BEST PRACTICEAssignment
BEST PRACTICEAssignment to Argentina for 5 YearsFRIEDERIKE V. RUCH, CONVINUSThe final steps have been initiated for the new social security agreement between Switzerland andArgentina. Switzerland has already concluded social security agreements in South America withChile, Uruguay and Brazil.On 14 May 2025, the Swiss Federal Council submitted the message for the approval of theagreement on social security between Switzerland and Argentina to Parliament. Once theagreement, negotiated in 2024, has been signed, it will enter into force.Until the agreement enters into force, from a social security perspective, it is considered that noagreement exists. This means that employees posted from Switzerland to Argentina can onlycontinue to be covered under Swiss social security if, among other things, they have at least fiveprevious insurance years.To continue Swiss social security coverage in a non-contracting state, the following conditions mustbe met:Salary payment by a Swiss employer: The salary must be paid, at least in part, by a Swissemployer. It must be agreed with the competent compensation office whether a portion of thesalary must actually be paid monthly or whether a one-off annual bonus is sufficient to meetthis condition.Contributions on total remuneration: The Swiss employer must calculate and pay social securitycontributions in Switzerland on the total remuneration for the work activity, includingremuneration paid from abroad.Five consecutive insurance years with AHV/IV: The employee must have been compulsorily orvoluntarily insured with AHV/IV for at least five consecutive years immediately prior to theassignment abroad. If a person was exempt from compulsory contributions due to age ormarital status, years of residence in Switzerland count as contribution or insurance years. Onlyperiods of prior insurance completed in Switzerland are considered.6convinus.com
BEST PRACTICEConsent of both employee and employer: Both the employer and the employee must agree tothe continuation of insurance and submit an application either in writing or via the ApplicableLegislation Platform Switzerland (ALPS) to the employer's compensation office.It should be noted that neither the employer nor the employee is obliged to consent to thisapplication.The application must be submitted no later than six months after the start of the assignmentabroad. If the application is submitted after this period, it will be rejected and continuation ofinsurance in Switzerland will no longer be granted.If these requirements are met, Swiss social security can be continued in all branches of insurance.However, this does not mean that no additional social security costs may arise in the host country.Based on the fact that there is no social security agreement between the two countries, it meansthat a person posted abroad is generally subject to social security obligations in the host country.Usually, the social security benefits in these countries are not provided at the same level or in thesame manner as those in Switzerland.In the interest of providing the employee with as similar a level of coverage as possible during theassignment abroad, the request for voluntary continuation of insurance is usually initiated by theemployer.Both employers and employees accept that additional social security contributions may arise in thehost country. However, the employer must find a way to deal with double payments or potentialoverlapping benefits.How does the social security situation differ (current regulation vs. after the agreement entersinto force) for assignments in Argentina?Assignment in Argentina – Current RegulationFor a two-year assignment in Argentina of a person posted from Switzerland who fulfils theconditions for voluntary continuation of insurance, the situation is as follows:Switzerland: Continuation of voluntary Swiss social security: AHV/IV/EO, unemploymentinsurance, accident insurance, pension fund, (daily sickness allowance insurance)7convinus.com
Expat policy 
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