A cross-border commuter who teleworks beyond a certain threshold switches to the social security system of their country of residence. This guide provides Swiss HR teams with the thresholds applicable in 2026 and the concrete consequences of exceeding them. It covers France, Italy, Germany, and Austria.

What you will discover

• Distinguish between the two risks that are not triggered at the same threshold: taxation and social security.

• Understand the 25% rule and exactly what happens when it is crossed.

• Apply the correct agreement according to the employee's country of residence.

• Anticipate a reassessment of contributions rather than discovering it during an audit.

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