CONVINUS Global Mobility Alert - Week 8.2024

BY NORMA REYNOV, CONVINUS
CASE STUDY: REMOTE WORK IN GERMANY FOR A
SWISS EMPLOYER
CASE STUDY
A Swiss company is looking for a qualified employee for the position of “International Head of
Software Development”. The search proves to be difficult and lengthy.
During the ongoing selection process, it turns out that a potential candidate not only has the
required skills, but also fits in perfectly with the corporate culture. However, the candidate prefers
not to work from Switzerland, but mainly from his home office in Germany.
The Swiss company is open to this proposal and is very accommodating.
QUESTION
What does the Swiss company have to consider if it hires the employee, but the employee wants to
perform the work almost exclusively from the German home office?
Challenges & possible solutions
Employment law
The future employee will be subject to German labour law due to the predominant work activity in
Germany. For this purpose, a German employment contract must be drawn up. Here, the integration
of the Swiss employer's regulations must also be considered.
If German regulations are more advantageous than Swiss regulations (e.g. vacations, working
hours), the more advantageous German regulations are generally decisive.
Social security
Due to the predominant work in the German home office, the employee will be subject to German
social security. The Swiss employer is responsible for calculating and paying the social security
contributions. However, this cannot be done from Switzerland alone but requires the support of a
competent German payroll provider.
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