Cross-Border Workers' Overtime in Switzerland: the LTr Guide 2026 Edition

Overtime or excess work: what is the difference?

The answer fits in one sentence: overtime exceeds your contractual schedule but stays below the legal cap, whereas excess work exceeds the maximum limit set by law (45h or 50h per week). Confusing the two exposes you to a dispute before the Labour Court, in Geneva as much as in the canton of Vaud.

Here is the summary table setting out the two concepts and their practical consequences.

Overtime (art. 321c CO)

These are hours worked beyond the normal schedule set by the employment contract or the CBA, but which stay below the maximum legal cap (generally 45 hours). A written agreement, a standard employment contract or a CBA can remove the 25% surcharge. Compensation by leave of at least equal length, on the other hand, requires the worker's agreement, with no written form required (art. 321c para. 2 CO). A concrete example: a Geneva bank employee whose contract sets 40h per week and who works 44h performs 4 hours of overtime, to be compensated in time or paid with a 25% surcharge depending on what the contract provides.

Excess work (art. 12 and 13 LTr)

These are the hours that exceed the legal limit of 45 hours (or 50 hours). Excess work is a matter of public policy: the Labour Act forbids removing by contract the 25% supplement it imposes, unless the hours are offset by leave of equal length with the worker's agreement (art. 13 para. 2). In addition, under article 12 of the Labour Act, excess work may not exceed 2 hours per day and a total of 170 hours per year for a 45h week (140 hours per year for a 50h week).

To read your full pay properly, our guide to understanding your Swiss payslip details where these hours and their surcharge appear on the statement.

How does telework change a cross-border worker's overtime in 2026?

The short answer: an overtime hour is owed whether it is worked at the office or from home, but for a cross-border worker, the hour worked from the country of residence counts towards telework time. Two caps apply: for tax, 40% for a French resident (amendment to the Franco-Swiss treaty) and 25% for a cross-border worker living in Italy (additional protocol to the Swiss-Italian agreement, para. 2.2, in French); for social security, below 50% under the multilateral framework agreement on telework (FSIO page, in French).

The risk is real and often underestimated. If a cross-border worker from Haute-Savoie or the Pays de Gex regularly works overtime from home (for example by answering emails in the evening) and those hours push them past the 40% tax cap, the teleworked days become taxable in France from the first day. If telework reaches 50% of working time, it is their social security affiliation that shifts to France.

This topic is inseparable from the general rules on remote work: read our dedicated guide to the cross-border telework rules in Switzerland (A1 certificate, tax and social thresholds, proof of presence).

Are cross-border managers paid for their overtime?

The answer is nuanced: no, not automatically. A common misconception is that every cross-border worker has a right to overtime pay. That is false for one specific category of employees.

According to Federal Tribunal case law, workers holding a "senior managerial function" (members of management, senior executives with real decision-making power in the company) are excluded from the scope of the Labour Act (art. 3, let. d) regarding working time. This notion is interpreted restrictively: a mere "head of" or "manager" title is not enough; effective decision-making power over the running of the business is required.

The direct consequence: their overtime is presumed to be compensated by their high fixed salary, unless a specific clause of the employment contract explicitly provides for payment. A cross-border CFO earning 180,000 CHF per year will therefore generally not be able to claim overtime pay — unless it is stated in black and white in their contract.

How to protect the value of your overtime paid in CHF?

When overtime is paid (uplifted to 125%), it represents a substantial salary top-up in Swiss francs, subject to Swiss social contributions and to withholding tax (depending on the canton, such as Geneva). It still needs to reach your euro account intact.

This is where the EUR/CHF parity comes in. With the Swiss franc trading below parity against the euro, every overtime hour paid in CHF generates a multiplied purchasing-power gain once converted into euros for day-to-day living in the country of residence. Before each transfer, you can estimate your Swiss salary in euros at the real market rate; at ibani, the conversion carries a margin of 0.40% to 0.15% depending on the amount.

A worked example: 10 hours of overtime per month at 45 CHF an hour, uplifted to 125%, represent roughly 562 CHF of monthly top-up. With a classic bank spread of 2%, more than 11 CHF a month disappear into invisible exchange fees — nearly 135 CHF a year, the equivalent of three overtime hours handed to your bank.

To go further, discover our method to transfer your Swiss salary abroad and the ibani service dedicated to cross-border workers.

Frequently Asked Questions

What is the difference between overtime and excess work in Switzerland?

Overtime (Überstunden, art. 321c CO) refers to hours worked beyond your contractual schedule but below the legal cap of 45h or 50h. Excess work (Überzeit, art. 12 LTr) refers to hours that exceed that maximum legal cap. Excess work is a matter of public policy: its 25% surcharge cannot be removed by contract; for office staff, technical staff and other employees, however, this statutory supplement is only due from the 61st hour of the year, the first 60 falling under art. 321c CO.

Can my employer require me to work overtime?

Yes, under article 321c of the Swiss Code of Obligations (CO), the worker must perform overtime insofar as they are able to do so and provided that a refusal would be contrary to the rules of good faith (for example in the event of an extraordinary surge of work or an emergency in the company).

Is office staff excess work always paid with a 25% surcharge?

No. For office staff, technical staff and other employees, including sales staff of large retail businesses, the Labour Act only imposes the 25% supplement on excess work (beyond 45h) from the 61st hour worked in the calendar year. For the first 60 hours, article 321c CO applies: the surcharge of one quarter remains due, unless a written agreement, standard employment contract or CBA provides otherwise, or the hours are offset by leave with the worker's agreement.

Is a cross-border worker paid for overtime worked from home in their country of residence?

Yes, an overtime hour is owed whether it is worked at the office or from home. But for a cross-border worker, those hours worked from the country of residence count towards telework time: above 40% of working time, the teleworked share becomes taxable in France (the cap is 25% for a cross-border worker living in Italy); from 50%, social security affiliation shifts to the country of residence.

Do cross-border managers have a right to overtime pay?

Workers holding a senior managerial function (members of management, senior executives with real decision-making power) are excluded from the Labour Act working-time rules. Their overtime is presumed to be compensated by their high fixed salary, unless an explicit contract clause provides for payment.