CONVINUS Global Mobility Insights - Sommer / Summer 2024 In addition to the fact that Mr Müller must therefore be paid the salary compensation for the 80 days, which amounts to CHF 98.72 or CHF 44.71 per day depending on the work permit, the company must also cover his accommodation costs, the costs for meals and the travel costs to Switzerland and back to Germany, as well as the travel costs within Switzerland. The accommodation or hotel costs and travel costs to and from Switzerland are often effectively covered by the employer, but the costs for meals and travel costs within Switzerland are paid as a lump sum. The employer is free to organise the assumption of costs as long as the costs are covered. 2) Labour law and employment contract Mr Müller is employed in Germany by Strategic Consulting AG and only works in Switzerland for 80 days; accordingly, he is generally subject to German labour law. No separate employment contract needs to be drawn up for the work in Switzerland. However, the mandatory relevant labour law provisions for employment in Switzerland must be taken into account, which include the following: Working and rest time Minimum duration of holidays Minimum remuneration Occupational health and safety in the workplace Protection of pregnant women, women who have recently given birth, children and adolescents Equal treatment of men and women 32
CONVINUS Global Mobility Insights - Sommer / Summer 2024 The question also arises as to the extent to which Swiss public holidays must be taken into account for him. In the event that Mr Müller is in Switzerland on a public Swiss holiday, he must observe it and may not work on it. In the situation described by Mr Müller, as well as in all similar situations in which people only come to Switzerland on a daily basis to carry out an activity and otherwise work in another country, the suspicion often arises that an employee can benefit from public holidays in the country of origin as well as in Switzerland. In such cases, as in the case of Mr Müller, the work assignments can certainly be planned in such a way that Mr Müller is only in Switzerland on "real" working days. 3) Work permit There are two options for Mr Müller from a permit law perspective: He can either go through the so-called registration procedure for working in Switzerland or obtain a 120-day permit. Reporting procedure Strategic Consulting AG, based in Munich, is entitled to 90 calendar days in 2024 on which it can send employees to Switzerland and can use the notification procedure for this purpose. If Strategic Consulting AG has several employees who are to work in Switzerland, and they do not all work on the same days, the notification procedure will not be sufficient. Once the 90 calendar days have been used up, a different work permit must be obtained for each additional day on which employees are to be deployed in Switzerland. In addition, the relevant salary for the notification procedure is the lower quartile (see also the calculation table above). For Mr Müller's employer, this would mean that he would only have to pay a difference of CHF 44.71 per day. Furthermore, no contracts or descriptions of the assignment need to be submitted as part of the notification procedure. The notification procedure is created online. Once the employee has been duly registered, he or she may then work on the corresponding registered days. It is only important to note that the first working day must take into account an 8-day advance notification period, especially for the 33
Expat policy 
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