Silvia Bucher
Cross-border constellations in social security law
Workshop by Silvia Bucher on the occasion of the ISIS) seminar on 09 November 2021 entitled "Freelance work: tax, social security and pension law aspects".
Case 1: Europe - Self-employed cross-border worker
1. facts of the case
Mr A., a French national, lives in France and works as a self-employed cross-border commuter in Switzerland.
Questions
- In which state does he have to pay social security contributions?
- Does this apply to all branches of social security?
Case 2: Europe - Self-employment in two states
1. facts of the case
Ms B., an Italian citizen, lives in Italy. She is usually self-employed in both Italy and Switzerland.
Questions
- In which state(s) does she have to pay social security contributions?
- Taking into account what income?
Case 3: Europe - Self-employment in one state, dependent employment in another state
1. facts of the case
Mr C., a German national resident in Germany, works as a self-employed doctor in Germany.
He is also a member of the board of directors of a medical technology company in Switzerland. He does most of this work in Germany, either in his practice or at home. He regularly comes to Switzerland for board meetings. The part of his work in Switzerland (place of work) accounts for less than 5% of his total employment in terms of time and income.
Questions
- In which state(s) does C. have to pay social security contributions?
- Taking into account what income?
Case 4: USA
1. facts of the case
a) Ms D., who is resident in Switzerland, is self-employed in the USA.
b) Ms D., who is resident in the USA, works as a board member in both the USA and Switzerland. This activity is considered self-employment in the USA and dependent employment in Switzerland.
Questions
- What legislation is applicable in situation a?
- What legislation is applicable in situation b?
