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Staff leasing in Switzerland: what changes for consultants and employers. Each item is dated and sourced.

01.01.2026

CCT Location de services

CCT Location de services: generally binding until the end of 2027, with a new Live-In annex

Since 1 January 2026, the collective employment agreement for staff leasing (CCT Location de services) has once again been declared generally binding, this time until 31 December 2027.

The declaration of general applicability of the CCT Location de services runs from 1 January 2026 to 31 December 2027 and covers the whole of Switzerland. It applies to companies that hold a federal or cantonal staff leasing licence and whose main business is staff leasing. It covers every worker these companies lease out, except those whose salary exceeds the maximum insured earnings under Suva.

The new period comes with minimum wages updated as of 1 January 2026. It also adds an Annex 4 on live-in home care, with two dedicated wage categories that apply in every region. The annex prohibits hiring anyone under 18 for this type of care.

When the client company is covered by another collective employment agreement declared generally binding, the CCT Location de services still applies. It does, however, take over that agreement's provisions on pay and working hours, in line with Article 20 of the Federal Act on Recruitment and the Hiring of Services (LSE).

What it means for you

The minimum wage and working hours of an assignment are set by the CCT Location de services, or by the client's industry agreement where that agreement is generally binding. This framework is fixed until the end of 2027.

Sources: tempservice.ch, avis CCT Location de services du 16.12.2025 · servizio-ccl.ch, texte de la CCT et arrêté d’extension

01.01.2026

Cross-border workers

Remote work by cross-border commuters living in France: the permanent rules have applied since 1 January 2026

The amendment to the Swiss-French double taxation agreement entered into force on 24 July 2025. Since 1 January 2026, it has set lasting rules for the taxation of remote work.

Up to 40% of working time per calendar year, income from remote work performed in France remains taxable in Switzerland. This cap includes no more than 10 days a year of temporary assignments outside Switzerland. Above 40%, remote working days are taxable in France from the first day, as are the days spent on temporary assignments. The transitional amicable agreement applied until 31 December 2025.

In return, Switzerland pays France financial compensation, and the two countries automatically exchange salary data on the people concerned.

For employers, the obligation is practical. Since 1 January 2026, they must track the remote working days and temporary assignment days of each employee living in France. The resulting rate goes on the withholding tax summary list sent to the cantonal tax authority. The first submission is due in January 2027, covering 2026.

What it means for you

If you live in France, report your remote working days and your business trips outside Switzerland to your employer every month. In staff leasing, the employer is the leasing company, so it keeps this record.

Sources: SFI, entrée en vigueur de l’avenant franco-suisse, 29.07.2025 · ge.ch, actualité du 29.07.2025 · ge.ch, accords applicables au télétravail · ge.ch, obligations de l’employeur

01.07.2026

Continuing education

Continuing education for temporary workers: new temptraining rate since 1 July 2026

Since 1 July 2026, temptraining, the continuing education fund linked to the CCT Location de services, has credited CHF 5 per hour worked, down from CHF 5.68.

temptraining funds continuing education for temporary workers covered by the CCT Location de services: languages, workplace safety, upskilling or a change of career, at a school the fund recognises. Entitlement starts after at least 88 hours of temporary work in the past 12 months.

Since 1 July 2026, each hour worked gives entitlement to CHF 5. Hours worked up to 30 June 2026 are still counted at CHF 5.68. Training costs are capped at CHF 5,000 over twelve months. The fund also provides a loss-of-earnings allowance of up to CHF 2,250 over twelve months, plus flat-rate amounts for meals, travel and accommodation.

You can apply before or after the course, with up to 12 months of advance or retroactive effect, as long as the 88 hours are reached within that period. The CCT Location de services provides for professional contributions of 0.8% of salary, with 0.4% paid by the worker and 0.4% by the employer.

What it means for you

If your assignment falls under the CCT Location de services, the hours you work build up a training budget. Check your entitlement on the temptraining portal before you commit to any costs.

Sources: tempservice.ch, nouveau tarif horaire temptraining, 12.06.2026 · tempservice.ch, temptraining · servizio-ccl.ch, texte de la CCT