Remote work for cross-border workers: how much can you work from home?
Working from France a few days a week is possible, but above certain thresholds, your tax or your social security can switch countries. Here are the limits you need to know.
In short
- Up to 40% remote work over the year: your salary is taxed as before.
- Up to 49.9%: you stay with Swiss social security, if you only have one employer.
- The two limits are independent: you can go over one without going over the other.
The thresholds to remember
| Share of remote work over the year | Tax | Social security |
|---|---|---|
| Less than 25% | Nothing changes | Nothing changes |
| From 25% to 40% | Nothing changes | Still in Switzerland, with a certificate to request (see below) |
| From 40% to 49.9% | The share of remote work above 40% becomes taxable in France | Still in Switzerland, with the certificate |
| 50% and over | Partly taxed in France | Switch to French social security |
Calculate your share of remote work
The calculation is done over the year: holiday weeks and public holidays count too.
The steps
- Talk to your employer before you start: they are the ones who agree to remote work and handle the paperwork.
- Above 25%, your employer requests an A1 certificate from its AVS compensation office (the Swiss office that manages social security contributions). This document proves that you remain insured in Switzerland.
- Keep a record of your remote working days throughout the year, so you can prove your share if you are checked.
- Check your canton's rules: the exact tax arrangements vary, and Geneva has its own specific rules.
Be careful: the social security agreement does not apply if you have several employers in different countries, or if you are self-employed.
Frequently asked questions
How many days of remote work can a cross-border worker do?
Up to 40% of annual working time with no change for tax, and up to 49.9% while staying with Swiss social security if you have only one employer.
What is the A1 certificate?
It is a document that proves you remain insured with Swiss social security. Your employer requests it from its AVS compensation office as soon as remote work goes above 25%.
Source: Frontaliers Grand Est, possibilities and limits of remote work (updated July 2026)