What is ANobAG?

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

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.

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.

No!

EEA/EFTA/UK

EEA/EFTA/UK employers are required to sign an EU Art 21/CH Art 18 form which requires them to:

• cover the employer contributions above the agreed gross salary (including any bonuses or stipends). For example the state pension is covered 5.3% by the employer, and 5.3% by the employee.
• arrange for a Pillar II professional pension plan, and Swiss accident insurance for the employee(s)

As a result the ANobAG payroll is handled (by most cantons) identically to a local Swiss employer’s payroll.

Rest of the world (3rd Country)

All other (“3rd country”) employers generally do not have to sign an Art 21/18 form (although some cantons still require this):

• The employee covers the cost of all premiums. For example the employee covers the whole 10.3% state pension premium levied on every cent the employer actually pays to the employee.
• So if the employer performs a gross-up calculation to cover employer side costs this forms part of the salary and the whole amount (not just the gross salary) is counted when calculating the premiums.
• In some cantons we have experienced that accident, loss of salary and Pillar II pension premiums are left out when calculating the insurable income for 3rd country ANobAGs.

In conclusion, the way Swiss ANobAG premiums are calculated is not the same for all employer nationalities, and can be approached differently (especially for 3rd world World ANobAG employers) between cantons. We expect this to become normalised as the ANobAG approach is growing in popularity.

Feel free to ask Accurity for a no-obligation employment cost-estimate for your specific situation before committing to the ANobAG approach.

Since the employee is not taking a local job with a Swiss employer a work permit is not specifically required. The employee need only have a right /permission to reside in Switzerland, for example because of a family connection, or because they are an EU or Swiss citizen.

Note: for the same reason, a citizen of a “3rd country” (not Switzerland or EU) can also work under the ANobAG scheme if they have the permission to reside in Switzerland.

Accurity can check your permission to reside and ensure you will have no problem with work permission.

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.

To be safe, Accurity can check your employment contract and advise if there could be a conflict with Swiss employment law.

The AHV premiums in 2025 are as follows:

• AHV/IV/EO (State pension, disability insurances) – 10.6% of declared salary. (paid 50% by employer: 50% by employee)
• ALV (Unemployment insurance) – 2.2% on income up to CHF 148’200 per year (paid 50% by employer: 50% by employee)
• FAK (Family allowance premium) – this varies across cantons and social offices from around 0.8% to 3%  (paid 100% by employer).
• Other social premiums – some social offices charge other premiums for local social benefits.
• Administration charge. There is a small administration charge levied, usually based on the total premiums (paid 100% by employer)
• The are further premiums for accident insurance, for Professional pension (in the case of EU/EFTA/UK employers), and, if desired, sickness wage insurance (see later questions in this FAQ).

Note: Although the employee is required to register, report and settle premium bills, the employer is ultimately responsible to cover the employer side premiums on top of gross salary.

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

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.

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, maternity/paternity benefit 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/UK employers) and loss of earnings due to sickness.

Accurity will process any claims for you.

Yes, generally the employee will be required 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.

If the employer is in the EEA/EFTA/UK 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  

Anyone under the ANobAG scheme is Swiss resident and based on this residency they declare their insured income, less the employee premiums for all insurances and pensions in their Swiss tax return, and they pay tax on the result. Switzerland has taxation treaties with most other countries to avoid double taxation.

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, and instead must fill an Swiss tax return after the year end.

The employer pays you your gross salary each month or at intervals declared in your employment contract. You pay all the premiums and costs listed in this FAQ out of this money. However, if you defaulted for any reason the employer may be ultimately responsible. The employer must cover the employer side premiums on top of the gross salary. By using our service where we can pay the premiums directly for you, and thereby your employer eliminates any such risk.

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 this approach is desired. Alternatively handle all the local payroll paperwork: we make your declarations to the various insurance offices, check all premium bills and pass them to you for payment.

In general no. This would only be a real risk if

• the employer employed a number of employees (for example a project team) at a given location in a given Swiss canton
• the ANobAG employee was employed to perform work in the main for Swiss clients in the Swiss market
• the employer was selling Swiss based financial services

If required, Accurity (in partnership with legal specialists) can ascertain the potential status of an ANobAG employer regarding such an establishment of tax liability.

Yes, if you receive a salary in a foreign currency Accurity will make the payroll calculation in CHF based on a monthly federal exchange rate and convert the net salary back to your currency at the same rate for payment. With this approach:

• the Swiss payroll calculation is immediately accurate and needs no reconciliation to CHF at the year end for annual reporting.
• you suffer no real currency conversion losses.
• Your income can remain billed to the employer, and paid out to you in the foreign currency.

Yes, each employment has to be separately registered and have separate insurance policies and pension plans. The social and insurance premiums and any benefits paid are calculated based on the total income from all employers. For this reason it is advisable to engage the same management company, insurance and pension providers for all employers to ensure overall transparency and control, and minimum costs.

As the leading provider of ANobAG management services, Accurity has no problem dealing with your multiple employers.