According to the Confederation’s press release, two schemes will now be in force.
1. First of all, the social security rules between the EU and EFTA prior to COVID are once again applicable. Thus, employees are covered by the social security system of the country where the employer is based.
A cross-border commuter may work in the home office, provided that he/she works less than 25% of the time. If they work at least or more than 25% in home office, they will be subject to the social security system of their country of residence for the whole of their professional activity.
2. In addition, a new agreement for teleworking has been announced: certain EU and EFTA countries have decided to conclude an agreement between themselves which will allow workers teleworking less than 50% of their professional activity not to be taxed in the country of residence, but in the country of the employer’s head office.
An employee domiciled in Germany will be able to telework up to 49.9% of his or her total working time, while remaining insured under the Swiss social security system of his or her employer (based in Switzerland).
Note, however, that this agreement is not automatic: employers must apply to their AHV fund for an A1 agreement.
The countries willing to sign this special agreement are as follows: Austria, Belgium, Czech Republic, Estonia, Finland, Germany, Hungary, Ireland, Lithuania, Luxembourg, Malta, Netherlands, Slovakia, Switzerland, Liechtenstein and Norway for EFTA.
France and Italy have yet to comment on the agreement.
This agreement only concerns social security.
With regard to taxation, the December 22, 2022 agreement between Switzerland and France allows cross-border workers to continue working in the home office for up to 40% of their working hours, without France taking the place of Switzerland in terms of income taxation.
Here is the regularly updated documentation on the subject: guide to teleworking
