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Social insurance subordination of teleworking cross-border commuters

Martin Grüter
24.06.2022
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#social insurance

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Martin Grüter
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The flexible use of the subordination rules in social security is being prolonged until 31st December 2022. What does this mean for the cross-border commuters and their employers?

Teleworking has enormously increased throughout Europe. This shall be considered in the coordination of the national social security systems.

What does the flexible use of the subordination rules mean?

Even if a cross-border commuter, who is employed by a Swiss company, works in home office in his country of residence, he's still subordinated to the Swiss legal regulation of social security.

How will the treatment be as of 01.01.2023?

As of 1st January 2023, a certain percentage of teleworking in the country of residence shall be permitted without changing the social insurance subordination. The concrete implementation will be prepared on European level and between Switzerland and its neighboring states. We will keep you updated.

Do you have any questions regarding the social insurances of cross-border commuters? Please contact us - we will be happy to advise you.

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