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+++NEW+++ CONVINUS Global Mobility Insights NEWSLETTER Herbst / Fall 2022

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«Familiar expertise in a new look - the next generation of our popular CONVINUS newsletter is here! » To take the next steps, we have repackaged our popular newsletter and given it a modern layout. We cannot master the challenges in the Global Mobility sector alone, so we offer our great CONVINUS Global Network partners a special platform here. In each of our newsletters we will introduce you to some of them. The issues that concern you also concern us. For this reason, we are pleased to present the autumn issue 2022, with the following focus: «Remote Work / Digital Nomad / Home Office» • CONVINUS for the perspective from Switzerland • Globalization Partners for a global overview • Artus for the perspective from Austria • Corporate Relocations Greece for the perspective from Greece


Global Mobility Insights - Herbst / Fall 2022 Labour law If a person is gainfully working in Switzerland, the legal provisions of Swiss labour law must be applied in the employment contract. As a rule, such employment contracts will incorporate both the labour law of the employer's country of domicile and the mandatory and necessary provisions from the labour law in Switzerland. These include, among others, provisions for: Employee protection Working hours Rest periods Public holidays and holidays Safety regulations in the workplace Regulations for the protection of groups of workers requiring special protection, such as children, young people, and women Minimum wage and wage protection regulations, overtime pay, holiday pay Protection against dismissal Post-contractual non-competition clause The employment contract should therefore always be brought into line with Swiss law. Immigration "Remote working" or "digital nomad" visas do not exist in Switzerland. It is currently not expected that there will be such a type of visa in Switzerland in the near future. For this reason, a foreign employer can currently only grant "remote" working in Switzerland to a Swiss or EU/EFTA national. An EU or EFTA national only has to register in Switzerland with the foreign employment contract at the responsible municipality of residence and will thereby receive a work and residence permit B for 5 years. The requirements for the foreign employment contract are to have considered the mandatory minimum provision from labour law and a minimum workload of 30%. For non-EU or EFTA nationals who are already resident in Switzerland, it may also be possible to work for a foreign employer and carry out the activity in Switzerland. In such cases, however, the exact permit situation must be examined in detail. Social security If a person is gainfully working in Switzerland, this generally leads to a social security obligation in Switzerland. It does not matter whether the employer is situated abroad or not. The Swiss social insurance system has the "ANobAG" status (employee 10

Global Mobility Insights - Herbst / Fall 2022 without an employer liable to pay contributions). The employee must be registered with a social security authority. In addition, an accident insurance and a pension fund must be taken out for the employee. Swiss employers usually also take out a daily sickness insurance to cover the continued payment of salaries in the event of illness. Since this insurance is not compulsory, every foreign employer is free to decide whether to take out such a daily sickness insurance. is taxed when the tax return is filed in Switzerland. The amount of the tax burden is calculated based on the employee's canton and the municipality of residence. Therefore the taxation varies also depending on the personal situation. Permanent establishment In Switzerland, too, an examination of the permanent establishment risk should be carried out while employing workers, so that one is protected from consequences at the company level. It should be noted that Swiss insurance policies and regulations apply to the continued payment of salaries in the event of accident or illness. It is therefore advisable to also take out a daily sickness insurance for the obligation to continue to pay salaries in the event of illness. The insurance contributions are divided between the employer and the employee according to the legal regulations. As a rule, this means that the contributions are split 50 / 50. As a rule, it also applies in Switzerland that "auxiliary activities" do not lead to the creation of a permanent establishment in Switzerland. Payroll In principle, there is no legal requirement to run a payroll for remote workers in Switzerland, provided that no salary is paid out in Switzerland. However, it is advisable to run a payroll in Switzerland due to the social security obligation. This ensures that the correct contributions are calculated. Taxes The withholding of the tax at source by the foreign employer is not provided by law. The tax at source only has to be withheld from the salary in Switzerland if there is an employer in Switzerland. In these cases, the earned income Accordingly, in such situations one would run payroll abroad (country of domicile of the employer) as well as in Switzerland. In Switzerland, this is merely a shadow payroll for the deduction of Swiss social security contributions. This shadow payroll 11

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