Obligation to pay contributions and social benefits
In Switzerland, there is an obligation to contribute to the financing of social benefits within the framework of the three-pillar system. For the first pillar, contributions must be paid for AHV, IV, EO, ALV and FAK.
Employer without obligation to contribute
An employer without a place of business or permanent establishment in Switzerland is not liable to pay contributions. Therefore, it is the employee's responsibility to take care of the timely payment of contributions, statements, declarations and correspondence with the social security office.
Insurance subordination and social security agreements
In principle, all persons who are gainfully employed in Switzerland are liable to pay contributions. The Agreement on the Free Movement of Persons (FMPA) between Switzerland and EU/EFTA countries and other social security agreements regulate where contributions must be paid if, for example, you also work in other countries. To avoid double charging or the loss of entitlements, contributions only have to be paid in one country.
Accident insurance and occupational benefits
ANobAG must at least take out accident insurance. If they work for a company based in the EU/EFTA area or work simultaneously in Switzerland and in the EU/EFTA area, they must also join the 2nd pillar, also known as occupational pension scheme or BVG. Further insurances are recommended to minimize risks and ensure optimal protection.
Contribution rates for ANobAG
The same contribution rates apply to ANobAG as to employees and employers. The SVA additionally charges administrative costs, but these can be reclaimed from the non-contributing employer.
The following rates apply since 2023:
AHV/IV/EO: 10.6% of salary (5.3% employer's contribution)
ALV: 2.2% of salary up to CHF 148,200, salary shares above this at 1% (1.1% employer's contribution)
FAK: varies depending on canton and FAK, approx. 0.7 - 3.5% (entirely borne by the employer)
Administrative costs: vary depending on canton, max. 5% of AHV/IV/EO contributions
Registration and formalities
ANobAG must register with the compensation office of their canton of residence and complete all formalities independently. The procedure may vary slightly from canton to canton.
Support for ANobAG
If you are an ANobAG yourself and need help with these complex processes, we offer you competent and reliable support. Our experts are at your side to ensure that you carry out all the necessary steps correctly and fulfill your legal obligations.
Conclusion
As an ANobAG in Switzerland, it is important to be clear about the obligation to pay contributions, insurances and formalities. We will be happy to support you in this.
