CONVINUS Global Mobility Insights - Sommer / Summer 2024 first notification. The disadvantage is that the employee may only work on the days that have been reported to the authorities in advance. 120-day authorisation Another option in this case would be for Strategic Consulting AG from Munich to apply for and obtain a 120-day permit for Mr Müller. This could be obtained for the period from 1 January to 31 December 2024, for example, so that he could then work for the client in Switzerland for 120 days during this period with the 120-day permit. The days do not have to be reported to an authority in advance, as is necessary for the notification procedure, so that Mr Müller can work flexibly and as required for the client in Switzerland. He only has to ensure that he does not exceed the 120 days during this period. In order to obtain a 120-day permit, Strategic Consulting AG must confirm that Mr Müller will receive the applicable Swiss salary (median). This means that he would have to receive the additional compensation amount of CHF 98.72 per day worked in Switzerland (see above in the calculation table). When applying for a 120-day permit, a permit application must be submitted to the competent labour market authority. This includes the project contract / client contract along with the name of the employee to be deployed (in this case Mr Müller), a description of the project and justification of the necessity of Mr Müller's work assignment for the project in Switzerland. As a rule, a process time of around 4 to 8 weeks must be expected for obtaining the 120-day permit. This difference exists in particular due to the different processing times in the various cantons and the time (the main holiday periods should also be taken into account if possible) when the application for authorisation is submitted to the authorities. Strategic Consulting AG must therefore consider whether Mr Müller's flexibility is so important to it that it decides to obtain a 120-day permit. The administrative effort involved in the notification procedure, as every single working day in Switzerland has to be reported, is possibly more manageable compared to the higher wage difference to be paid. 34
CONVINUS Global Mobility Insights - Sommer / Summer 2024 As a rule, companies (especially if there is a need for time flexibility in the deployment of employees for projects) predominantly opt for a 120-day permit in such cases. However, it is important for the applicant company to note that the project contract must be submitted with the application for authorisation in these cases. The period for which a 120-day authorisation can be obtained generally depends on the duration of the project contract. If, for example, Mr Müller's project contract is only issued for 6 months in this case, the authorities can only issue a 120-day permit for this period. In the past, this was consistently handled by the authorities. Futhermore, it should be noted that some authorities now issue a 120- day permit for a 12-month period despite everything, even if the project contract is not issued for the entire period. 4) Social insurance There is a so-called Agreement on the Free Movement of Persons between Switzerland and the EU member states, which applies to Mr Müller's situation. Based on this agreement, which covers all branches of insurance in Switzerland and Germany, Mr Müller can remain subject to the German social insurance system and be exempt from Swiss social insurance. For this purpose, Strategic Consulting AG only needs to obtain the A1 certificate in Germany and hand over a copy to Mr Müller. The A1 certificate confirms that Mr Müller is subject to social insurance in Germany. Only regarding health insurance is it advisable to take out additional cover abroad for Switzerland. However, there is no legal requirement for this. Due to the fact that Mr Müller only works in Switzerland on a daily basis and the remaining days in Germany, an existing business travel insurance policy from Strategic Consulting AG could also be used to cover possible costs in connection with sickness absence in Switzerland. It is therefore necessary to examine in which cases such insurance can be used. For Mr Müller, the most important aspect is certainly that his insurance cover will not change because of his work in Switzerland. 35
Expat policy 
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