Home office rules for cross-border commuters: What HR needs to consider in 2026

Remote work has long been established, including for individuals who live in neighboring countries but work in Switzerland – so-called cross-border commuters. For HR departments in Switzerland, however, this brings additional complexity: social security and taxation follow different rules – and this is exactly where most practical risks arise.

This article summarizes the key points in a concise way.

The foundation: The 50% rule in social security

Since 2023, a multilateral agreement between Switzerland and EU/EFTA states has been in force. It allows cross-border commuters to work partially from home in their country of residence without changing their social security status.

Specifically: as long as employees work less than 50% in their country of residence, they remain insured under the Swiss system.

For HR, however, one point is crucial: this rule only applies if the requirements are met – in particular, a valid A1 certificate and proper documentation of working days.

Further information is provided by the Federal Social Insurance Office:

👉 Telework (German)

Taxation: Different rules per country

A key point for HR: the 50% rule does not automatically apply to taxation.

While social security is coordinated, tax regulations are based on bilateral agreements. This means that depending on the country of residence, different – often stricter – thresholds apply.

In practice, both levels must always be considered separately:

• Social security (up to <50%)
• Taxation (country-specific)
  
  

France from 2026: clearer but stricter rules

For cross-border commuters residing in France, new permanent rules will come into force as of January 1, 2026.

Going forward:

• Up to 40% remote work → taxation remains in Switzerland
• Above 40% → partial taxation in France

For HR, this provides greater planning certainty – but also requires more precise management of working days.

In addition, an automatic exchange of data will be introduced. Remote work shares will therefore become more transparent, further increasing the requirements for internal controls.

More details are available from the State Secretariat for International Financial Matters:

👉 Additional agreement to the double taxation agreement between Switzerland and France

What HR should do now in practice

Remote work for cross-border commuters works – but not without clear management. Particularly important are:

• Clear internal limits for remote work per country
• Ongoing tracking of working days
• Separation of tax and social security topics
• Proper documentation (e.g. A1)
• Awareness and training of managers

In practice, especially when it comes to tracking, manual solutions (e.g. Excel) quickly reach their limits. Specialized systems or software solutions can help automatically track working days, monitor thresholds, and ensure compliance.

Conclusion

Flexible working models remain possible – but only within clear regulatory boundaries. For HR, this means: less intuition, more system.

The use of suitable tools can be crucial in minimizing risks and keeping administrative effort under control.

👉   We support companies in exactly this area – from structuring to digital solutions for tracking and monitoring remote work days for cross-border commuters.
That’s why we developed our new “Cross-Border Commuter Module” for you!

We would be happy to present our solutions to you.