Hybrid working, which is now favored by many employees, already implies a high degree of adaptability, requiring agile and flawless organization on the employer’s side. So what are the additional risks and opportunities to be taken into account if the company wants to offer its employees and future recruits nomadic teleworking?
The stakes are high, as the possibility of working remotely is becoming just as important a criterion in the choice of job as salary, and “flexit” – flexibility of the workplace – is becoming commonplace. Legislative problems, tax consequences for those who work across borders, not to mention data security and possible time differences… Practical and administrative headaches are often a hindrance for SMEs, which nevertheless have every interest in attracting new talent in a job market where new talents are being courted!
A few tips to help you prepare
1. Legal aspects in brief :
Regular teleworking abroadNormally, people working in Switzerland are subject to Swiss social security, but there are exceptions:
Agreement on the free movement of persons between Switzerland, the EU and EFTA > Swiss nationals or nationals of an EU/EFTA state who work simultaneously or alternately in several countries (Switzerland and EU/EFTA) are subject to the social security system of their country of residence if they carry out a substantial part of their activities there. A substantial part is deemed to exist when 25% of all activities are carried out in the country of residence. (art. 13, par. 1 of regulation [CE] n° 883/2004)Since 01.07.2023 , Switzerland has signed a multi-lateral agreement which facilitates teleworking for residents in certain EU or EFTA states, with derogations for certain countries of residence. Under this agreement, people working in the country where the employer’s head office is located can telework up to 50% of their working time (maximum 49.9% of working time) from their country of residence. For this agreement to be applicable, both states (employer and home state) must have signed the agreement.
Please note: One of the conditions of application of the agreement is that the alternation between teleworking in the country of residence and working on site must take place with a certain regularity.
In the case of temporary “secondment” abroad
According to the EU Administrative Commission for the Coordination of Social Security Systems, the countries applying the European coordination rules have agreed to interpret telecommuting in a uniform way with regard to secondment. Secondment is also possible for temporary and ad hoc full-time cross-border teleworking (100% of working time). Agreement is required from both employer and employee. Employers may second employees to an EU or EFTA country for a maximum period of 24 months (subject to extension), provided that the conditions are met (ch. 2024 ff of the directives on AVS and AI insurance liability – DAA ):
- If they were insured in Switzerland immediately prior to their departure (in principle, a period of one month’s prior insurance is assumed), and
- If it is expected that they will be re-employed in Switzerland by the same employer at the end of the secondment period
A secondment is possible, for example, in the following situations:
- care for relatives abroad
- medical reasons
- office closure for renovation
- teleworking from a vacation destination
For the time being, these conditions also apply to the UK, but do not apply to secondments under bilateral social security agreements with other countries outside the EU/EFTA – please refer to the bilateral agreements with the country in question.
2. To go a little deeper into the question from a managerial point of view
- Telecommuting > simple transfer of the workstation to a physical location other than the company’s headquarters, usually the employee’s home, where a workstation is set up. Transfer of responsibilities and obligations from the workstation to the chosen site. The employer must therefore check that the site is suitable for the tasks assigned and complies with safety requirements, possibly by means of on-site inspections.
- Smart working > a complete paradigm shift in the way work is carried out, particularly in terms of location and working hours, without the need for an established workstation. Work performance is freed from the constraints of time and place, while at the same time imposing compliance with legal and conventional maximum daily and weekly working hours. If, on the one hand, the “self-determination” of working hours must be related to the requirements of the company and production, on the other, the employee cannot always be “connected” to professional technological tools.
- Workation > opportunities and risks
Workation is a new phenomenon in the world of work, describing the fusion of work and vacation. Employees move to a beautiful vacation spot and combine work and vacation. Anyone who can work independently of their place of work will appreciate a flexible location that can be spread over a few days, but also over weeks or longer.
Excerpts from : https://www.delucapartners.it/fr/pillar/smart-working-guide-complet/
3. What risks need to be considered?
Out of sight, out of mind!
Contrary to the adage, distance implies heightened vigilance in terms of health protection and assistance for employees working abroad. Health management must become an integral part of corporate culture, but how do you know if your employees are doing well at a distance? There’s no magic formula: only a network of integrated factors can provide reliable help in this area!
The first step is to draw up a clear, comprehensive and well-crafted individual teleworking agreement.
But it also means thinking about :
- Limpidity and coherence of objectives and means
- Regular feedback
- Greater need for identity
- Caring corporate culture
- Psychological support to cope with the rapid pace of change and the risk of over-solicitation
- Protecting work/life balance
We hope this article has already given you some useful tips, and we’ll be happy to answer any further questions you may have!
Argos Group, Mastery. Clarity. Commitment.
