Hiring a cross-border worker: normal in most cases, ordinary in two
Someone who lives in Germany, France, Italy or Austria and commutes to work in Switzerland daily has a G-permit. Contrary to what is often assumed, the simplified procedure excludes only two groups: daily commuters resident in Liechtenstein, and residents of France whose employer is seated in BE, SO, BS, BL, VD, VS, NE or JU (WBB 2.7.1). Every other cross-border worker — Geneva, Ticino, Zurich, residence in Germany, Austria or Italy — goes through the simplified procedure like anyone else. For the two excluded cases the ordinary procedure applies, and the steps below show exactly how it works.
Answer in 30 seconds
Cleaners with a G-permit (cross-border commuters) can usually use the simplified procedure like anyone else. Only two groups are excluded: commuters from Liechtenstein, and from France with a place of work in BE, BL, BS, JU, NE, SO, VD or VS; for those two cases you register the person on the ordinary procedure with the cantonal compensation office and take out UVG accident insurance. Source tax depends on the country of residence and the canton: in the eight France-accord cantons you withhold no Swiss source tax at all (with the attestation); in Geneva, Ticino and for German/Austrian commuters you do.
Simplified procedure: excluded only for cross-border workers from Liechtenstein and from France (place of work BE, BL, BS, JU, NE, SO, VD, VS), where the ordinary procedure applies. Everyone else can use it.
Social insurance (AHV/UVG) is always registered, whatever the canton.
Whether you withhold source tax depends on the canton and country of residence — see the overview below.
This applies when
You employ a cleaner, nanny or carer resident in Germany, France, Italy or Austria (G-permit).
Register as an employer with the cantonal compensation office (one-time).
2
Take out UVG accident insurance — with Suva or a private insurer.
3
Source tax: depends on canton and country of residence (see below) — in the France-accord cantons no withholding with the residence attestation; otherwise a monthly statement to the cantonal tax office.
4
Produce payslips — with both social deductions AND source tax withheld.
5
Issue annual salary statement, submit cantonal wage-structure report, close out source tax for the year.
Source tax by canton and country of residence
«Cross-border worker» is not one single case. Whether and how much source tax you withhold as an employer depends on where the person lives and in which canton you employ them. Four constellations:
France – the eight accord cantons
BE · SO · BS · BL · VD · VS · NE · JU
If the person lives in France and works in one of these cantons, the wage is taxed in France (the 1983 accord). You withhold NO Swiss source tax — provided the person files the French residence attestation (form 2041-AS) each year. France transfers 4.5% back to Switzerland as compensation.
Geneva – special case
GE
Geneva is not part of the 1983 accord. Here the canton taxes the wage at source: you withhold Geneva source tax and settle it with the Geneva tax administration. Geneva pays a share as compensation to the French départements of Ain and Haute-Savoie.
Germany and Austria
BS · BL · SH · AG · ZH · TG · SG · GR etc.
If the person lives in Germany or Austria, they are taxed in their country of residence — but Switzerland withholds a source tax capped at 4.5% of gross wage. This requires the residence certificate (form Gre-1). If the person does not return home on more than 60 days per year for work reasons, the cross-border status lapses.
Italy – Ticino
TI (GR · VS)
A new agreement has applied to cross-border workers from Italy since 2024. «New» cross-border workers (from 2024) are taxed at source in Switzerland, with a credit in Italy; «old» ones (before end-2023) remain, transitionally, taxable only in Switzerland. You withhold Ticino source tax.
The relief concerns only the tax — not social insurance
Even where you withhold no source tax in the accord cantons: the social-insurance obligation (AHV/IV/EO/ALV and UVG accident insurance) always remains. Here you register as for any employment — just via the ordinary procedure, not the simplified one.
Does she live in France? In 8 cantons, Clino prepares the whole case
In the accord cantons — BE, SO, BS, BL, VD, VS, NE and JU — no Swiss source tax is withheld: your cross-border employee is taxed in France. What remains is exactly what Clino already does: AHV registration, accident insurance and monthly payslips on the ordinary procedure. You only need her G permit and, once a year, form 2041-AS (the French residency attestation).
One exception: if she also works substantially in France (roughly 25% or more), social insurance shifts to France — a case Clino doesn't cover.
Geneva, Ticino, residence in Germany or Austria? Clino covers it.
Only two groups are excluded from the simplified procedure: daily commuters resident in Liechtenstein, and residents of France working in BE, SO, BS, BL, VD, VS, NE or JU (WBB 2.7.1). Every other cross-border case — Geneva, Ticino, Zurich, residence in Germany, Austria or Italy — can use the simplified procedure like anyone else, and Clino walks you through it. The two excluded cases Clino runs on the ordinary procedure. Only one thing is out of scope: if she also works substantially in her country of residence (roughly 25% or more), social insurance shifts there.
FAQ: cross-border workers in the household
Can I register my cross-border worker via the simplified procedure?
Usually yes. Only cross-border workers from Liechtenstein, and from France with a place of work in BE, BL, BS, JU, NE, SO, VD or VS, are excluded from the simplified procedure. All other cross-border workers (G-permit) can use it. For the two excluded cases the ordinary procedure applies: register as an employer with the cantonal compensation office, take out UVG insurance and, depending on the canton, withhold source tax.
Do I have to withhold source tax for a French cross-border worker?
In the eight accord cantons (BE, SO, BS, BL, VD, VS, NE, JU), no: with the French residence attestation (2041-AS), the wage is taxed in France. In Geneva, by contrast, you do withhold source tax — Geneva is not part of the accord.
What applies to a cross-border worker from Germany?
They are taxed in Germany, but Switzerland withholds at most 4.5% source tax. For that they give you the residence certificate (Gre-1). If they stay overnight in Switzerland for work on more than 60 days a year, the cross-border status lapses.
Do I need a notification procedure for a cross-border worker?
No — cross-border workers don't follow the 90-day notification procedure; they hold a G-permit issued via the cantonal migration authority. Don't confuse this with the AHV registration: they are two separate steps.
Does Clino handle the registration for cross-border workers?
Yes. If she lives in France and works in one of the eight accord cantons (BE, SO, BS, BL, VD, VS, NE, JU), no Swiss source tax applies and Clino prepares the AHV registration and the accident insurance and produces the monthly payslips on the ordinary procedure. Every other case — Geneva, Ticino, Zurich, residence in Germany, Austria or Italy — is not excluded from the simplified procedure at all (WBB 2.7.1) and runs through Clino normally. The only case not covered is when she also works substantially in her country of residence (roughly 25% or more).
