The Federal Social Insurance Office FSIO has updated the information on the following webpage: https://www.bsv.admin.ch/bsv/de/home/sozialversicherungen/int/grundlagen-und-abkommen/int-corona.html (only in German, French and Italian)
France, in contrary to the other surrounding countries, had initially foreseen the extension only until at least the end of March 2022. Now this is being adjusted to the end of June 2022.
But watch out: The recommendation on the website states the following:
Insurance subordination should not change due to COVID-19 restrictions. A person is considered to be gainfully employed in Switzerland even if he or she cannot physically carry out his or her activity here. Cross-border commuters in the home office are particularly affected by this. This flexible interpretation also corresponds to the EU recommendations regarding the application of European coordination law. In Switzerland, the OASI compensation offices are responsible for determining the applicable legislation, and their decisions apply to all branches of social insurance.
It is therefore always a question of the activity not being able to be physically carried out in Switzerland. As a result of the relaxations in Switzerland, there are now only a few reasons for an employee not to return to work in Switzerland, e.g. particularly vulnerable persons due to the high number of cases in Switzerland.
For persons subject to the CH-EU Agreement on the Free Movement of Persons or the EFTA Convention, the usual rules regarding insurance subordination will apply from 1 July 2022.
With regard to situations with the application of a bilateral social security agreement or no agreement at all, it has always been mentioned that the insurance status of persons does not change if they are temporarily unable to physically perform work in Switzerland due to the exceptional situation related to the coronavirus.
The provisions regarding social security are not necessarily coordinated with the COVID agreements in the area of taxation. With regard to Liechtenstein, the provisions will no longer be applicable as of 1.4.2022 (see blog of 3.3.2022 https://www.zulaufgmbh.ch/en/how-much-home-office-can-there-still-be-the-mutual-agreement-on-the-double-taxation-agreement-between-switzerland-and-liechtenstein-to-address-the-covid-19-pandemic-will-be-terminated-as-per-31-3-20/ ). For the other countries with an agreement, Germany, France and Italy, it is probably only a matter of time before these will also expire.
Companies are well advised to deal with the new situation and make arrangements with their employees.
In my training on 29 and 30 June 2022 each afternoon, I will deal with all relevant aspects of home offices abroad (in German).
