Coffee & Consulting_Mind the "Red-Flags" regarding your crossboarder work trips

120 days

120 days work permit •Work permit application •120 days in one turn (4 months) •120 days in a calendar year or 120 days in a 12-months-period •Cantonal differences •Days are calendar days •Multiple entries and exits possible •Cannot be used for four consecutive months •Different for EU/EFTA and Non-EU/EFTA if online notification procedure used •It is not permitted to first use the 8 calendar days without a work permit and then to apply for the 120-days permit in the same calendar year (no accumulation) Example Sarah Cane regularly needs to travel to Switzerland for team meetings and the coordination of projects. She is employed by the US subsidiary. Spread over the year she will be in Switzerland for around 60 days. The first trip is planned for December 1, 2022. 120-days work permit from December 1st, 2022 – November 30, 2023 Working Mind the from "Red-Flags" home (teleworking) regarding your – what crossboarder the future work regulation trips - August will look 21, like. 2023 – June 20, 2023 COPYRIGHT © CONVINUS 6

Posted Workers Act (EntsG) “Federal law on the minimum working conditions and wages for workers posted to posted workers in Switzerland and flanking measures“ Purpose: • Flanking measures from EU • Avoid wage and social dumping, since labor testing has been eliminated Mandatory regulations: • Remuneration in accordance with local / industry salaries (attention: CLA, generally binding agreement, cantonal differences). • Working hours and rest periods • Minimum length of holidays • Protection for pregnant women, women who have recently given birth and young people • Non-discrimination • Health and safety at work • Night and Sunday work Example • A Polish telecommunication company sents 5 specialists from Poland to Switzerland for 5 months. • Salary: CHF 2’000 per employee • Working hours: 40h/week • 24 days of holiday • Salary: does not correspond to CH salary • Working hours/ holidays are OK • Calculation of equivalent Swiss minimum wage essential also for the budget not only for compliance Applicable also for foreign workers in Switzerland Working Mind the from "Red-Flags" home (teleworking) regarding your – what crossboarder the future work regulation trips - August will look 21, like. 2023 – June 20, 2023 COPYRIGHT © CONVINUS 7