Cross-border workers in Switzerland: salary, tax and telework

What comes off a cross-border worker's salary

As a cross-border worker you pay Swiss social contributions like any employee in Switzerland: 5.3% for AHV, IV and EO, 1.1% for unemployment insurance up to CHF 148,200 a year, your share of the pension fund (from CHF 22,680 a year with one employer) and usually the non-occupational accident premium. Whether income tax is also withheld depends on where you live and where you work. Our gross-to-net calculator applies the official 2026 source tax tables.

Who taxes your salary

When Switzerland taxes at source, your employer applies the cantonal table for your income and family situation. The official tables are published by the Federal Tax Administration. If at least 90% of your household's worldwide income is taxable in Switzerland, you count as a quasi-resident and can request an ordinary assessment by 31 March of the following year, to deduct pillar 3a payments and other costs.

Telework from your home country

For tax, France and Switzerland agreed that from 1 January 2023 you can work from your home in France for up to 40% of your working time without changing which country taxes your salary. The limit is a share of working time, not a fixed number of days: two days out of five is 40%.

For social security, EU rules make a cross-border worker who works 25% or more in the country of residence insured there. Since 1 July 2023 a framework agreement signed by Switzerland and many EU/EFTA countries, France and Germany included, lets you stay insured in Switzerland up to 49.9% telework, if your employer applies for it. Without that application, the 25% limit applies. For German residents, telework also affects the tax rules of the Germany-Switzerland treaty: check your own case with your employer before you agree on telework days.

Health insurance, unemployment and pensions

Health insurance: you are in principle insured under Swiss law, but residents of France, Germany, Italy and Austria can choose their home country's insurance within three months of starting work. The choice is in principle final. See the health insurance guide.

Unemployment: you pay Swiss unemployment contributions, but if you become fully unemployed, your country of residence pays the benefits under its own rules. Switzerland reimburses part of the cost to that country.

Pensions: your AHV contributions give you a Swiss pension later, paid in your home country. Your pension fund capital stays in Switzerland when you change job or stop working there; if you are compulsorily insured in an EU/EFTA country afterwards, only the part above the legal minimum can be withdrawn before retirement. See the Swiss pension system guide.

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Frequently asked questions

Where does a cross-border worker pay income tax?

It depends on where you live and where you work. Residents of France working in Geneva, or in a canton outside the 1983 agreement, are taxed at source in Switzerland. Those working in Bern, Solothurn, either Basel, Vaud, Valais, Neuchâtel or Jura are taxed in France. Residents of Germany are taxed in Germany, with a 4.5% Swiss withholding credited.

How much can I work from home in France?

For tax, up to 40% of your working time without changing which country taxes your salary (since 2023). For social security, up to 49.9% while staying insured in Switzerland, if your employer applies for it; otherwise 25%.

Who pays my unemployment benefits as a cross-border worker?

If you become fully unemployed, your country of residence pays the benefits under its own rules, even though you paid Swiss contributions. Switzerland reimburses part of the cost to that country.

Can a cross-border worker deduct pillar 3a payments?

Yes, if taxed at source in Switzerland and at least 90% of the household's worldwide income is taxable in Switzerland: you can then request an ordinary assessment by 31 March of the following year. If your salary is taxed in France or Germany, the Swiss deduction gives no benefit.