In general, a person is subject to the Social Security legislation of the country in which they work.
Therefore, a person who is in employment in Ireland will be subject to Irish Social Security legislation and will be liable to pay PRSI (Pay-Related Social Insurance) contributions in Ireland.
Similarly, a person who is in employment in Switzerland will be subject to Swiss Social Security legislation and will be liable to pay Swiss Social Insurance contributions.
However, the Agreement provides that a person who is sent by an employer in Ireland to work in Switzerland on a temporary assignment can continue to pay Irish PRSI contributions for a period of up to two years of their employment in Switzerland.
Therefore, if you are employed in Ireland and are being sent to work in Switzerland on a temporary assignment, you or your employer should contact the following section:
Department of Social & Family Affairs
Floor 1, O'Connell Bridge House
Tel. No: (01) 7043000 Ext.: 2243/3294
Direct Line : (01) 7043294
Fax No: (01) 7043256