Posting of Workers (Entsendung)
Entsendung means you send an employee to work temporarily in another country (usually EU/EFTA) while they stay employed by your Swiss company. You remain responsible for Swiss employment law, but must also comply with the destination country's mandatory wage, working time, and safety standards. This comes up when you have a client project abroad, open a temporary office, or staff a sister company.
Entsendung (posting) occurs when you deploy a Swiss-employed worker to perform work in another country for a defined period—typically a few weeks to two years—while maintaining the employment relationship with your Swiss company. The worker's salary, pension contributions (Pensionskasse), and statutory employment contract remain Swiss-governed.
Swiss law recognises posting under the Arbeitsgesetz (ArG) and bilateral agreements with EU/EFTA states. The destination country's labour inspectorate may require you to register the posting and guarantee local minimum wages, holiday entitlements, and safety rules apply on-site.
When Entsendung Applies
Posting happens when you send staff to work abroad for a client, subsidiary, or project—but intend them to return to Switzerland. If someone relocates permanently to take a local job abroad, that is expatriation, not posting.
Common scenarios: installing equipment or providing training in Germany or France for 3 months; staffing a temporary construction site in Italy; seconding an employee to a sister company in Liechtenstein for 18 months; or providing services at a client's UK office.
- Work is temporary and location-defined (not indefinite relocation).
- Employment contract and Swiss salary structure stay in place.
- Worker returns to Switzerland at end of posting period.
- Posting typically lasts from weeks to 24 months.
- Applies to EU/EFTA countries and some others by treaty.
Your Obligations as Employer
You must comply with destination-country mandatory standards (minimum wage, working time, paid leave, occupational safety) even though the worker is on your Swiss payroll. This is not optional—it is enforced by the host country's labour inspectorate and can result in fines or work-stoppage orders.
Before posting, research the destination canton or country's specific rules. Registration or notification may be required. Keep records of the posting agreement, duration, and wage compliance. Your Swiss employment law obligations (Arbeitszeugnis, notice periods, pension contributions) continue unchanged.
- Guarantee posted worker receives at least local minimum wage.
- Apply destination country's mandatory working-time and rest-period rules.
- Maintain Swiss pension contributions and social insurance.
- Register posting if required by destination country.
- Continue Swiss-law employment protections (notice period, Arbeitszeugnis).
- Document posting purpose, duration, and wage top-up in writing.
Most Common Mistake
Employers assume their Swiss salary level is sufficient and fail to check whether it meets the destination country's statutory minimum or sectoral Gesamtarbeitsvertrag (GAV) wage floor. This exposes you to back-pay claims and penalties.
A second error: treating posting as permanent relocation and not preparing a return plan. If the worker stays abroad indefinitely without a clear end date or written extension, the posting arrangement collapses and can trigger tax or insurance disputes. Always agree the posting duration in writing before departure.
- Not verifying destination-country minimum wage requirements beforehand.
- Failing to document the posting agreement and expected return date.
- Assuming Swiss Quellensteuer or social-insurance rules apply abroad.
- Not topping up wages if Swiss salary falls below local statutory minimum.
- Leaving insurance or accident-cover gaps during the posting period.
Frequently asked questions
- Do I pay Swiss salary or local salary for a posted worker?
- Pay at least the higher of: your Swiss salary for the role, or the destination country's statutory minimum wage (or sectoral GAV if applicable). Many employers add a modest top-up (5–15%) to cover cost-of-living or risk differences. The entire Swiss salary remains subject to Swiss social insurance and Pensionskasse contributions.
- How long can posting last?
- EU/EFTA posting directives typically allow 12–24 months per assignment. Beyond that, the arrangement may be treated as permanent relocation, triggering different tax and employment rules. Check the specific country agreement. Always agree duration in advance.
- Who is responsible for workplace safety abroad?
- You remain the primary employer and must ensure the posted worker has safe conditions. The destination country's labour inspectorate and your Swiss insurance provider (Suva if applicable) have oversight. Confirm your liability insurance covers work in that country before posting.
General information for Swiss employers, not legal advice. Have a lawyer confirm anything with legal consequences.