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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

Contact me now for a personal consultation!

Zürcher Treuhand is your trustworthy and reliable financial partner.

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