Since 1 July 2025 the Swiss–French telework agreement keeps social security in Switzerland up to 49% remote work. Payroll managers in Geneva need revised controls before year-end to avoid contribution gaps.
Direct effects on payroll:
- monthly confirmation of remote days for each cross-border employee becomes mandatory;
- signed declarations must be stored for six years with manager validation;
- communication with AVS and accident insurers must be documented once the 49% threshold is reached;
- withholding tax adjustments must follow the September 2025 cantonal update.
Plan before December 2025:
- refresh telework policies and remind employees of declaration rules;
- align payroll, HR and tax teams so an automatic audit starts at 40% remote work;
- check that tools (Odoo, Abacus, ProConcept) can export the OFAS report;
- brief leadership on penalties and roll out quarterly compliance reviews.
Geneva's tax authority now runs monthly briefing sessions. Keep regulatory monitoring active: French authorities already announced a 2026 review.
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