Author:Norma Reynov,CONVINUS global mobility solutions
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New work realities – new demands
The world of work has changed, and with it the expectations placed on HR and payroll teams. Flexible working models like hybrid work or remote work are no longer the exception - they have become the norm. Employees today move naturally between multiple work locations: the office, their home, and increasingly, across borders.
What may seem modern and attractive from an individual perspective can have significant operational consequences for employers. The challenge lies not necessarily in legal complexity, but in day-to-day implementation. It needs to be clear who is working where, when, and to what extent. Which processes are in place - and where are the gaps?
What does "hybrid work" mean – and what doesn't it?
The term "hybrid work" is used very differently in practice, depending on whether it refers to domestic work structures or cross-border working models.
In its traditional, national sense, hybrid work refers to a combination of on-site work in the office and home-based work. Employees split their time between the company office and their home office. In Switzerland, this model is now widely established and generally does not raise legal or administrative issues.
However, things become significantly more complex in an international context. Hybrid work may also include scenarios where employees live abroad, commute regularly to the office, work occasionally from another country, or take up temporary remote working arrangements such as a "workation". The lines between hybrid work, remote work, cross-border commuters and posted worker setups are often blurred. This variety makes it essential for HR and payroll to understand the specific setup in each case and classify it correctly.
Why hybrid models create challenges
Hybrid work is not a legal concept; it is a working model. It does not in itself define employment rights, tax obligations or social security consequences. However, depending on how it is implemented, it can raise very practical follow-up questions – some of them administratively complex.
Even a few working days abroad can trigger requirements, such as foreign wage tax obligations, social security coverage, or reporting duties to authorities. Questions around work permits, data protection or secure IT access for remote work may also arise.
In practice, the problem is often not the complexity of individual laws. It is the lack of transparency about employees' actual work locations and the absence of routine internal processes for managing international working time. Companies often lack clarity on who is responsible for what when international work is involved – and what the administrative consequences may be.
Many organizations, particularly in the mid-sized sector, have allowed hybrid working in recent years. Sometimes as part of a strategic shift, sometimes out of necessity. What began as one-off solutions has often become the new normal. Yet in many cases, clear rules, responsibilities and supporting processes are still missing - particularly from a compliance perspective.
What HR and payroll teams need now
HR and payroll need to maintain oversight. That means knowing who is working where, when, and how often outside of Switzerland. This cannot be done without employee input. And it requires clarity across the company about which forms of hybrid work are permitted, and which are not. Without this, uncoordinated individual cases can emerge, with potentially unpredictable consequences.
It is not only about labor law or organizational issues. Tax and social security implications must also be recognized and understood; ideally before a certain working model is implemented or promised to employees.
Experience shows that certain models (for example, regular work from abroad or extended international "workation") can result in considerable administrative effort. Just assessing the tax and social security implications can be complex. Implementation in practice is often even more challenging.
A solid foundation consists of a lean policy framework that sets out the key parameters: permitted countries, maximum durations, approval processes, and internal reporting obligations. This should be supported by simple tracking tools (whether digital forms or structured workflows) and clearly defined roles. Who reviews requests? Who approves them? Who is informed? And what happens when a request falls outside the norm?
The good news is that there are already many practical solutions for these challenges. They do not need to be complex or expensive, but they do need to be implemented consistently and followed in practice. This is the only way to manage hybrid work with cross-border elements in a compliant and sustainable way, without overloading HR and payroll teams.
Conclusion – raising awareness is the first step
Hybrid work with international elements is now part of everyday business. It affects not only global corporations but also small and mid-sized organizations with a handful of remote employees or cross-border talent. These are not theoretical cases - they involve very real HR and payroll processes.
Without early clarification, companies risk becoming stuck in operational back-and-forth, incomplete payrolls or unresolved tax and social security issues. The first step is to establish a common understanding: which models are permitted, what does hybrid work mean in concrete terms, and which internal teams need to be involved once a work location outside Switzerland is part of the equation.
With a clear framework, realistic guidelines and strong collaboration between HR, payroll and line managers, even complex hybrid setups can be managed pragmatically - also in smaller organizations. The key is to address the issues early, before flexibility turns into operational overload.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
