rel=\"noopener\">Recruitment Act (LSE), SR 823.11 \u2014 art. 12 (staff leasing from abroad)<\/a><\/li>\n<li><a href=\"https:\/\/www.estv.admin.ch\/estv\/en\/home\/value-added-tax.html\" target=\"_blank\" rel=\"noopener\">FTA \u2014 VAT liability of foreign companies<\/a><\/li>\n<\/ul>\n<\/section>\n<div class=\"conclusion-box\">\n<h2>Conclusion<\/h2>\n<p>Posting workers to Switzerland is entirely workable \u2014 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 \u2014 <a href=\"https:\/\/www.rister.ch\/en\/service\/secondment-management-switzerland\/\">notification, wages, A1, permits, VAT and payroll<\/a> \u2014 from Geneva, with a certified expert directly involved in each file. <a href=\"https:\/\/www.rister.ch\/en\/contact\/\">Contact our experts<\/a> before your first notification.<\/p>\n<\/div>\n<div class=\"rister-article-footer\">\n<p>Discover our services:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.rister.ch\/en\/service\/secondment-management-switzerland\/\">Posted workers management in Switzerland<\/a><\/li>\n<li><a href=\"https:\/\/www.rister.ch\/en\/service\/fiscal-representative-for-vat-in-switzerland-geneva\/\">VAT fiscal representative in Switzerland<\/a><\/li>\n<li><a href=\"https:\/\/www.rister.ch\/en\/contact\/\">Contact our experts<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 (LD\u00e9t): notification at least eight days before work starts \u2014 and from day one in sensitive sectors \u2014 Swiss pay and [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":235666,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235665","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"rank_math":{"rank_math_title":"Posting of workers to Switzerland: employer guide | RISTER","rank_math_description":"Posting workers to Switzerland: 8-day notification, 90-day rule, CBA wages, A1, permits, VAT and fines up to CHF 30,000. 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