Swiss residence with employer abroad (ANOBAG)
As an employee of a company without a registered office in Switzerland, you are an employee without a contributory employer (ANOBAG). You have the obligation to pay contributions to social insurances such as AHV/IV, accident insurance and, depending on the case, also the occupational pension scheme according to Swiss law. ANOBAG must pay the entire contributions, which are otherwise at least half paid by the employer.
Contractors as ANOBAG
Many ANOBAG inquiries that reach us come from people who have recently moved to Switzerland and are wondering if they can continue working with a client abroad. This does not refer to employers, but to contractors with which an agreement exists.
So what is the problem?
The social security (AHV) compensation funds check whether the person is self-employed or employed. The criteria of Swiss law are used as a basis for this. In any case, an assessment of the specific case is necessary so that the right steps can be taken right from the start. An incorrect assessment can have far-reaching consequences. For more detailed information on the criteria for delimitation, please refer to our article on this subject.
More information in a nutshell
- Only employees with employers outside the EU/EFTA region are obliged to join a pension fund.
- Employees receive all invoices directly for payment.
- The salary paid out always constitutes the calculation basis for the contributions.
- The contributions and additional costs should be taken into account in salary negotiations.
Costs for contributions
|Unemployment insurance: contribution to monthly salary up to CHF 12’350.00 or annual salary up to CHF 148’200.00||2.2.%|
|Unemployment insurance: contribution to monthly salary over CHF 12’350.00 or annual salary over CHF 148’200.00||1.0%|
|Accident insurance||Depending on the contract|
|Occupational pension scheme (only compulsory with employer outside EU/EFTA)||Depending on the contract|
Our offer for ANOBAG
Flat rate instead of percentage of salary
The workload of an ANOBAG administration does not depend on the amount of your salary, but on other aspects such as the location of your employer. Therefore we offer a fixed price, which is based on the effort and not on the salary.
In addition, we reduce the costs for the administration by half from the second year on for the further payroll processing.
We represent you for the entire duration of your activity as ANOBAG. First we advise you in detail before we start with the registration, which includes the assessment of your ANOBAG qualification. Then we fill out all forms, obtain the necessary insurance offers, represent you in dealings with the social security authorities and insurance companies, and prepare the necessary salary certificates for your tax return.