When your employer has no establishment in Switzerland, nobody deducts your social insurance contributions from your salary. It is up to you to register, declare your income and pay the employer's share on top of your own. This status has a name: ANobAG. Here is what it involves, and how to organise it.
ANobAG: what does it mean?
ANobAG is the German abbreviation of Arbeitnehmende ohne beitragspflichtigen Arbeitgeber. The law refers to employees whose employer is not required to pay contributions (art. 6 of the Federal Act on Old-Age and Survivors' Insurance, LAVS, as at 01.01.2026).
In Switzerland, an employer must pay social insurance contributions if it has a permanent establishment in the country (art. 12 para. 2 LAVS, as at 01.01.2026). A company established abroad, which employs you from its head office while you work in Switzerland, on site or remotely, is not required to do so. You nevertheless remain insured in Switzerland: the obligations simply pass from the employer to you.
An employer outside Europe, or in the European Union: two situations
Your employer is established outside the European Union and EFTA, in the United States, the United Kingdom or Singapore, for example. You are ANobAG in the strict sense: you register yourself and you pay all the contributions, employee's and employer's shares combined.
Your employer is established in the European Union or EFTA. The European coordination rules make it subject to Swiss contributions. It may agree with you that you pay them yourself, but it remains responsible for payment, and it must pay you, on top of your salary, the employer's share and the administrative costs (Federal Social Insurance Office (FSIO/OFAS), "Settlement in Switzerland for employers with their registered office in an EU or EFTA member state", 06.10.2025; art. 21 of Regulation (EC) No 987/2009).
What you pay yourself
| Branch | What you pay | Basis |
|---|---|---|
| AVS, AI, APG | 10.6% of salary, employee's and employer's shares combined | AVS/AI information leaflet 2.01, as at 01.01.2026; art. 6 LAVS |
| Unemployment insurance | 2.2% of salary, up to CHF 148'200 per year | Art. 3 para. 2 and 3 of the Federal Act on Compulsory Unemployment Insurance and Insolvency Compensation (LACI), as at 01.01.2026; maximum insured earnings for accident insurance (Suva) |
| Family allowances | A rate set by the canton where you are registered | Art. 11, 12 and 16 of the Federal Act on Family Allowances (LAFam), as at 01.01.2026 |
| Administrative costs | A percentage of AVS/AI/APG contributions, set by each compensation office, at most 5% | Art. 69 LAVS; Ordinance of the FDHA, SR 831.143.41 |
| Accident insurance | A premium, according to the contract concluded with the insurer | Federal Act on Accident Insurance (LAA); Suva, "ANobAG accident insurance", 24.08.2026 |
For the branches whose rate is set by law, this represents 12.8% of salary, before family allowances, administrative costs and accident insurance. In ordinary employment, half of these contributions are borne by the employer.
In return, you are entitled to family allowances (art. 13 para. 2 LAFam, as at 01.01.2026), and you contribute to unemployment insurance like any employee.
Occupational pension, often overlooked
With an employer established outside the European Union and EFTA, you are not subject to compulsory occupational pension (art. 1j para. 1 let. a of the Ordinance on Occupational Old Age, Survivors' and Invalidity Pension Provision, OPP 2, as at 01.01.2025). You may insure yourself on a voluntary basis, on the same terms as a self-employed person (art. 1j para. 3 OPP 2). Without this step, no second pillar is built up during those years.
With an employer established in the European Union or EFTA, occupational pension applies under the usual conditions: the employer joins a pension institution or, failing that, the LPP Substitute Pension Foundation (OFAS, 06.10.2025).
The steps, in order
- Register with the cantonal compensation office (AHV/AVS compensation fund), without delay: it is the office that registers employees of an employer not required to pay contributions (art. 64 para. 2 LAVS, as at 01.01.2026). With an employer in the European Union or EFTA, it is the office of your canton of residence if you live in Switzerland (OFAS, 06.10.2025); in other cases, the office of your canton will tell you which one is competent.
- Declare your salary. The compensation office sets advance payments, monthly or quarterly, then adjusts them to your actual income.
- Take out your accident insurance, with Suva or an approved insurer. With an employer in the European Union or EFTA, it is up to the employer to take it out (Suva, 24.08.2026).
- Decide on your occupational pension, if it is not compulsory in your case.
- Put in writing what your employer covers: its share of contributions, the administrative costs, the accident insurance premium.
An alternative: being employed by SPTS in Switzerland
As an ANobAG, you manage your contributions, your accident insurance and your pension on your own. There is an alternative when your client, abroad, directs your work: SPTS becomes your employer in Switzerland and places your skills at the disposal of that client.
- SPTS employs you under a Swiss employment contract, and invoices your client abroad.
- SPTS accounts for all your contributions, as for any employee: AVS, AI, APG, unemployment insurance, family allowances, occupational pension and accident insurance. You receive a payslip every month and a salary certificate every year.
- You no longer have an ANobAG status to manage: your employer is established in Switzerland.
Staff leasing to a client established abroad requires a federal licence, which SPTS holds. Two conditions must be checked with you before any assignment: your client actually directs your work, and you are already authorised to work in Switzerland. SPTS's fees are 4%, with a minimum of CHF 400 per month.
Is your employer or your client abroad? Describe your situation to us: we will tell you which of the two arrangements suits you, and what it costs you. Get a simulation (on the site, at launch)
Further reading
- The brochure "From invoice to net salary" (PDF, in French, 7 pages).
- The guide "Is payrolling legal in Switzerland?".
- Repère No. 01: a single mechanism (PDF, in French, 4 pages).
Licensed in Switzerland and internationally. SPTS is licensed by the Canton of Geneva and by SECO for staff leasing and recruitment, in Switzerland and abroad. Check the federal register of licensed companies (SECO)
Sources
- Federal Act on Old-Age and Survivors' Insurance (LAVS), art. 6, 12, 64 and 69, version of 01.01.2026 (in French)
- AVS/AI information leaflet 2.01, Salary contributions, as at 01.01.2026 (PDF)
- Federal Act on Compulsory Unemployment Insurance and Insolvency Compensation (LACI), art. 3, version of 01.01.2026 (in French)
- Federal Act on Family Allowances (LAFam), art. 11, 12, 13 and 16, version of 01.01.2026 (in French)
- Ordinance on Occupational Old Age, Survivors' and Invalidity Pension Provision (OPP 2), art. 1j, version of 01.01.2025 (in French)
- OFAS, Settlement in Switzerland for employers with their registered office in an EU or EFTA member state, 06.10.2025 (in French)
- Suva, ANobAG accident insurance, 24.08.2026
This article provides general information. It does not replace advice tailored to a specific situation.