Handout FEM EMEA SUMMIT 2022 - Short term assignments or business trips to Switzerland – all you need to know

Social security

Social security agreements Agreements with several states Agreements with individual states EU-Agreement on free movement EFTA- Agreement EU/EFTA (not with all countries) Outside of the EU/EFTA In preparation or ratification Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Rumania, Slovakia, Slovenia, Spain, Sweden Iceland, Liechtenstein, Norway Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Liechtenstein, Luxembourg, Netherlands, Norway, Portugal, Slovakia, Slovenia, Spain, Sweden 22 Australia, Brazil, Chile, China, India, Israel, Japan, Canada, Republic of North Macedonia, Montenegro, Philippines, Quebec, Republic of San Marino, Serbia, South Korea, Turkey, United Kingdom, Uruguay, USA Albania, Bosnia- Herzegovina, Kosovo, Peru, Tunisia 1 January 2022 Short term assignment or business trips to Switzerland, November 2, 2022 COPYRIGHT © CONVINUS 2 2

Assignment from a country with bilateral agreement Example • An employee is assigned from the headquarters in the UK to the Swiss entity for 2 months to support his team. • The payment of the salary will be made partly in the UK and partly in Switzerland. Which actions in terms of compliance have to be taken regarding social security? Solution: • Bilateral agreement UK-CH applicable • Does NOT cover all social security branches Necessary actions: • Request copy of the CoC • Assessment of all branches according to the rules in the bilateral agreement: • Old age insurance: Exemption from Swiss insurance through CoC • Unemployment ins.: No insurance possible • Pension fund: No insurance necessary • Accident ins.: No insurance coverage in 1 st year (compulsory insurance as of 2 nd year) • Health ins.: Possibility to request exemption at competent Swiss authority 23 Short term assignment or business trips to Switzerland, November 2, 2022 COPYRIGHT © CONVINUS 2 3