ANobAG vs Payroll – which is better now?
It is not possible to make a general statement as to whether it is better to register as an ANobAG or as an employee with a payroll company. The individual case and the respective circumstances must be considered.
The following table shows the main features of the two models:
|Where is the employee employed?||Remains employed by the employer abroad (natural legal relationship)||Is employed by the payroll company (triangular relationship)|
|Social security in Switzerland||Yes (1st and potentially 2nd pillar)||Yes (1st and 2nd pillar)|
|Responsible for administration||Employees (substitution possible)||Payroll Company|
|Price||More cost efficient as no third party is involved||High cost due to scaling price|
|Potential hurdles||Salary negotiation
International taxation during stay abroad
|Legal uncertainty in the event of conflict
Black sheep in highly competitive market
Risk does not lie with the payroll company