What is ANobAG?
The Swiss ANobAG scheme is designed for Swiss resident employees of foreign companies who have no presence in Switzerland. Find out its uses and application.
ANobAG enables the employee to work under a direct employment contract with the foreign company, but under a Swiss payroll with respect to social insurances and pension. The employee is then responsible to declare their salary to the Swiss social office and pay the social premiums. They also need to engage a Swiss accident insurance company and, if they are EU nationals, enter a professional (“Second Pillar”) pension scheme.
In this way the employee is then protected under the Swiss social system for pension, unemployment, disability and accident insurance (worldwide, inside and outside work) while remaining a direct internal employee of the foreign company.
When to opt for an ANobAG approach
The alternative to ANobAG is to become employed by a Swiss Umbrella payroll company like Accurity who will then lease you to the foreign company. There are several advantages to this alternative:
- the employee comes fully under the protection of Swiss Employment Law and Swiss Code of Obligation
- the foreign employer has no employer risk
- there is no ambiguity or conflict between the regulations of Swiss social insurance employment legislation and the laws of the foreign company’s domicile
- Unlike ANoBAG, the employee only pays the employee social contributions and not also the employer contributions (8-12% of salary).
Accurity offers both an ANobAG management service and the full leasing service. The overall costs are comparable for both variants. The employee is better covered by the leasing alternative, but sometimes the employer requires a direct contract (for example if the employee is a C-Level executive). Even in the latter case, Accurity can entertain the requirements of the employer (e.g. regarding copyright, confidentiality and anti-competition) in their supply agreement with the client.
For more details see our ANobAG FAQ or contact us.
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