"Portage salarial" is not a concept of Swiss law: no statute defines it. What the law regulates is staff leasing, where a licensed employer places a worker at the disposal of a company that directs their work. This article explains where the line is drawn, and how to check that an arrangement respects it.
Does "portage salarial" exist in Swiss law?
No. The Federal Social Insurance Office (FSIO/OFAS) states it in so many words: there is no legal definition of this concept (our translation). The term generally refers to a three-way relationship between a consultant, a payrolling company and a client (OFAS, "Portage salarial" factsheet, March 2024).
The word comes from the French model, where "portage salarial" is a regime provided for by the French Labour Code. That regime does not carry over: in Switzerland, it is the reality of the working relationship that determines the applicable framework, not the name of the contract.
Which framework applies, then?
The Swiss framework is staff leasing, governed by the Federal Act on Recruitment and the Hiring of Services (LSE, SR 823.11). Payrolling, where a specialised company employs a worker who carries out their activity at a client's premises, is treated as staff leasing (SECO directives on the LSE, section 3.1.2.6, June 2024 edition).
Three requirements follow from this:
- A licence. The staff leasing provider must be licensed by the cantonal employment office (Art. 12 para. 1 LSE, as at 1 January 2026).
- A written employment contract with the worker. It specifies in particular the type of work, the place and start of the assignment, the duration or notice period, the working hours, the salary and the social deductions (Art. 19 LSE).
- A written contract between the staff leasing provider and the client company (Art. 22 LSE).
In addition, there is the collective employment agreement for staff leasing (CCT Location de services). The Federal Council has extended its scope: it is binding on staff leasing providers, and its extension runs until 31.12.2027 (SECO, list of collective agreements with extended scope, as at 01.10.2026).
Who is the employer?
The staff leasing provider. It signs the employment contract, pays the salary, accounts for social insurance contributions and, where applicable, deducts withholding tax. The client company, for its part, directs the work on a day-to-day basis.
This division is not a detail: it is what makes it staff leasing. According to the SECO directives, where the client gives no work instructions, there is no staff leasing, and the person is considered self-employed (section 3.1.2.6).
Why is payrolling said to be illegal in Switzerland?
Because two common arrangements do not hold up under Swiss law.
The first: payrolling a genuinely autonomous self-employed person. If the consultant alone chooses their methods, their hours and their clients, without instructions from the client, the relationship does not fall under staff leasing. For social insurance purposes, agreements between the parties are not binding: it is the reality that decides, and OFAS notes that people who account through a "portage salarial" arrangement are generally considered self-employed ("Portage salarial" factsheet, March 2024). The Federal Supreme Court drew the consequence for unemployment insurance: invoicing through a payrolling company does not make the consultant an employee (TF 8C_312/2022 of 26.10.2022).
The second: leasing from abroad. A payrolling company established in France cannot place a consultant at the disposal of a Swiss client.
In addition to the cantonal licence, the law requires a SECO licence to lease staff abroad, and it prohibits leasing staff in Switzerland who were recruited abroad (Art. 12 para. 2 LSE, as at 1 January 2026). The SECO directives specify that indirect leasing from abroad, by way of a posting, is not permitted (section 3.1.5).
The penalties are heavy. A provider that leases staff without a licence faces a fine of up to CHF 100'000, and a company that knowingly uses an unlicensed provider a fine of up to CHF 40'000 (Art. 39 LSE, SR 823.11, as at 1 January 2026).
French "portage salarial" and Swiss staff leasing: what changes
| French "portage salarial" | Swiss staff leasing | |
|---|---|---|
| Legal basis | French Labour Code | LSE, SR 823.11 |
| Who directs the work | The "portage" employee, who finds their clients and negotiates their assignment | The client company |
| Condition for operating | Regime specific to French law | Licence from the cantonal employment office (Art. 12 para. 1 LSE) |
| Worker's contract | "Portage" employment contract | Written employment contract (Art. 19 LSE) |
| Where the employer is established | In France | In Switzerland, entered in the commercial register (Art. 13 LSE) |
How can you check that an arrangement is sound?
Five checks are enough, and none takes more than a few minutes:
- Is the provider licensed? Licensed companies are listed in the VZAVG register, freely accessible at avg-seco.admin.ch, by company name or by UID number.
- Is the provider established in Switzerland, and entered in the commercial register?
- Is there a written employment contract with the consultant, and a written contract with the client company?
- Does the client company actually direct the work?
- Does the salary comply with the CCT Location de services, and with any applicable minimum wages?
Do you have an assignment in Switzerland, with a client who directs your work? SPTS, a Geneva fiduciary licensed by the Canton of Geneva and by SECO (staff leasing and recruitment, in Switzerland and abroad), employs you under a Swiss employment contract and takes care of your salary, social insurance and withholding tax. Request a simulation (on the site, at launch)
Frequently asked questions
Can a self-employed consultant use a payrolling company in Switzerland?
Not to become an employee if they remain autonomous. Staff leasing requires the client to direct the work; otherwise, the person remains self-employed for social insurance purposes (SECO directives, section 3.1.2.6; OFAS, "Portage salarial" factsheet, March 2024). A consultant who works under the direction of their client, on the other hand, does fall under staff leasing.
Can a French payrolling company place me with a Swiss client?
No. The staff leasing provider must be licensed in Switzerland by the cantonal employment office and entered in the commercial register (Art. 12 para. 1 and Art. 13 LSE), and indirect leasing from abroad is not permitted (SECO directives, section 3.1.5).
How can you check that a company is licensed to lease staff?
By consulting the VZAVG register at avg-seco.admin.ch, which lists the companies holding a staff leasing or recruitment licence.
Sources
- Federal Act on Recruitment and the Hiring of Services (LSE), SR 823.11, version in force as at 1 January 2026 (in French)
- SECO, directives and commentary on the LSE, sections 3.1.2.6 and 3.1.5, June 2024 edition (French version) (PDF)
- OFAS, "Portage salarial" factsheet, March 2024 (PDF, in French)
- SECO, list of collective agreements whose scope has been extended, as at 01.10.2026 (PDF, in French)
- Federal Supreme Court, judgment 8C_312/2022 of 26.10.2022
- Register of licensed companies VZAVG
This article provides general information. It does not replace advice tailored to a specific situation.