CONVINUS Global Mobility Alert - Week 30.2023

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ON DIVE IN GLOBAL MOBILITY tiktok.com/@convinus_gms/

Best Practice Employment abroad and residence in Switzerland - how does it work? In our previous episodes, we looked at the situation of people who live abroad and are employed in Switzerland. In this episode, we will now look at the opposite situation. Some foreign and Swiss nationals live in Switzerland but work for a foreign employer. In some cases, these foreign employers do not have a company or branch in Switzerland. When looking at the individual aspects, one can see that there are also some challenges to overcome in Switzerland. Case study: Drinks LLC in the USA has found a software developer in Switzerland whom they would like to hire. Indra Kumar is an Indian national and could start working immediately. She moved to Switzerland two years ago to join her husband. In principle, Drinks LLC would also have a legal entity in Switzerland, but this position would only be for the American company. Therefore, she shall not be employed by the Swiss company. Question Is it possible to employ Mrs. Kumar in the USA, but her place of work is in Switzerland? Possible solutions In principle, it is possible to employ Mrs. Kumar in the USA, even if she performs her work exclusively in Switzerland. However, there are a few aspects that need to be considered. Employment contract No standard American employment contract can be issued for Mrs. Kumar, but it must be adapted to Swiss employment law. Since she will be working in Switzerland, Swiss labour law applies to her. Permit Mrs. Kumar has a B permit. The B permit states the following purpose: Family reunification with gainful employment. Based on this permit, she may also work for a foreign employer. Nothing has to be done from an immigration point of view. If Mrs. Kumar would also have to work at Drinks LLC in the USA for a few days, it must be checked what kind of work permit she needs for this in the USA. Social security Because she works in Switzerland, Mrs. Kumar is subject to social insurance in Switzerland. As Drinks LLC is based in the USA, Mrs. Kumar must be registered as an "ANoBAG" (employee without a contributory employer). She then pays contributions to the AHV/IV/EO, unemployment and accident insurance, and pension fund. Drinks LLC then pays the employer's share. 5 convinus.com