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What is ANobAG?

ANobAG is a scheme that allows Swiss resident employees of companies with no Swiss legal entity to come under the Swiss social system.

Accurity provides an ANobAG management service, and this FAQ answers the most important questions arising.

What does ANobAG stand for?

ANobAG stands for Arbeitnehmer ohne beitragspflichtigen Arbeitgeber i.e. Employee of a non Swiss resident employer.

What and who is ANobAG for?

The ANobAG scheme allows a Swiss resident employee to work for a non-Swiss resident employer but pay into Swiss social insurance system themselves, and benefit from the same cover as any other Swiss employee. Often it is not even possible to come under the employer’s social system if the employee is not resident in the employer’s jurisdiction.

How does ANobAG work?

A Swiss resident employee of a foreign employer may apply to the local social (AHV, SVA) Office to contribute under the ANobAG scheme.  The employee directly applies, reports their insured salary, receives, checks and pays the premium charges.

Accurity will represent you in all of these tasks.

How much does ANobAG cost?

The AHV premiums in 2024 are as follows:

  • AHV/IV/EO (State pension, disability insurances) – 10.6% of declared salary.
  • ALV (Unemployment insurance) – 2.2% on income up to CHF 148’200 per year
  • FAK (Family allowance premium) – this varies across cantons and social offices from around 0.8% to 2%
  • Administration charge. There is a small administration charge levied, usually based on the total premiums
  • Please also see later questions regarding accident insurance (mandatory) and professional (second pillar) pension (required for EU/EFTA citizens)

Please note: these costs are levied on the total amount the employer pays. So for example if the employer is willing to pay CHF 100k in total per year this is the insured salary. This is unlike a local Swiss payroll with a Swiss employer, where half of the AHV/ALV and all of the FAK, Admin. charge is covered by the employer directly (in addition to the 100K salary in the example). Therefore you are advised to negotiate with your employer to cover these extra premiums in the agreed salary. 

Contact us to  provide you with a (no obligation) cost breakdown for your particular scenario.

When are the ANobAG premiums payable?

The employee will usually receive a quarterly bill based on forecast salary. This is reconciled at the end of the year, or the employment, whichever comes first. Some premiums are charged based on being paid 1st January, so if you pay at this time you save on “interest” on later installments. Accurity will advise you on the best payment plan, or take this activity over for you if preferred.

What are the benefits of the ANobAG scheme?

The employee is insured for unemployment and disability in the same way as any Swiss employee. Additionally the employee has a right to child allowance and accrues qualifying years for Swiss state pension (which can usually be transferred to any other EU country). The employee will also benefit from worldwide accident insurance (acute treatment and loss of earnings) and can obtain optional cover for professional pension (required for EU/EFTA nationals) and loss of earnings due to sickness.

Accurity will process any claims for you.

Does an employee require accident insurance under the ANobAG scheme?

Yes, the employee has to show proof they are covered by an employer’s Swiss accident insurance. This insurance is inexpensive and good value, covering accidents inside and outside work worldwide, for emergency and acute treatment and loss of earnings up to two years.

Accurity obtains offers from a selection of respected accident insurers, and processes any claims you may need to make.

How does Swiss professional pension work under the ANobAG scheme.

If the employer is in the EU/EFTA then the employee is required to subscribe to a Swiss Professional Pension scheme. For all other employers Swiss professional pension is optional. There is a minimum legal scheme and various add on schemes that are all deductible against Swiss income tax.

There are many companies offering such pensions, with varying financial characteristics. However some companies shy away from ANobAG contracts. When you select Accurity to manage your ANobAG scheme on your behalf we will provide advice on such schemes and obtain offers for you according to your wishes. For more details please see our Swiss Pension FAQ  

What does ANobAG have to do with Swiss taxation

Anyone under the ANobAG scheme declares their AHV insured income, less the employee premiums for all insurances and pensions in their Swiss tax return, and pays tax on the result.

Accurity will provide you with an annual Swiss salary certificate listing the above income and costs for your Swiss tax return. Foreigners do not pay tax at source under the ANobAG scheme.

Who pays what under the ANobAG Scheme?

The employer pays you your gross salary each month or at intervals declared declared in your employment contract. You pay all the premiums and costs listed in this FAQ out of this money.

When you use Accurity to manage your ANobAG payroll we can arrange a single fixed monthly payment from your employer, and pay you your net salary if desired. Alternatively we just make your returns to the various insurance offices, check the bills and pass them to you for payment.

Can an ANobAG salary be in another currency?

Yes, if you receive a salary in a foreign currency Accurity will make the entire calculation in that currency and only exchange to CHF when required for paying the premiums, to minimise exchange costs.

Does the ANobAG scheme require a Swiss employment contract?

A Swiss contract will not be required by the AHV Office upon ANobAG registration. An existing contract or assignment letter is sufficient. However, according to international law (IPRG 121) the employment contract is governed by the law of the country in which the employee usually performs their work. So if there is an international legal dispute between the employee and employer the Swiss statutory employment law may be enforced on behalf of the employee, regardless of what is agreed in the employment contract. As a minimum it makes sense to avoid any conflict between the employment contract and the social insurances/benefits provided under the Swiss system.

If you have any further questions please don’t hesitate to contact us. We are always interested to know what people are concerned about regarding Swiss employment.

Please note the above information is provided without guarantee or warranty. Employment, tax and pension laws are dependent on your specific situation and can change quickly. To be sure of the facts always contact us directly for a verified up to date answer.