No employer social contributions? Key information about "ANobAGs"

Most employees in Switzerland have job contracts with social security contributions from their employer, but some don’t. The latter are known by the acronym "ANobAG" in German. They are by no means rare, especially given that teleworking has become increasingly common and is even standard in many places. One example is a software developer from abroad who studies at ETH Zurich and then takes up employment in Zurich for a US software company that doesn’t have a permanent establishment in Switzerland. Or a Swiss graphic designer who works from home for a British marketing agency with no office in Switzerland. 

Few people realise what consequences ANobAG status has for employees and companies. Many people don’t know that everyone working in Switzerland for a foreign employer is subject to Swiss social security contributions. 

This information leaflet explains what employees in such situations should pay particular attention to.