SWITZERLAND – Salary Details to be Included on EU 90 Day Notifications
The Swiss government has announced that, effective 15 May 2013, employers seconding employees from within the European Union (EU) or European Free Trade Agreement (EFTA) area for up to 90 days must declare the salary of the assignees, which should be commensurate with what a local worker would expect to receive for the same position. Currently, it is not required to declare salary.
What Is the 90 Day Notification?
Companies registered in the EU (apart from in Bulgaria or Romania) or EFTA and sending assignees (who must have worked in that registered entity in the EUEFTA for at least 12 months) to Switzerland for up to 90 days as intra company transferees or pursuant to a service contract for a service provided by, at the expense of and under the management of the sending employer are not required to obtain work permits for those assignees, whatever nationality the assignee is. However, a notification is required, which must be carried out at least eight days prior to assignment start.
Note that the limit of 90 days work in the calendar year applies to the employer as well as to the individual employee - the sending employer may utilise multiple assignees on 90 day notification permission, but only if they all go to Switzerland at the same time and to the same work location. For example, if an employer sends two assignees at the same time to the same location for 10 days each, it will have used only 10 days of its allowed maximum. However if it sends Employee A for 10 days and then Employee B for a subsequent additional 10 days, in will have used 20 days of its allowed maximum.
What Has Changed?
Previously, it was not necessary to declare salary in advance for the 90 day notification. Now, however, this is the case.
Note that locally hired EU nationals are exempt from this as they are covered by the bilateral agreements and have a direct claim to work and residence in Switzerland.
Salary amounts can be calculated in advance on the Swiss government website here.
- Note that, effective 15 May 2013, it will be required to declare salary at the time of making a 90 day EU/EEA notification