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CONVINUS Global Mobility Alert CW 2_2021_english

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CONVINUS Global Mobility Alert CW

a n u a r y 2 0 2 1 J s s u e C W 2 I FREE SERVICE OF: A GLOBAL MOBILITY SOLUTIONS CONVINUS 70, 8001 ZÜRICH, SCHWEIZ TALSTRASSE / INFO@CONVINUS.COM WWW.CONVINUS.COM – GERMANY SWITZERLAND: OF THE CONSULTATION EXTENSION FROM JUNE 11, 2020 AGREEMENT N e w s f r o m t h e w o r l d o f g l o b a l m o b i l i t y Since January 1, 2021, the admission regulations of the Foreign Nationals and Integration Act (AIG) are applicable to newly entering nationals of the United Kingdom (UK). Managers and specialists with UK-nationality can generally only be admitted to the Swiss labor market insofar as their work activity is in the overall economic interest of Switzerland. In addition, the priority of Swiss residence and EU/EFTA nationals as well as the wage and working conditions common to the location, profession and industry must be observed. Furthermore, there are separate quotas in place for UK-workers and service providers from the UK for 2021. These quotas are made available on a quarterly basis and are in the responsibility of the cantons. For stays of more than four months, in total 3’500 quotas have been set. Of these, 2’100 are for residence permits B and 1’400 for short stay permits L. SWITZERLAND: REQUIREMENTS FOR UK ENTRY For short-term work of up to 90 working days per calendar year, the online notification NATIONALS SINCE 2021 procedure remains applicable for cross-border service providers from the UK. On June 11, 2020, Germany and Switzerland concluded a consultation agreement on the taxation of cross-border commuters during the current pandemic. The State Secretariat for International Financial Matters (SIF) already announced at the beginning of December that the consultation agreement was amended on November 30, 2020 and was extended until March 31, 2021. The agreement states that the existing double tax agreement (DTA) and the resulting regulations apply - under the fiction of the country of activity - as usual, as long as exemptions and restrictions due to Covid-19 limit the physical gainful activity in the country of activity of an employee. Consequently, the involuntarily higher proportion of working days in the country of residence does not affect the taxation of cross-border workers applied under regular circumstances. Furthermore, the amendment also extends the agreement to public service remuneration in accordance with article 19 DTA. If employees in Germany regularly earn between EUR 450 and EUR 1,300 per month, special regulations apply to them for the calculation of social security contributions. The income from several employment relationships must be added together when determining the so-called transitional area (previously "Gleitzone"). The calculation of social security contributions within the transitional area to the regular German social security contributions is complex. The employer's share does not change, while the employee's percentage varies depending on the actual amount of earnings. Appropriate online calculators as well as detailed formulas for the calculation are GERMANY: SECURITY CONTRIBUTIONS SOCIAL available online to facilitate the administration of this challenging payroll issue. FOR MIDIJOBS CANADA: TEST REQUIREMENT BEFORE TRAVEL COVID-19 From January 7, 2021, all travellers to Canada will be required to present a negative COVID-19 test from the last 72 hours prior to boarding. This affects all inbound and outbound travellers, except children under the age of 5; crew members or persons who wish to enter Canada only to become such a crew member; emergency service providers; and technical stopover - refuelling flights. The goal is to prevent the spread of the new virus forms in Canada. Foreign nationals, Canadian citizens and foreign permanent residents currently travelling and returning to Canada must immediately arrange for a COVID-19 test. The negative test must only come from an external and accredited laboratory and be submitted to the airline either by mail or electronically. A vaccination that has already been carried out does currently not exempt from this obligation. Furthermore, the Canadian government is planning additional monitoring measures to ensure compliance with the 14-day quarantine rule under the Quarantine Act. The sanction for a violation of the Quarantine Act is either a prison sentence of up to 6 months or a fine of up to CAD 750,000 (i.e. up to CHF 522,920).

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