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:

  ANobAG Payroll
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