ANobAG "employees without an employer liable to pay contributions" are persons who live in Switzerland and work for a foreign employer who does not have a place of business in Switzerland. This article tells you everything you need to know about this.
Obligation to contribute
The obligation to contribute refers to social benefits that are financed in Switzerland on a solidarity basis within the framework of the three-pillar system and to secure subsistence. For the 1st pillar, contributions must be paid for AHV, IV, EO, ALV and FAK.
Employer not liable to pay contributions
An employer who has neither a place of business nor a permanent establishment in Switzerland is not liable to pay contributions here. The obligation to pay contributions is therefore transferred to the employee. Thus, he must himself take care of the timely payment of the contributions, the settlements and declarations and the contact with the social security office.
In Switzerland, all persons who are gainfully employed must pay contributions. The Agreement on the Free Movement of Persons (FTA) between Switzerland and EU/EFTA countries as well as other social security agreements regulate exactly where contributions must be paid if, for example, you are still working in other countries.
As a rule, all contributions must always be paid in one country only. This means that people working internationally are not disadvantaged by a double contribution burden or the loss of entitlements.
In addition to social security contributions, ANobAG must at least take out accident insurance. If they work for a company based in the EU/EFTA area or are simultaneously employed in Switzerland and in the EU/EFTA area, they must also join the 2nd pillar, also known as BVG. In order to minimize the risks and to be optimally protected at all times, additional insurances are highly recommended. We will be happy to put together an individual offer for you.
The same rates apply to ANobAG as to employees and employers. In addition to the contributions, the SVA also charges administrative costs. However, these as well as the employer's share can then be claimed back from the non-contributing employer.
The following rates apply for 2021:
- AHV/IV/EO: 10.6% of the salary (5.3% of which is the employer's share)
- ALV: 2.2% of the salary up to CHF 148,200, salary shares above this are settled at 1% (1.1% employer's contribution)
- FAK: varies according to canton and FAK, approx. 0.7 - 3.5% (entirely borne by the employer)
- Administrative costs: varies according to canton, max. 5% of AHV/IV/EO contributions
Registration as ANobAG
ANobAG must register themselves with the compensation office of their canton of residence and take care of all formalities. However, the procedure varies from canton to canton.
Are you an ANobAG and need support with these complex processes? We will be happy to assist you competently and reliably.