Author: André Lerch
Since early 2020, Switzerland has had mutual agreements with all its neighboring countries to apply a certain degree of flexibility in terms of the regulations on social security. The regulations’ aim was to ensure no change in social security subordination while employees have been working from home due to COVID-19 measures. While it was planned to end the flexible application by the end of June 2022, Switzerland has now decided to follow the European Union (EU) Administrative Commission’s guidelines to extend the “no-impact policy” for social security for frontier workers until the end of 2022.
For workers residing in one EU member state (or Switzerland) working in another EU member state (or Switzerland), this means that they remain subject to the social security system in the country where their employer is located even if they work from home for more than 25%.