FAQ on social security in general

According to European Union law, on principle, you are required to pay social security contributions in the country in which you are employed, i.e. Germany. In exceptional cases, you can apply to stay in the French social security scheme if you are only staying in Germany for a limited period of time and still have legally-binding relations to a French employer, e.g., you are on leave of absence and have the right to return to your position in France.

Only people who are employed are obliged to pay social security contributions. Those who have a fellowship are not liable to pay social security contributions.

As a foreign national, you only need a work and residence permit for the country in which you reside in order to fulfil the obligations of your employment contract. The location of the employer's headquarters is irrelevant here. The researcher therefore only requires a residence title for Switzerland and not for Germany. She is registered for tax, social security and healthcare insurance purposes in the country in which she carries out her employment, Switzerland. There is no requirement for her to be registered in Germany for tax or social security purposes. The German university should therefore pay her salary without deducting income tax.

The researcher is responsible for her own income tax affairs in Switzerland. In respect of social security it should be noted that she will be working for an employer not domiciled in Switzerland. Accordingly, the employee is responsible for the payment of any relevant social security contributions herself. In Switzerland this type of contribution is known as ANobAG ("Arbeitnehmer ohne beitragspflichtigen Arbeitgeber"). The salary should be paid to the researcher without deducting the employee's social security contributions. The employer's share of the social security contributions that the employee is required to pay herself may be subsidised by an additional payment from the employer. Depending on the length of her employment in Switzerland the researcher may acquire an entitlement to a Swiss pension.