Hiring a foreign employee in Switzerland involves navigating a complex system of work permits, quotas and administrative procedures. This guide presents the different types of permits, procedures for EU/EFTA and third-country nationals, costs, deadlines and employer obligations in 2026.
Overview of work permits in Switzerland
Switzerland distinguishes two main categories of foreign workers: EU/EFTA nationals, who benefit from the Agreement on the Free Movement of Persons (AFMP), and third-country nationals, subject to more restrictive conditions.
| Permit | Designation | Duration | Target group | Tied to employer |
|---|---|---|---|---|
| B permit | Residence permit | 5 years (EU/EFTA) / 1 year (third country) | Workers with contract > 1 year | No (EU) / Yes (third country) |
| C permit | Settlement permit | Unlimited | Long-term residents (5-10 years) | No |
| G permit | Cross-border permit | 5 years (EU/EFTA) | Cross-border commuters returning daily/weekly | No (EU) |
| L permit | Short-term permit | Max. 1 year | Contracts of 90 days to 1 year | Yes |
| 90-day notification | Notification procedure | Max. 90 days/year | Short EU/EFTA assignments | -- |
The B permit: residence permit
B permit EU/EFTA
The B permit is issued to EU/EFTA nationals who have an employment contract in Switzerland of more than one year. It is valid for 5 years and automatically renewable if the employee continues to exercise a gainful activity. The B EU/EFTA permit is not tied to a specific employer: the holder can change employer, canton and profession freely.
The application is made by the employer to the Cantonal Office of Population and Migration (OCPM in Geneva). Required documents are the employment contract, a valid identity document and proof of domicile.
B permit for third-country nationals
For third-country nationals (non-EU/EFTA), the B permit is issued under strict conditions. The employer must demonstrate that no suitable candidate was found on the Swiss or European market (priority of domestic workers). Salary and working conditions must correspond to local and sectoral standards.
The B permit for third-country nationals is generally valid for 1 year, renewable, and tied to the employer and canton. A change of employer requires a new authorisation procedure. This type of permit is subject to annual quotas set by the Federal Council.
2026 quotas for third-country nationals
| Permit type | Annual quota 2026 (federal) |
|---|---|
| B permit third country (residence) | 4,000 units |
| L permit third country (short-term) | 4,500 units |
These quotas are distributed among cantons proportionally to their population and economic fabric. The canton of Geneva generally receives a significant share due to its international character.
The C permit: settlement permit
The C permit grants a permanent right of residence in Switzerland. It is issued after a regular stay of 5 to 10 years (depending on nationality) and subject to successful integration (language proficiency, respect for the legal order, financial autonomy).
Advantages of the C permit
- No renewal required: the permit is unlimited (validity check every 5 years)
- Total freedom: no restriction on canton, employer or profession
- No withholding tax: the holder is taxed through ordinary assessment (tax return)
- Easier access to credit: banks and landlords consider the C permit as a guarantee of stability
- Family reunification: simplified conditions for bringing spouse and children
Timeframes for obtaining the C permit
| Nationality | Standard timeframe | Accelerated timeframe (successful integration) |
|---|---|---|
| EU/EFTA | 5 years of regular residence | -- |
| USA, Canada, Australia, etc. | 10 years of regular residence | 5 years (under conventions) |
| Other third countries | 10 years of regular residence | 5 years (successful integration) |
The G permit: cross-border permit
The G permit is intended for cross-border workers, i.e. persons who reside in the border zone of a neighbouring country (France, Germany, Italy, Austria, Liechtenstein) and work in Switzerland. In Geneva, approximately 90,000 cross-border workers cross the border each day, making it the canton with the highest proportion of cross-border workers.
G permit conditions
- Residence: the holder must reside in the border zone of the neighbouring country
- Regular return: obligation to return home at least once per week
- Duration: 5 years for EU/EFTA nationals with an indefinite or > 1-year contract; proportional to the contract otherwise
- Taxation: Geneva cross-border workers are taxed at source in Geneva (specific Franco-Swiss tax agreement for Geneva)
The L permit: short-term permit
The L permit is issued for assignments or contracts of 90 days to one year. It is particularly suited to temporary assignments, internships, replacements or fixed-term projects.
For EU/EFTA nationals, the L permit is not subject to quotas and the procedure is simplified. For third-country nationals, it is subject to quotas and the same domestic worker priority conditions apply.
Notification procedure for assignments under 90 days
EU/EFTA nationals performing an assignment in Switzerland of less than 90 days per calendar year do not require a work permit. An online notification on the SECO portal must be made at least 8 working days before the activity begins (4 days in certain sectors).
This procedure concerns in particular seconded service providers, fitters, consultants on assignment and trainers. The employer (or the Swiss client) is responsible for the notification.
Procedure for obtaining a work permit
For EU/EFTA nationals
- Signing the employment contract between the Swiss employer and the employee
- Submitting the application to the Cantonal Office of Population (OCPM in Geneva) with the contract, a copy of the identity document and a photo
- Permit issuance within 1 to 4 weeks (the employee can start work before receiving the permit if the application has been submitted)
- Registration with the municipality of residence (if the employee settles in Switzerland)
For third-country nationals
- Job posting on the Swiss and European market (proof of unsuccessful search)
- Application submission to the cantonal employment service with justification of priority, candidate's CV, diplomas, and employment contract
- Cantonal pre-approval: the canton examines the application and issues a preliminary opinion
- Federal authorisation: the State Secretariat for Migration (SEM) gives its approval
- Permit issuance and entry authorisation (visa if necessary)
- Registration and commencement of activity
Costs associated with work permits
| Type of fee | Approximate amount |
|---|---|
| Cantonal fee (B/C/G permit) | CHF 65 to CHF 145 |
| Federal fee (third country) | CHF 60 to CHF 130 |
| Biometric residence document | CHF 30 to CHF 50 |
| Visa fees (if required) | CHF 80 to CHF 100 |
| AX-Fiduciaire support | CHF 250 to CHF 750 depending on complexity |
Official fees are generally borne by the employee, but many employers choose to cover them, especially for qualified positions.
Withholding tax: employer obligations
Employees who do not hold a C permit are subject to withholding tax. The employer is required to deduct tax directly from the salary and remit it monthly to the cantonal tax authority.
Withholding tax scales in Geneva (2026 examples)
| Family situation | Monthly gross salary | Approximate rate (GE) |
|---|---|---|
| Single without children (scale A) | CHF 5,000 | ~10.5% |
| Single without children (scale A) | CHF 8,000 | ~14.5% |
| Married, 1 income, 2 children (scale C) | CHF 8,000 | ~7.5% |
| Married, 2 incomes, no children (scale B) | CHF 10,000 | ~14.0% |
The exact scales depend on the canton of residence (or the canton of work for cross-border workers), family situation, number of children and confession. The employer must determine the correct scale for each employee and update rates in case of a change in situation.
AX-Fiduciaire support
At AX-Fiduciaire, we assist employers with all procedures related to work permits and withholding tax:
- Needs analysis: determining the appropriate permit type for your situation
- File preparation: preparing required documents, drafting justifications
- Submission and follow-up: submitting the application and follow-up with authorities (OCPM, SEM)
- Withholding tax management: determining scales, deduction, monthly declaration
- Renewal and changes: monitoring deadlines, renewal applications, permit changes
These services are integrated into our payroll management service or available separately. Contact us for a personalised quote.