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 Branches |
Legal uncertainty in the event of conflict
Black sheep in highly competitive market Risk does not lie with the payroll company |
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