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Employees without a contributory employer in Switzerland

What is an ANOBAG:

If you work for a company that does not have a registered office in Switzerland, then you are an employee without a contributory employer (ANOBAG). Like all employees in Switzerland, you are entitled to contributions to social insurance such as AHV / IV, occupational benefits and accident insurance under Swiss Law. 

Which social insurances does a company have to join according to ANOBAG?

Like regular workers, employees without an employer are subject to all social security in Switzerland. The employer must ensure available access to the AHV / IV, the UVG and the occupational pension scheme, but can delegate the implementation to the employee.

Which legal basis apply to ANOBAG and how is it implemented? (how is the implementation?

The employee sends this agreement to the relevant AHV compensation office in the canton. They then check whether the requirements for ANOBAG are met. All social insurances are based on this decision.

Important: Although the processing of social insurance is delegated to the employee, the employer is still liable for the payment of the contributions.

First pillar: AHV / IV as ANOBAG

Beginning of the obligation to contribute

For employees, the obligation to contribute begins on January 1st after their 17th birthday. For example, those who had their 17th birthday on June 20, 2010 had to pay contributions from January 1, 2011.

End of the contribution obligation

The obligation to contribute continues until regular retirement. This is at the end of the month of birth, for women at 64 years of age, for men at 65 years of age. The obligation to contribute remains in place if retirement is postponed. In the case of early retirement, it ends  earlier accordingly.

Contributions based on income

As part of the ANOBAG, the contributions to AHV, IV and EO have been made on the assessment basis as an employee since 01.01.2012 and amount to 5.275%. Since the employer’s contributions also have to be paid, this corresponds to the total contribution of 10.25% of the AHV wages.

In addition, there are contributions to unemployment insurance (ALV) and a percentage contribution to family allowances that is dependent on the family compensation fund.

AHV / IV / EO 10.55%
ALV: Contribution to monthly wages up to CHF 12,350 orAnnual wages of up to CHF 148,200     2.2%
ALV: Solidarity contribution to annual wage components over CHF 148,200 (no upper limit, does not result in insurance benefits)    1.0%
Administrative costs for AHV / IV / EO contributions
(variable between 5% and 0.2% from 10.25%; in the example 0.3%)
Family Allowances* from 1.1% to 2.83%
(depending on which Cabnton you live in)
* In certain cantons a surcharge of 0.1% is to be expected

Certain international organisations or representatives of foreign states, such as embassies and consulates, as well as companies whose headquarters are outside the EU-EFTA are not subject to contributions.

There is no obligation to contribute if the duration of employment does not exceed three months.

Occupational pension: BVG as ANOBAG

You are legally obliged to join a collective BVG foundation for occupational pension schemes or to set up your own pension fund. There are a few providers of collective foundations that have specialised in accepting employees according to ANOBAG.

You are also allowed to join the Substitute Occupational Benefit Institution, although the costs are significantly higher than with private providers. There is also no choice of pension benefits, as only the mandatory BVG benefits are available. This means that only minimal statutory coverage for risk benefits and old-age provision is possible, and wages over CHF 85,320 cannot be insured.

The prerequisite for the connection obligation is that the company is based in a state of the European Union (EU) or the European Free Trade Association (EFTA).

The entry threshold in the BVG has been an income of CHF 21,330 since 2019. Wages above this limit and up to a maximum of CHF 85,320 must be legally insured.

Connection requests from outside the EU / EFTA, or for a limited stay, can only be insured by the BVG Substitute Occupational Benefit Institution

Accident insurance: UVG as ANOBAG

Even if the employer is outside Switzerland, the EU or the EFTA, there is compulsory insurance according to the Accident Insurance Act (UVG).

Therefore, accident insurance, as well as occupational pension (BVG), has minimum benefits according to the law.

In accident insurance, all salary components must be insured up to an amount of CHF 148,200.

Some companies have compulsory insurance with SUVA (see Art. 66 UVG). All other companies are free to choose the company (Art. 68 UVG).

Extra-mandatory benefits in the BVG, UVG ​​and KTG as ANOBAG

In addition to the statutory minimum benefits, insurance and pension coverage can be set up.

In the occupational pension scheme (BVG), salary components in excess of CHF 85,320 can be insured as part of the extra-mandatory insurance in the event of death, disability and old-age provision.

With a UVG-Z, wages over CHF 148,200 can be insured in the event of an accident.

Since the occupational pension plan provides pension benefits after one year at the earliest, in the event of disability due to illness, a daily sickness allowance (KTG) can also be taken out. This protects against loss of income until the pensions of the disability insurance and the pension fund are paid under the BVG.

What other options are there if I don’t want to connect in accordance with ANOBAG?

As an alternative, a separate company of any legal form can be set up as a legal person to carry out the foreign company’s orders.

Advantages of the ANOBAG

Within the framework of the ANOBAG you are considered an employee and are recognized as such by the social insurance schemes AHV, BVG and UVG. This means that in the event of unemployment you will receive daily allowances or insolvency compensation without reservation. In this context, it is important that working hours are clearly defined in the contracts with the employer that can be reliably determined (see AVIG practice ALE under B25). In addition, the statements according to Art. 8 ff AVIG.

It is also important that the social security institution (SVA) of the canton of residence decides whether employees meet the requirements for the status of ANOBAG and which agency is responsible for the AHV / IV. When checking the ALV eligibility requirements, the ALV is based on the AHV contribution statute. The BVG pension fund is based on this decision.

In the ANOBAG you negotiate a lump sum with which all social security benefits are paid. As part of this lump sum, you are free to set up your occupational pension scheme in accordance with the BVG or on a non-mandatory basis. As a basis for the negotiation, it is advisable to obtain an offer from a pension fund.

You only pay one tax as a private person. There is no taxation of the company. However, there is still the option of setting up your BVG pension plan according to your needs. If there are employees, you can define benefits as part of a management plan – according to the BVG guidelines in the BVG mandatory and extra-mandatory.

Advantages of your own business as a corporation

Unrestricted options in the choice of products for the BVG pension fund. As employees at ANOBAG, only a few BVG providers and not all BVG pension products are available.

More flexibility; a change of client can easily be carried out administratively.