1. Is there any legislation relating to working from home in your country?
  2. How can working from home be implemented in a company (e.g. through collective bargaining agreements, a unilateral decision, employment contracts)?
  3. Can an employer force an employee to work from home or to return to the office if they have been working from home?
  4. Can an employee force an employer to allow them to work remotely? 
  5. Does an employer have to provide the employee with office equipment and supplies where remote working is agreed or required? 
  6. Does a company have to reimburse an employee for expenses incurred in connection with remote working, and if so, which expenses?
  7. Does an employer have to grant an employee a specific allowance for working from home? If so, under what conditions does an employer not have to pay such an allowance?
  8. For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective?
  9. Are there any other specific obligations for the employer?
  10. Does an employee need to be insured to work from home?
  11. Is an employee who works from home protected by legislation for work-related accidents and illnesses?
  12. Are there any other specific obligations on the employee?
  13. Have there been any legislative changes, or updates to immigration rules, designed to encourage short-term remote working in your country (compared to the rules normally found in other countries)?
  14. What is meant by remote work abroad and do national regulations exist in this regard?
  15. Which labour law provisions are applicable during remote work abroad?
  16. Do employees remain in the previous social security system during remote work abroad?
  17. What applies in terms of tax law to short-term remote work abroad, especially after or before a holiday?
  18. What needs to be considered in terms of residence law?
  19. Any other comments?

1. Is there any legislation relating to working from home in your country?

No.

2. How can working from home be implemented in a company (e.g. through collective bargaining agreements, a unilateral decision, employment contracts)?

By individual agreement between the employer and the employee.

3. Can an employer force an employee to work from home or to return to the office if they have been working from home?

Yes, the employer can terminate the home office agreement but must usually respect any applicable notice period when doing so.

4. Can an employee force an employer to allow them to work remotely? 

No. Employees generally cannot force an employer to permit remote working. Home office arrangements usually require the employer’s consent, unless a contractual, policy-based or collective agreement entitlement applies.

5. Does an employer have to provide the employee with office equipment and supplies where remote working is agreed or required? 

Generally yes. However, the parties may agree that the office equipment and supplies are provided by the employee. The parties may also agree that the costs for such office equipment and supplies must be borne by the employee.

6. Does a company have to reimburse an employee for expenses incurred in connection with remote working, and if so, which expenses?

Yes. In case of mandatory remote working (i.e. if the employer does not provide permanent and suitable office space to the employee), the employer must bear the expenses incurred in connection with remote working. This includes (but is not limited to) a contribution to the employee's rent and ancillary costs. 

In case of voluntary remote working (i.e. if the employer provides permanent and suitable office space to the employee), the employer does not have to reimburse the employee for expenses incurred in connection with remote working.

7. Does an employer have to grant an employee a specific allowance for working from home? If so, under what conditions does an employer not have to pay such an allowance?

In case of mandatory remote working (i.e. if the employer does not provide permanent and suitable office space to the employee), the employer must bear the expenses incurred in connection with remote working. This includes (but is not limited to) a contribution to the employee's rent and ancillary costs. Any corresponding allowance must be agreed upon in writing and cover all actual expenses incurred by the employee.

In case of voluntary remote working (i.e. if the employer provides permanent and suitable office space to the employee), the employer does not have to reimburse the employee for expenses incurred in connection with remote working. No allowance is owed in the case of voluntary remote working.

8. For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective?

Yes. The ultimate responsibility lies with the employer.

9. Are there any other specific obligations for the employer?

No.

10. Does an employee need to be insured to work from home?

Generally yes.

Generally yes.

12. Is an employer permitted to offset or take into account employee cost savings resulting from remote working (e.g. reduced commuting costs) when determining remuneration or allowances? 

The situation may be taken into account when offering remuneration and allowances to a specific employee. 

On the other hand, the employer may not reduce an already agreed remuneration or allowances due to such situation. Such cost savings may also not be deducted from any mandatory minimum remuneration as defined by any applicable regulations or collective bargaining agreements.

13. Are there any other specific obligations on the employee?

While working remotely, the employee must ensure full confidentiality and compliance with any applicable data protection regulations.

14. Have there been any legislative changes, or updates to immigration rules, designed to encourage short-term remote working in your country (compared to the rules normally found in other countries)?

No

15. What is meant by remote work abroad and do national regulations exist in this regard?

Working outside of Switzerland. 

There are no national regulations in this regard.

16. Which labour law provisions are applicable during remote work abroad?

In case of short remote work abroad, the law applicable to the merits of the employment relationship continues to apply. 

In addition, public employment law (e.g. health and safety regulations, restrictions on working time) at the place of remote work applies.

17. Do employees remain in the previous social security system during remote work abroad?

This depends on the duration of remote work abroad and the countries involved. In case of short-term remote work abroad, the employees usually remain in the previous social security system.

18. What applies in terms of tax law to short-term remote work abroad, especially after or before a holiday?

Short-term remote work abroad does usually not imply any consequences from a tax law point of view.

19. What needs to be considered in terms of residence law?

Short-term remote work abroad does usually not have any impact on an existing Swiss residency.

20. Any other comments?

If the employee works primarily remotely, this may result in the place of remote work being designated as the venue for legal proceedings.

The risks of creating a permanent establishment from a tax law point of view have to be assessed in each case based on the specific circumstances.