ANobAG

Frequently Asked Questions

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, and benefit from the Swiss social system. This is often cheaper as well as providing more direct cover, than being protected under the payroll of the foreign employer. In fact often it is not even possible to come under the foreign payroll 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 2020 are as follows:

  • AHV/IV/EO (State pension, disability insurances) – 10.55% of declared salary (50% paid by the employer, 50% employee).
  • ALV (Unemployment insurance) – 2.2% up to CHF 148’200 per year, thereafter 1%, (50% paid by the employer, 50% employee)
  • FAK (Family allowance premium) – this varies across cantons and social offices from around 0.8% to 2% and is paid 100% by the employer
  • Administration charge. There is a small administration charge levied, usually based on the total premiums, and paid 100% by the employer
  • 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 insured salary, not the total employer costs. So for example if the employer is willing to pay CHF 100K in total per year, the insured salary (and this should be the salary declared in the employment contract) is less by the amount of the employer charges. The employee is not expected to cover the employer charges with the proceeds of their insured 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.

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. The premium for professional accident cover and half the premium for private accident cover are paid by the employer.

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 employee is an EU/EFTA citizen they are required to subscribe to a Professional Pension scheme. For all other employees on the ANobAG scheme 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. 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.

Who pays what under the ANobAG Scheme?

The employer pays you your gross salary each month as declared in your employment contract, plus the employer premiums and costs listed in this FAQ. You then pay the premiums bills locally to cover both employer and employee premiums.

When you use Accurity to manage your ANobAG payroll we arrange a single fixed monthly payment from your employer, and pay you your net salary. We pay the insurance bills directly, so you are essentially managed like a local Swiss employee, and both you and your employer suffer a minimum of international bank and exchange charges. We will also send you a monthly payroll statement.

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?

No, your employer can provide you with their own employment contract as applicable in their jurisdiction.

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.