Remote Work Law in Switzerland: Employer Obligations and Best Practice

Remote and hybrid working arrangements have become a permanent feature of the Swiss employment landscape. Yet Switzerland has no single, unified “remote work law.” Instead, the legal framework is assembled from the Swiss Code of Obligations (OR), the Labour Act (ArG), accident insurance regulations, data protection requirements and — for cross-border situations — bilateral agreements with neighbouring countries. This guide untangles the full regulatory picture for employers.

Legal Foundation

Employment Contract Requirements

Under Swiss law, the place of work is a material term of the employment contract (Art. 327a OR). Any shift to remote or hybrid working should be documented through:

• A formal addendum to the employment contract, or
• A standalone home office/remote work policy referenced in the contract

The agreement should specify:

• Whether remote work is voluntary or mandatory
• The permitted remote work location(s)
• Working hours and availability expectations
• Equipment and expense provisions
• Data protection and confidentiality obligations
• Conditions for revocation of the remote work arrangement

No General Right to Remote Work

Swiss law does not grant employees a general right to work from home. Remote working is a matter of contractual agreement between employer and employee. However, once remote work is established as a regular practice (typically defined as occurring consistently over several months), it may become an implicit contractual term that the employer cannot unilaterally revoke without observing the contractual notice period.

Employer Obligations

Workspace and Equipment

Under Art. 327 OR, the employer must provide the tools and materials necessary for work performance. For remote work, this typically includes:

Key principle: If the employer mandates remote work, the employer must bear all costs. If remote work is at the employee’s request, cost-sharing arrangements are permissible but should be documented.

Expense Reimbursement

Art. 327a OR requires the employer to reimburse all expenses necessarily incurred in the performance of work. For remote workers, reimbursable expenses include:

• Proportionate rent — if the employer does not provide an office and the employee must use personal living space for work
• Electricity and heating — proportionate to work usage
• Internet costs — either actual additional cost or a flat monthly allowance
• Office supplies — paper, toner, stationery

Many Swiss employers address this through a fixed monthly allowance, typically CHF 100–250, which covers all home office expenses. This approach is administratively simpler but must be genuinely cost-reflective to be tax-neutral for the employee.

Tax treatment: Flat-rate home office allowances up to CHF 150 per month are generally accepted by cantonal tax authorities without detailed substantiation. Higher amounts may require documentation.

Health and Safety

The Labour Act (ArG) and its ordinances apply to remote workers. Employers must:

1. Conduct an ergonomic risk assessment — SECO provides guidelines on workstation setup (screen height, chair adjustment, lighting)
2. Ensure compliance with working time regulations — maximum 45-hour work week for industrial workers, 50 hours for others (though many white-collar remote workers fall under Art. 73a ArGV 1 exemptions)
3. Prevent overwork — employers must monitor that remote workers respect rest periods (minimum 11 consecutive hours daily rest, weekly rest day)
4. Document working hours — unless the employee falls within a contractual exemption from time recording (available for employees earning above CHF 120,000 with significant autonomy)

Accident Insurance

This is a critically important area often overlooked:

• Occupational accidents (Berufsunfall): Accidents occurring during remote work are covered by the employer’s mandatory UVG occupational accident insurance, provided the accident occurs “in the performance of work”
• Non-occupational accidents (Nichtberufsunfall): Covered if the employee works 8+ hours per week for the employer
• Grey area: An injury sustained while making coffee during a work-from-home day may or may not qualify as an occupational accident — the determination depends on whether the activity is sufficiently connected to work

Employer action required: Review your UVG policy to ensure remote work locations are covered. Notify your insurer of any regular home office arrangements.

Data Protection and Security

Under the Swiss Federal Act on Data Protection (nFADDP), employers must ensure that personal data processed by remote workers is adequately protected. This means:

• VPN and encrypted connections for accessing company systems
• Device management — MDM (Mobile Device Management) solutions for employer-owned devices
• Clean desk policy — even at home, employees handling sensitive data must secure physical documents
• Incident reporting — remote workers must report data breaches through the same channels as on-site staff
• Third-party access — employees must prevent family members or housemates from accessing work data

Working Time Regulations for Remote Workers

Standard Rules

Exemptions from Time Recording

Since 2016, Swiss law has permitted two categories of time-recording exemption:

1. Art. 73a ArGV 1 — Collective agreement exemption: Employees earning above CHF 120,000 gross per year with significant autonomy over their working time may be exempted from detailed time recording through a collective labour agreement
2. Art. 73b ArGV 1 — Simplified recording: Employees with significant scheduling autonomy may record only total daily working hours without start/end times

For remote workers with flexible schedules, these exemptions are often practical necessities. However, the employer must still ensure that maximum hours and rest periods are respected.

Right to Disconnect

Switzerland does not currently have a statutory “right to disconnect” comparable to France’s 2017 law. However, employers have a duty of care (Art. 328 OR) that extends to protecting employees from burnout caused by always-on expectations. Best practice is to include availability windows in the remote work agreement and to discourage after-hours communication.

Cross-Border Remote Work

Cross-border telework raises significant complications for employers with staff residing in France, Germany, Italy or Austria and commuting to — or now working remotely from — Switzerland.

Social Security

The EU/EFTA coordination rules (EC Regulation 883/2004) apply to Switzerland through bilateral agreements. The general rule: an employee is subject to the social security system of the country where they perform a substantial part (25%+) of their work.

Implication: If a cross-border worker based in France works from home more than 25% of the time, they may become subject to French social security rather than Swiss, creating significant cost and administrative implications for the employer.

Multi-state worker framework agreement: Since July 2023, a framework agreement allows cross-border teleworkers to remain in the Swiss social security system if they work up to 49.9% from their home country. Switzerland has signed this agreement with most EU/EFTA states. Employers must apply for a certificate of coverage (A1 certificate) to benefit from this arrangement.

Tax Implications

Cross-border remote work also creates tax complications:

• Permanent establishment risk: If a cross-border employee works regularly from home in their country of residence, this may create a permanent establishment for the Swiss employer in that country
• Withholding tax: Withholding tax obligations may shift depending on where work is performed
• Double taxation: The applicable double tax treaty determines how employment income is allocated between countries

Practical guidance: Limit cross-border remote work to a maximum of 40% of working time and obtain a multi-state worker certificate from the competent social security authority. Consult a cross-border tax specialist for structures involving more than two jurisdictions.

Drafting a Remote Work Policy

A comprehensive Swiss remote work policy should address:

1. Eligibility — which roles qualify for remote work and under what conditions
2. Schedule — minimum office days (if hybrid), core hours for availability
3. Location — approved remote work locations (home only, or also co-working spaces, abroad?)
4. Equipment — what the employer provides and who bears maintenance responsibility
5. Expenses — reimbursement amount and mechanism
6. Data protection — security requirements, device management, clean desk obligations
7. Health and safety — ergonomic self-assessment checklist, accident reporting procedures
8. Working time — whether time recording applies, maximum hours, rest period compliance
9. Liability — damage to employer equipment at home, insurance coverage
10. Termination of arrangement — notice period for revoking remote work approval

Tax Deductions for Employees

Remote workers may claim tax deductions for professional expenses:

• Flat-rate professional expense deduction: Most cantons allow a standard deduction of 3% of net salary (minimum CHF 2,000, maximum CHF 4,000) without substantiation
• Actual expense deduction: If actual home office costs exceed the flat rate, employees may claim documented expenses including proportionate rent, utilities and equipment depreciation
• Commuting expense adjustment: Employees working from home reduce their commuting expense deduction proportionally

For employers, providing clear documentation of the remote work arrangement supports employees’ tax filings and demonstrates the company’s compliance posture, which matters during annual audits.

Practical Recommendations

1. Formalise every remote work arrangement in writing — informal agreements create legal uncertainty
2. Provide a fixed monthly home office allowance of CHF 100–200 to simplify expense management
3. Conduct annual ergonomic self-assessments using SECO’s standard checklist
4. Cap cross-border remote work at 40% of working time unless specialist tax and social security advice confirms a higher threshold is sustainable
5. Install MDM and VPN on all devices used for remote work
6. Review UVG insurance coverage annually to ensure home office accidents are covered
7. Set clear availability expectations to prevent burnout and comply with duty-of-care obligations
8. Budget for salary benchmarks that reflect the remote work market — top Swiss talent increasingly expects hybrid flexibility as standard

Remote work is no longer an emergency measure. It is a structural component of the Swiss labour market that requires the same contractual rigour and compliance attention as any other employment arrangement.

Donovan Vanderbilt is a contributing editor at ZUG BUSINESS, the institutional intelligence publication of The Vanderbilt Portfolio AG, Zurich. His coverage spans Swiss employment law, workforce policy and cross-border labour regulations.