Switzerland, although not a member of the European Union, remains an attractive labor market for Polish companies, particularly in sectors such as construction, industry, IT, healthcare, and specialized services. However, posting workers to this country involves meeting a number of legal and administrative requirements. Below, we outline the most important rules for posting to Switzerland, including regulations relevant to self-employed individuals.
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Posting Workers – Basic Rules
Polish companies may post workers to Switzerland under a service provision agreement; however, they must comply with Swiss labor protection regulations and notify the relevant authorities.
90-day rule – Posted workers may work in Switzerland for a maximum of 90 days per calendar year without the need to obtain a work permit.
Notification requirement – Each posting must be reported at least 8 working days before the commencement of work via the labor inspection platform.
Compliance with local employment conditions – Posting companies are obliged to ensure that workers receive wages not lower than the minimum rates applicable in the relevant canton and industry. In some cases, it may be necessary to conclude an employment contract that complies with local regulations.
Social security contributions – Posted workers may remain subject to the Polish social security system, provided they obtain an A1 certificate confirming their affiliation with the Polish ZUS.
Penalties for non-compliance – Swiss authorities take a strict approach to inspections. Failure to notify or non-compliance with employment conditions may result in financial penalties of up to CHF 30,000. Failure to report or comply with the terms and conditions of employment may result in financial penalties of up to CHF 30,000.
Posting Self-Employed Individuals to Switzerland
Self-employed individuals (sole proprietors) may also provide services in Switzerland, but they must meet additional requirements:
Documented independence – Swiss authorities carefully assess whether the self-employed person genuinely operates an independent business, rather than working under conditions resembling employment. Key indicators include having multiple clients and issuing invoices to various entities.
Mandatory notification – As with employees, self-employed individuals must notify their activities at least 8 days before commencing work.
Insurance requirement – Self-employed individuals posted to Switzerland should hold an A1 certificate and private health insurance coverage.
VAT obligations – If a certain turnover threshold is reached in Switzerland, self-employed individuals may be required to register for Swiss VAT.
Summary
Posting employees and self-employed individuals to Switzerland requires thorough preparation and compliance with various formalities. Key aspects include proper notification through the designated system, ensuring appropriate employment conditions, and adhering to the 90-day work limit per year.
If you have any questions about the procedures, feel free to contact us – we will guide you through the entire process and ensure your company operates in full compliance, avoiding costly penalties.
