What residency and work permit rules apply to staff members recruited at ICRC headquarters? 

Work permit and place of residence – legitimation card 

Staff members assigned to ICRC headquarters are issued a “legitimation card” by the Swiss authorities, which serves as both a residence permit and a work permit. 

New staff members are also encouraged to register with the Cantonal Office for Population and Migration (OCPM) once they have taken up permanent residence. At the end of their contract, staff members are strongly advised to deregister with the OCPM. 

Residence in neighbouring France 

For new staff members from non-EU/EFTA countries, the procedure is as follows: 

1. Upon arrival: You must take up residence in Switzerland, with the support of our relocation agency partner if necessary. At this stage, you no longer have the option of relocating directly to France. 

2. Relocating to France at a later date: If you wish to relocate to neighbouring France (Ain and Haute-Savoie departments) at a later date, you must first submit a request to the French Consulate General in Geneva and wait until you have obtained the required authorization before relocating. All related formalities (finding accommodation, etc.) and costs (relocation expenses, etc.) will remain entirely at your expense. 

Full-time employment obligation 

In principle, staff members holding a legitimation card must work full-time for the ICRC. Reduced activity rates are subject to prior authorization by the Swiss Mission. 

Restrictions on ancillary activities 

In general, staff members holding a legitimation card are not authorized to work or volunteer in Switzerland, or to work remotely from Switzerland for an employer based abroad. 

Replacement of a residence permit 

Upon receipt of their legitimation card, staff members who already hold another Swiss residency permit (L, G, B or C permit) must return it, as the legitimation card replaces it for the duration of their contract at headquarters. 

Impact on naturalization 

Non-Swiss nationals who have started the naturalization process should be aware that switching to a legitimation card may affect the conditions for acquiring Swiss nationality or extend the processing time. We recommend that you consult our team and the cantonal authorities before initiating any procedure. 

Status of dependants 

A staff member’s dependants residing with them in Switzerland may be issued a legitimation card. Their spouse may also request, under certain conditions: 

1.  B permit for “family reasons with authorized activity” (EU/EFTA nationals) 
2.  Ci permit, which grants access to the Swiss labour market (non-EU/EFTA nationals). 

What specific tax issues should I be aware of before accepting a position at ICRC headquarters? 

Taxation 

Taxation rules vary according to the staff member’s situation, place of residence, nationality and residence permit.  

Therefore, it is your responsibility to enquire about the applicable regulations, or to consult a tax adviser or the tax authorities in Geneva or in your canton of residence to obtain detailed information about the obligations to which you will be subject. 

Swiss nationals: If you are a Swiss national living and working in Geneva, you are generally not subject to withholding tax. You fall under the ordinary tax system, under which you are required to file an annual tax return and pay taxes based on your income and other applicable factors.  

Foreign nationals: If you are a foreign national living in Geneva and do not have a C permit, or are not married to a Swiss national or C permit holder, you are subject to withholding tax. In this case, the employer will deduct the income tax directly from your salary and transfer it to the tax authorities. 

Non-residents of Geneva: If you live in another Swiss canton, you are still subject to withholding tax. However, the tax scale of your canton of residence will apply. You may also be subject to tax obligations in your canton of residence and be required to file a tax return there (see the page on Subsequent ordinary taxation - TOU). 

Residents in neighbouring France: If you are subject to withholding tax in Switzerland and relocate to the French border area, you are legally obliged to register with the French tax authorities and declare your Swiss income (salary) in France.  

For more information on applicable tax rules, you can consult the following sources:  

• Withholding tax 
• Ge.ch  

If you are subject to wealth tax, you can find further information on the following website: 

• Declaring other income and assets 

What social security coverage will I be entitled to? 

Social security contributions, insurance and additional coverage 

Switzerland has set up a three-pillar social security system, designed to ensure individuals are provided with financial protection against life’s risks (disability, illness, retirement, death, family obligations). As a Geneva-based employer, the ICRC’s policy is to enrol all staff members in the Swiss social protection system from the first day of employment, provided they meet the required conditions. However, this is not the case for all staff members*. We distinguish between two categories of staff members: those who are eligible for the old-age and survivors’ insurance (OASI*) and therefore affiliated to the Swiss social security system; and those who are not eligible for the OASI, who benefit from ICRC supplementary coverage. 

Upon joining the ICRC, you will receive confirmation of the coverage to which you are entitled, depending on your administrative and legal status. The ICRC is committed to providing all its staff members with fair protection, regardless of their eligibility for OASI benefits. 

*To be eligible for the OASI, future staff members must have paid OASI contributions in the three months preceding their assignment to the ICRC. Please note that OASI is the english acronym of OASI. 

Swiss social security 

Eligible staff members are covered by the Swiss social security system, which includes the following benefits: 

• old-age and survivors’ insurance (OASI) – state pension 
• unemployment insurance (UI) 
• disability insurance (IV) 
• loss of earnings compensation (LEC) – situations covered: maternity, paternity, adoption and care of dependants 
• family allowances. 

To be eligible, you must have contributed to the Swiss social security system during the three months preceding the start of your contract with the ICRC. 

Depending on your nationality, your acquired Swiss social security entitlements may be transferred to your country of origin at the end of your contract. We recommend that you review your situation with Gencare, our internal broker. 

ICRC supplementary insurance coverage (staff members not eligible for the OASI) 

Through its Pension Fund, the ICRC has set up a supplementary insurance scheme for staff members who are not eligible for the OASI. This scheme draws on benefits of the Swiss social security system, and includes the following: 

• death and disability insurance under the ICRC’s private group insurance policy 
• loss of earnings insurance in the event of maternity, paternity, adoption or health care 
• affiliation with the supplementary scheme of the ICRC Pension Fund (retirement savings in addition to the coverage provided by the Pension Fund) 
• payment of an equivalent replacement income in cases provided for in the contract. 

IMPORTANT NOTE: Staff members covered by the supplementary scheme are not entitled to Swiss unemployment insurance or family allowances. 

If you are affiliated with the supplementary scheme, no social security entitlements will be transferred to your country of origin at the end of your ICRC contract. It is therefore important to check with the social security authorities in your country to find out what you need to do to secure your state pension and, where applicable, your unemployment rights. 

What rules apply to remote working and business travel? 

Remote working and business travel 

In principle, staff members are authorized to work remotely from their homes in Switzerland or neighbouring France for a maximum of two days a week (or 40 per cent of their total working time if their activity rate is less than 100 per cent). 

For staff members residing in France, the right to work remotely depends on nationality; non-EU nationals are not entitled to work remotely owing to European social security regulations.  

Staff members residing in France who exceed the 40 per cent annual remote working threshold will have to pay taxes in France in addition to the withholding tax deducted in Switzerland, and to settle their tax situation with the Geneva tax authorities. 

Staff members residing in France will also have to declare their days of business travel outside Switzerland and, depending on their nationality, pay taxes from the first day of travel or from the eleventh day of travel. 

Remote working is only authorized from Switzerland and neighbouring France (Ain and Haute-Savoie departments). 

What assistance is available to help me relocate to Geneva or neighbouring France? 

Relocation assistance for new staff members (subject to distance conditions) 

New staff members relocating to Geneva from another region may benefit from the following assistance: 

• freight and travel assistance (airfare) 
• assistance with moving into temporary accommodation 
• assistance with finding permanent accommodation 
• installation allowance. 

Once their assignment has been confirmed, new staff members eligible for the above-mentioned assistance will be contacted by our relocation assistance agency, which will provide them with all the necessary information. 

IF YOU HAVE ANY FURTHER QUESTIONS ABOUT YOUR ASSIGNMENT AT HEADQUARTERS, PLEASE CONTACT THE RECRUITMENT MANAGER.