Home > Spezialthemen > ANobAG - Everything you need to know about it

ANobAG - Everything you need to know about it

Updated on April 26, 2024

Are you a Swiss resident working for a foreign employer who has no domicile in Switzerland? This is called ANobAG in Switzerland, which stands for "employee without a contributory employer". Learn everything you need to know about this in this article.

Obligation to pay contributions

The obligation to pay contributions 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. Contributions must be paid for the 1st pillar for AHV, IV, EO, ALV and FAK.

Employer not liable to pay contributions

An employer is not liable to pay contributions if he has neither a domicile nor a permanent establishment in Switzerland. Therefore, the obligation to pay contributions is transferred to the employee, who must therefore take care of the timely payment of the contributions, the statements and declarations as well as the correspondence with the social insurance agency.

Insurance subordination

In principle, everyone who is gainfully employed in Switzerland 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.

In principle, all contributions must be paid in only one country at a time, so as not to disadvantage internationally active persons through a double burden of contributions or the loss of entitlements.

In addition to social security contributions, ANobAG must at least take out accident insurance. If they either work for a company based in the EU/EFTA area or work simultaneously in Switzerland and in the EU/EFTA area, they must also join the 2nd pillar, also known as occupational pension or BVG. In addition, further insurances are highly recommended to minimize your risks and to protect them optimally. We will be happy to put together an individual offer for you.

Contribution rates

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 also be claimed back from the non-contributing employer.

The following rates apply for 2024:

  • 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 depending on 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 an ANobAG

ANobAG must register themselves with the compensation office of their canton of residence and take care of all formalities themselves. The procedure varies from canton to canton.

Are you an ANobAG yourself and need support with these complex processes? We will be happy to provide you with competent and reliable support.

Oliver Diggelmann
Partner

Contact me now for a personal consultation!

Zürcher Treuhand is your trustworthy and reliable financial partner.

More about Special topics

ANobAG - Everything you need to know about it

Are you a Swiss resident working for a foreign employer who has no domicile in Switzerland? This is called ANobAG in Switzerland, which stands for "employee without a contributory employer". Learn everything you need to know about this in this article.

Increase in private share of business vehicle

Do you or your employees also use your company vehicle for private purposes? If you want to know how this is declared in the salary statement and what changes apply since 2022, find out more in our guide.

Underbalance, capital loss and overindebtedness - Everything you need to know about it

Owners and board members in particular should familiarize themselves with this topic, as non-compliance with the legal provisions can result in a lawsuit and liability with private assets in the worst case. Find out everything you need to know here.

Main points about family allowances

Family allowances support you in raising your children. The federal government prescribes minimum rates for child and education allowances. The cantons can set higher allowances and also pay birth and adoption allowances. In this article, we explain the most important facts in brief.

Key interest rate increase in Switzerland - How Central Banks fight inflation

Electricity prices will rise by 20 percent or more in 2023. What impact will this key interest rate hike have and how will it moderate inflation? Find out more about the Swiss National Bank's monetary policy and how the key interest rate increase will impact nationally and internationally in this article.

The best accounting softwares in Switzerland 2024

A big part of the companies founded in Switzerland is obliged to double-entry bookkeeping according to the Swiss Code of Obligations (OR). Therefore, both at the time of company formation and in general accounting, it should be questioned at regular intervals which accounting program is best suited for one's own needs. We are pleased to present in this article some of the best known and best rated accounting software in Switzerland. 

ANobAG - How to relocate to Switzerland as an employee without a contributory employer

In times of globalization and digitalization, the labor market and their working models have also changed significantly. There are more and more foreign companies without a branch or place of business in Switzerland that hire employees here, so-called ANobAGs (employees without a contributory employer).

Paternity and maternity leave in Switzerland

Both fathers and mothers are entitled to paid leave after the birth of their child, also known as parental leave, in Switzerland. While mothers are entitled to 14 weeks of leave, fathers have been entitled to a total of 2 weeks of paternity leave since the 2020 national referendum. In this article, we will explain everything you need to know about maternity and paternity leave in Switzerland.

Oliver Diggelmann

Do you have questions? Get in touch with me, I am happy to help.

Follow us