What are the duties of an ANobAG?
With the status as an ANobAG (and employer in the EU/EFTA area), contributions must be made to the following social insurance schemes:
- Contributions for the 1st pillar
Both ANobAG and the foreign employer must register with Swiss social security. The ANobAG agrees with his employer that he will transfer the employer amounts to the social insurance.
It is paid into all 1st pillar insurances:
- AHV: Old-age and survivors insurance
- IV: Disability insurance
- EO: Income replacement regulation
The amount of the contribution rates is based on those in the canton of residence of the ANobAG.
- Contributions for the 2nd pillar
The ANobAG must join an occupational pension scheme (BVG) as provided for in the 2nd pillar.
- Accident insurance
Likewise, accident insurance (UVG) must be taken out.
- Family allowance
The family allowance is payable by the ANobAG. Depending on the canton, this allowance varies in the amount of the contribution rates.
- Administrative expenses
An administrative fee, the amount of which varies from canton to canton and amounts to a maximum of 3% of the AHV contribution, is also due.
The amount of the contributions (as of 01.01.2021) can be found in the following table:
|Social security||Contribution rate (employee + employer contribution)|
|ALV (up to CHF 148,200)||2,2%|
|ALV (from CHF 148,201)||1,0%|
|Family allowance||varies depending on the canton (1.1% – 2.83%)|
|Administrative expenses||max. 3% of the AHV contribution|
|Accident insurance||Varies depending on the contract|
|occupational pension plan (BVG)||Varies depending on the contract|
If the employer is not based in the EU/EFTA area, there is no obligation to join the occupational pension scheme. However, this can be taken out voluntarily.