On 28 November 2025, the Federal Social Insurance Office (BSV) published version 2026 of the guidelines on compulsory insurance (WVP).
In addition to various clarifications, an important change was made with regard to secondment to telework. This applies to social security agreements between Switzerland and contracting states.
The following margin number 2078.1 applies to bilateral agreements with contracting states except for the one with the UK (free translation).
The compensation office may approve a posting for temporary cross-border teleworking (100% of working hours) to a contracting state (except the United Kingdom, see margin note 2078) if there are compelling personal reasons (medical reasons, caring for relatives or accompanying a posted spouse). An extension beyond the duration provided for in the agreement is generally not accepted.
Background:
Postings in accordance with agreements with contracting states require a company to temporarily post someone to perform work on site (project at a customer’s premises, assembly, etc.).
Posting for teleworking has not been provided for to date. According to the explanations, posting for workation is still not possible. One exception is the social security agreement with the UK, which is to be understood in the sense of the successor agreement after Brexit (explanations on the Agreement on the Free Movement of Persons below).
It is interesting to note that secondment for teleworking varies between the different agreements depending on the country.
According to margin number 2074 WVP, these are:
- 12 months for San Marino;
- 24 months for Albania, Bosnia and Herzegovina, Israel, Montenegro, North Macedonia, the Philippines, Serbia, Turkey, Tunisia (self-employed persons), Uruguay and the United Kingdom;36 Monate für Chile;
- 60 months for Australia, Brazil, Japan, Canada/Quebec, Kosovo, Tunisia ( employed persons) and the USA;
- 72 months for China, India and South Korea.
What applies to cases under the Agreement on the Free Movement of Persons between Switzerland and the EU, Switzerland and EFTA, and the agreement between Switzerland and the UK?
Margin number 2033 WVP (free translation)
A posting from Switzerland to an EU or EFTA country is also possible if temporary and occasional cross-border teleworking is carried out on a full-time basis (100% of working hours). It is irrelevant whose initiative the teleworking is based on or whether the reason is private or professional, as long as this has been agreed between the employee and the employer.
Margin number 2078 WVP (free translation)
If the social security agreement with the United Kingdom applies, posting is also possible for temporary cross-border teleworking (see margin number 2033 ff.).
This means that these situations allow for a posting for workation purposes, among other things. Postings for teleworking may not exceed 24 months and cannot be extended.
In a similar way to other postings for social security purposes, it is recommended that companies check all insurance branches (e.g. Accident Insurance Act, Health Insurance Act, Daily Allowance Act) and other legal areas, such as
- Work and residence permit,
- tax implications for the company and the posted employee,
- ergonomic workplace (requirements vary from country to country),
- data protection regulations,
- Restriction of the activity in the relevant country
- etc.
In addition, in accordance with the WVP version 2026, the information sheet for determining social security coverage for multiple activities in connection with the Agreement on the Free Movement of Persons has been supplemented by the section on teleworking in the country of residence (available in German, French and Italian) https://sozialversicherungen.admin.ch/de/d/6454/download
Recommendation for the companies:
The circumstances must be carefully checked with regard to nationality, the state of posting and the preconditions. Postings subject to social security law must be applied for by the employer at the competent compensation office (form ‘Application for the continued application of Swiss social security law during temporary employment abroad’ / ‘Antrag zur Weitergeltung des schweizerischen Sozialversicherungsrechts während einer vorübergehenden Tätigkeit im Ausland’ or ALPS).
These explanations do not apply to cross-border teleworking (alternating teleworking in the country of residence up to < 50%) in the sense of an exemption agreement, which companies can apply for at the relevant compensation office (see margin numbers 2052 to 2053.4 WVP).
