The Federal Social Insurance Office FSIO confirmed on 20 June 2022 that the flexible application of the social security coordination rules in relation to EU/EFTA countries will be extended until 31 December 2022. The members of the competent EU Administrative Commission had previously agreed on an extension of the flexible application of the coordination rules. The existing “no-impact”-policywould have expired at the end of June 2022.
In concrete terms, this means that employees continue to be subject to the social security scheme in their usual country of work, even if they are working from home in their foreign country of residence within the EU/EFTA during 25% or more of the time.
However, it should be noted that the main agreements (EU Agreement on the Free Movement of Persons and the EFTA Convention) are applicable to nationals only. Consequently, the previously mentioned “no-impact”-policy applies to individuals with Swiss and EU/EFTA nationality only.
The participating countries are currently working on a permanent solution to be implemented as of 1 January 2023, which shall allow a certain extent of cross-border work from home without changing the social security jurisdiction.