Expatriation of employees


Many Swiss companies send employees to subsidiaries abroad for a temporary period. When the country to which the employee has been sent has not signed an international agreement with Switzerland, it is called expatriation. This mainly concerns most countries that are not members of the European Union or the Agreement on the Free Movement of Persons and the European Free Trade Association.


When sending an employee to work in a foreign country, many questions arise. Who is the employee's official employer? Who pays the salary? The Swiss company or the foreign subsidiary? Who has the authority to dismiss the employee?

Will the employee receive financial assistance from the employer to settle in the country? It is strongly recommended that the employee and the employer sign an agreement that will settle these questions and clarify the rights and obligations of each.

Social Security Coverage

The employee's expatriation may last several months or even several years. When the country of expatriation does not have optimal social security coverage, the employee has an interest in remaining covered by Swiss social security.


The possibility of requesting the continuation of Swiss insurance coverage depends mainly on each social insurance. The duration of the expatriation, the length of time the employee has been insured, the time limit within which the request must be made... Each insurance company imposes different conditions on the coverage of expatriate employees, which can quickly become a headache. 

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