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Factsheet: Regulation of social security for assignments in EU states

Anyone who temporarily travels abroad for a Swiss company and carries out a work assignment there is subject to the social security regulations for secondments abroad. This also applies in particular to one-day business trips to EU countries. Our factsheet explains what Swiss companies need to be aware of.

secondments

With regard to secondments between Switzerland and the European Union, the agreement is that the regulations of only one country should apply in the area of social security. In the case of temporary employment abroad – for example in Germany – Swiss employees therefore remain subject to social insurance contributions under Swiss law.

A1 Certificate as proof

To be able to prove the existence of Swiss social insurance abroad, the seconded employee needs what is known as an A1 Certificate – this also applies to short stays of only a few hours. This provision is not new, but there has been a recent increase in checks. If the employee is unable to present the relevant certificate, they will in many cases be denied access to the place of work (e.g. company premises, trade fairs, etc.). If the employee does not posses this certificate at all, they must then pay social insurance contributions in Germany.

You will find further information on secondment and on the requirements for recognition of a secondment with regard to social security law in our factsheet.

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