Further publication of the FSIO regarding the new possibilities in the telework agreement as of 1.7.2023
The FSIO has published further information in the communication to the AHV/OASI compensation funds and EL implementing agencies, no. 470 of 20 June 2023.
The link to the full communication is AHV/EL Mitteilung Nr. 470. (available in French and German)
It should be noted that the scope of application does not only cover cross-border commuters according to the CH-EU or EFTA Agreement on the Free Movement of Persons (G permit – minimum weekly return), but also all groups of persons in a cross-border telework situation to whom Regulation 883/2004 applies.
The further conditions that this is telework within the meaning of the Framework Agreement must absolutely be adhered to (no other regular activity in the country of residence or in another EU state and no self-employment).
The clarifications regarding occasional telework are formulated as follows and allow for some flexibility.
“On the other hand, the agreement can in principle be applied to irregular (non-regular), short-term ad hoc work assignments in the state of residence or in another EU or EFTA state. However, the wording of the agreement excludes any other activity that is carried out with a certain regularity. Whether this also applies to marginal activities is currently still being discussed at EU level. Even a short assignment abroad in a contracting state (for example, a posting to a contracting state for a few days) does not exclude the application of the agreement.” (inofficial translation)
Notes on how to proceed on the ALPS platform.
The application is a special business case “cross-border telework”. The A1 certificate is only issued by the compensation office if the institution in the country of residence gives the green light. However, this should not be a problem in clear cases of application. Nevertheless, it is important that companies check the facts carefully beforehand. The A1 certificate can be applied for a maximum of 3 years. Changes in the respective circumstances should also be followed up by the employer.
Furthermore, reference is made to the blog of 18.5.2023 https://www.zulaufgmbh.ch/en/social-security-update-on-telework-in-the-scope-of-the-ch-eu-and-ch-efta-agreements-on-the-free-movement-of-persons/ and from 14.4.2023 https://www.zulaufgmbh.ch/en/news-mfa-social-security-and-telework-dtt-ch-d-memorandum-of-understanding-on-senior-executives/.
The webinar Telework and social security – are you ready? will be offered in English on 6.7.2023 from 12.00 – 13.30 hrs. https://www.zulaufgmbh.ch/en/course/telework-and-social-security-are-you-ready/
The webinar Telework and Social Security – Need for Action focusing on these innovations will be held again in German on 23.8.2023 from 12:00 to 13:30 https://www.zulaufgmbh.ch/kurse/telearbeit-und-sozialversicherungen-handlungsbedarf/
The one-day training course Cross-border social security for HR and Payroll on 7th and 12th of September from 8.30 a.m. to 12.00 p.m. in German will deal more in depth with all social security aspects, including these new possibilities. https://www.zulaufgmbh.ch/kurse/grenzueberschreitende-sozialversicherungen-fuer-hr-und-payroll-3/
Working and Rest Time regulations will become more flexible as of 1.7.2023
The Federal Council is relaxing the working time and rest period regulations for selected companies. It is implementing the amended Ordinance 2 to the Labour Code (ArGV 2) from the beginning of July 2023. The revision allows for greater flexibility for information and communication technology (ICT) companies on the one hand and for service companies in the areas of auditing, fiduciary services and tax consultancy on the other.
The new Article 32b will allow employees with project work and time-critical assignments in information and communication technology (ICT) enterprises to work an extended period of 17 hours instead of 14 hours in certain situations. In addition, the daily rest period can be reduced or interrupted from 11 to 9 hours several times a week.
On the other hand, with the new Article 34a ArGV 2, service companies in the areas of auditing, fiduciary services and tax consultancy are given the option of employing workers who have a supervisor function or who work as technical specialists according to a specific annual working time model.
The obligation of employers to record the working hours of their employees, however, remains unchanged.
Further details can be found directly in the ordinance (in German, French or Italian) https://www.fedlex.admin.ch/eli/cc/2000/244/de (select 1.7.2023 and search for the two ordinance articles).
I will also publish further information as soon as the clarifications of the CH-F telework agreements in the area of taxes are published.
Also, there are still no publications available regarding a possible temporary CH-Italy telework agreement from 1.2 to 30.6.2023. It therefore continues to be interesting.