BY NORMA REYNOV,
BY NORMA REYNOV, CONVINUSPhase 1 - Remote Work from the USA (6 months): The new Clinical Trial Manager initially workedfrom Boston, was digitally integrated into project meetings, took on partial responsibilities ininternational study coordination and participated virtually in team workshops.Phase 2 - Relocation to Switzerland: After 6 months, the move to the headquarters in Basel tookplace. At least two years on site were planned - for intensive collaboration with the operationalunits, contacts with the authorities and strategic interfaces.Phase 3 - Optional return to the USA with a strategic role: A later return to the USA was keptopen - with the option of taking on the development of a regional coordination function in theUSA in the future. The role would be closely linked to the head office in Switzerland.The model chosen suited both the employee and the company. It enabled the position to be filledpromptly without the need for an immediate relocation. At the same time, it created the basis forlater personal integration into the Swiss team and for a gradual transfer of knowledge locally.3. Role of HR and operational challengesHR closely coordinated the entire process - from drafting the contract to onboarding and relocation.This included developing the remote work setup, coordinating with internal departments andexternal partners and planning the residence permit process at an early stage. Particular attentionwas paid to communication within the team in order to make expectations regarding the role,availability and presence of the new employee transparent.Despite good preparation, the case presented typical challenges: The time difference required clearagreements on availability, and the virtual start-up phase placed demands on trust and visibility. Inaddition, the administrative transitions between the legal and insurance systems of the USA andSwitzerland had to be clarified at an early stage - particularly with regard to income taxes, socialsecurity, payroll and work permits.4. Legal aspects at a glanceThe implementation of the case required an early examination of various legal frameworkconditions - both in the remote phase and during the subsequent move to Switzerland.12convinus.com
BY NORMA REYNOV, CONVINUSThe focus was on issues relating to work permits, social security status, tax liability, employmentlaw, and payroll.Work permit:A residence and work permit had to be applied for before moving to Switzerland. Planning wascarried out with foresight, as the application process for third-country nationals is generallyexpected to be lengthy.Social security:While working in the USA, the local social security system applied. Upon start of employment inSwitzerland, the employee became subject to the Swiss social security system. A temporaryassignment from the USA to Switzerland and remaining in the US social security system wasexamined and deliberately ruled out in this case.Income Taxes:During the remote phase, the employee continued to have unlimited tax liability in the USA. Forindividual working days in Switzerland, she was subject to limited tax liability in Switzerland; thecorresponding withholding taxes were calculated and paid by the Swiss company. With the changeof residence, the employee then became subject to unlimited tax liability in Switzerland and wassubject to regular Swiss withholding taxes. The double taxation aspects were examined at an earlystage in order to optimize the tax situation as far as possible.Employment law:As long as the employee worked in the USA, US employment law generally applied. Only when shewas employed in Switzerland did the relevant Swiss employment law regulations apply.Payroll:Payroll was initially handled by the US subsidiary. After the transfer, the employee was integratedinto the Swiss payroll. The employee was comprehensively informed in advance about the payrollchange and salary simulations were prepared to give her a deeper understanding of Swissdeductions and social security.13convinus.com
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