You will find the answer to your question
The notice periods are different for each employment model:
Staff leasing:
These periods are not allowed to be shorter, longer notice periods can be agreed for each contract individually.
Employment Contract CO:
The periods of notice for termination are:
For the Employees protection, the legislator requires that the one-month period of notice be complied with as per Art. 335(c)(1) and (2) CO. The Employee is requested to bear the periods of notice in mind. As soon as it becomes apparent that no more orders can be fulfilled, the Employee must notify us of this fact so that PayrollPlus or the Employee can give notice as a result of the order ending. The Employee should also draw the customer’s attention to this fact, so that the customer can advise in good time if there is no more work available. Furthermore, the Employee should note that, in the event of registering at the RAV, the wages for the notice period must be claimed from the employer. Since the Employee may no longer be recording any payments received during this period, PayrollPlus cannot pay him the 97%. This payslip for CHF 0 will then be included in the calculation of earnings.
PayrollPlusSmart:
The notice periods as per the contract of the company/household are applicable. The notice periods are not allowed to be shorter than the code of obligations or valid CBA allows.
PayrollPlus Flex:
The contract will be concluded pursuant to CO Art 394 and is at all times terminable.
As per art. 335c Abs. 1 Code of Obligations
Special information:
If a termination is delivered within the first year of service, the notice period of 1 month is applicable even if the notice period only ends within the second year of service.
Cross-border commuters are insured against unemployment in their country of residence. In the event of short-time work, weather-related work absences or employer insolvency, the country of employment is responsible.
In order to be able to prove the Swiss contribution periods in your country of residence, you need the PD U1 form. You can apply for this form at an unemployment fund.
As a first step, please have your last Swiss employer(s) complete the “Employer’s Certificate International” form and return it to you.
If the employee falls ill for a prolonged period during the probationary period, PayrollPlus may terminate the employment relationship at any time in accordance with Art. 335b para. 1 CO. Termination without notice in accordance with Art. 336c para. 1 letter b CO only comes into effect when the employee has successfully completed the probationary period. This termination is not done out of harassment, but has a pragmatic reason. Every time a case of illness is registered with the daily sickness benefits insurance and benefits are provided, the policy is debited. As soon as the registration of cases reaches a certain number, the daily sickness benefits insurance will increase the premiums accordingly, as there is a higher risk for them. The PayrollPlus business model is susceptible to a higher rate of sick leave claims as it is a triangular employment relationship. In order to prevent the premiums of the collective daily sickness benefits insurance from rising immeasurably, which also benefits the other employed persons, and to protect against fraud, PayrollPlus AG has no choice but to terminate the employment relationship in such cases.
If the employed person himself/herself has given notice of termination, then these blocking periods do not apply.
The employment relationship can be resumed after recovery by agreement and with a new contract with PayrollPlus.
You are liable to contributions, if you meet the following requirements:
1 Employees who have exceeded the age of 17 and who receive an annual salary of more than 22 050 francs6 from an employer (Art. 7) are subject to compulsory insurance.
2 If the employee has been working for an employer for less than one year, the annual salary is the salary that he would earn if he were employed for the whole year.
Art. 25 Compulsory insurance for employees and the unemployed.
The following employees are not subject to compulsory insurance:
a. Employees whose employer is not liable to pay contributions to the OASI;
b. Employees with a temporary employment contract of three months or less; except as provided in article 1k;
c. Employees who work part-time and are already compulsorily insured for a full-time employment or who are self-employed in their main occupation;
Art. 1 Employees excluded from compulsory insurance.
Your pension funds accumulated at your former employer or the collection funds association may be transferred to Pensionskasse Pro anytime
Please be advised that you get registered with the pension fund the month following your first salary payment. Should your credit balance already be transferred before your first salary payment, the pension fund will keep it and match it with your account as sson as you are enlisted.
Please contact us on info@payrollplus.ch in order to recieve the transfer form
For questions regarding the pension fund please contact the Pensionkasse Pro directly or check the pension funds regulations
PK Pro
058 442 26 00
Yes, we do offer a supplementary pension solution. Please find the factsheet here
Your duty to pay contribution with the pension fund ends with your retirement. An early retirement does not stop your duty to pay pension contributions. You are also still obliged to pay AHV contributions until reaching the lawful pension age. It is irrelevant if retirement funds have already been obtained or not.
If people remain in employment beyond the regular retirement age, they are still required to pay contributions, but benefit from an allowance (see section 14ff.)
The normal retirement age for men is 65 and for women 64.
http://www.pensionskassenvergleich.ch/pkvergleich/pk-vergleich-2016/fruehpensionierung/index.html
You can make a buy-in anytime, below you find informations about it:
BVG Basic
Maximum hourly wage: CHF 40.35
Maximum insurable salary per hour: CHF 28.60
Coordination deduction per hour: CHF 11.75
Maximum annual salary CHF 88,200
Maximum insurable annual salary: CHF 62,475
Coordination deduction per year: CHF 25,725
BVG Supplementary
Maximum hourly wage: CHF 386.65
Maximum insurable hourly salary: CHF 386.65
No coordination deduction
Maximum annual salary: CHF 845,603.55
The BVG basis is calculated on the maximum salary in accordance with the law.
The age percentages are given:
18-24 years 1.3%
25-34 years 4.8%
35-44 years 6.3%
45-54 years 8.8%
55-pension 10.3%
Coordination deductions:
Hourly wage: CHF 11.75
Daily wage: CHF 98.70
Monthly salary: CHF 2,143.75
Annual salary: CHF 25’725.-
The calculation is as follows:
Gross salary over CHF 40.35 per hour, over CHF 338.94 per day and CHF 7,350 per month
As a maximum insurable salary is used in the basic variant, salaries above the amounts stated above are not taken into account for BVG contributions.
These amounts are automatically used for the calculation.
Example: If you earn CHF 80 per hour and choose BVG Basis, the BVG is calculated on the basis of CHF 40.35.
CHF 40.35 minus 11.75 coordination deduction per hour = CHF 28.60 maximum insurable salary per hour
CHF 338.94 minus 98.70 coordination deduction per day = CHF 240.24 maximum insurable salary per day
CHF 7,350 x 12 months (or x 13 if the 13th month’s salary is paid separately) = CHF 88,200 minus CHF 25,725 coordination deduction per year = CHF 62,475 maximum insurable salary per year : 12 (or 13) = CHF 5206.25 maximum insurable salary per month
The maximum insurable salary is now multiplied by the relevant percentage of age to obtain the BVG deduction.
Example: 35 year old person
CHF 28.60 highest insurable hourly wage : 100 *6.3 BVG rate = CHF 1.8018 BVG deduction per page (employer and employee deduction)
Gross salary below CHF 40.35 per hour, CHF 338.94 per day and CHF 7,350 per month
The calculation is based on the actual salary.
Example: 35 year old person with a gross salary of CHF 35
CHF 35.00 minus 11.75 coordination deduction per hour = CHF 23.25 insurable salary.
CHF 23.25 : 100 *6.3 BVG rate for 35 years = CHF 1.46475 BVG deduction per page (employer and employee contribution)
Example: 30 years with a gross monthly salary of CHF 5000
CHF 5000 x 12 months (or x 13 if 13th month’s salary is paid separately) = CHF 60,000 annual salary minus 25,725 coordination deduction per year = CHF 34,275 insurable salary.
CHF 34,275 : 12 months (or : 13 months) = CHF 2856.25 insurable salary per month : 100 * 4.8 BVG rate for 30 years = CHF 137.10 BVG deduction per page (employer and employee contribution)
There is no coordination deduction with the pension supplementary solution, your insured salary corresponds with your gross wage.
The rates per age are defined as follows:
18-24 years 2.0%
25-34 years 5.5%
35-44 years 7.0%
45-54 years 9.5%
55-pension 11%
Calculation:
Gross salary : 100 x pension rate
Age = Pension deduction per party (employer- and employee contribution)
e.g.: 40 year aged person with daily gross salary CHF 1500.-
CHF 1500.- : 100 x 7 = CHF 105.- pension contribution
When a person leaves for an EU/EFTA country, a check is carried out to determine whether he or she is subject to social security contributions. This is checked by the LOB Guarantee Fund, which must confirm to the pension fund that a person is not subject to social insurance in this EU/EFTA state. If this is the case, a cash payment can also be made within the EU/EFTA states. If this cannot be confirmed, the vested benefits must remain in a blocked account (vested benefits account) in Switzerland.
EU countries: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
EFTA countries: Principality of Liechtenstein, Iceland, Norway and Switzerland.
For departures outside the EU/EFTA states, no clarifications are necessary. However, a confirmation of deregistration from the municipality is mandatory, if necessary, also a proof of civil status.
Important basics for leaving the European Union:
Restriction on cash payment of pension fund capital after departure:
https://sfbvg.ch/en/tasks/cash-payment-on-departure-abroad
Tax issues relating to the payment of pension fund capital when there is no longer a domicile in Switzerland:
A tax is due when the pension fund capital is withdrawn. The amount of this tax varies not only from canton to canton, but also from community to community. But if you no longer have a residence in Switzerland, this capital payment tax can no longer be raised. Instead, a withholding tax is deducted from the capital to be paid out, which is usually lower than the capital payment tax, but also varies from canton to canton. This withholding tax is lowest in the canton of Schwyz.
An entry is not mandatory, because in the event of death, the pension fund will request all necessary information and documents from the surviving dependents during the entitlement check and will check whether a life partner and/or children are entitled to benefits. You will find all the information regarding death benefits in the pension regulations starting on page 14.
If you would still like to register your partner, you will find a declaration of cohabitation here. You can then fill it out and send it to tellco so that the details of your partner are directly stored in the system.
OR Art. 327a
The employer shall reimburse the employee for all expenses necessarily incurred in the performance of the work, and in the case of work performed at places other than the place of work, also for the expenses required for subsistence.
AHVV Art. 9
Examples of expenses for rent, company car, health insurance, half-fare card and general season ticket
Payment of rent for the employee:
Business vehicle is also used privately:
Health insurance is paid by the company:
Half-fare rail travel (SBB) is paid for by the company:
Payment of rent for the employee:
Business vehicle is also used privately:
Health insurance is paid by the company:
Half-fare rail travel (SBB) is paid for by the company:
General Abonnement (GA from the SBB) is used privately and business related:
Withholding taxes are taxes not directly paid by the taxpayers themselves but directly paid by the employer, prior to the deduction of the sum due and paid to the community.
Who is taxed at source?
The withholding tax can vary per canton, civil status, confession and amount of children. Therefor every employee receives a withholding tax code.
The withholding tax percentage can vary each month. The taxes need to be calculated based on the monthly gross salary. For hourly and daily salaries the tax percentage can therefore vary each month due to different gross salaries. You will be able to check the withholding tax rate on the website of your resident canton within the official tax table list. (For cross border commuters please consult the table list of canton Schwyz, and for the ones within PayrollPlusSmart consult the canton of your employer).
The withholding tax code is given by the civil status, the amount of children and your confession:
Tariff groups
A – tariff for singles
B – tariff for married couples with single income
C – tariff for married couples with double income
D – tariff for additional income
Amount of children
Children can only be acknowledged for the tax rate if child allowance is applied through PayrollPlus
Church tax
Y – with church tax
N – without church tax
Example : A0Y single person without children and no church tax
Withholding tax calculator :
https://www.comparis.ch/steuern/quellensteuerrechner/default
The revision of the Withholding Tax Ordinance will come into force on 1 January 2021. The Swiss withholding tax system from 1995 will thus be fundamentally changed after 25 years. The aim is to ensure equal treatment of employees who are subject to withholding tax and those who are subject to ordinary taxation. At the same time, legal certainty for employers and employees will be increased.
Withholding taxpayers resident in Switzerland with an annual gross income of CHF 120,000 or more are still subject to a mandatory retrospective ordinary assessment (NOV). Employees liable to withholding tax with an annual gross income below this threshold can now also apply for a NOV. In addition, it is also possible to apply for a recalculation or a NOV if you do not agree with the withholding tax deduction made in your case. To do this, you must contact the competent tax authority (tax authority in your canton of residence) by 31 March.
Note on subsequent ordinary assessment: If the NOV is applied for by Swiss resident withholding taxpayers with an annual gross income below the threshold, this also has a legally binding effect for all future years. However, this does not apply to withholding taxpayers who are not resident in Switzerland (so-called quasi-resident = tax domicile abroad, place of work in Switzerland). The requirements for filing the NOV are met if at least 90% of the worldwide gross earned income was taxable in Switzerland in the corresponding tax year.
What do these changes entail and what does it mean for you in concrete terms?
Important note for withholding tax payers with several employers and part-time employees
If the employer knows the total employment level of the employee, the salary for the rate-determining income is converted to the effective total employment level of all gainful activities.
If the employer does not know the employee’s total degree of employment, the wage for the rate-determining income is calculated on the basis of a degree of employment of 100%.
If the employer knows the total income of the employee, the wage for the rate-determining income is applied to the actual total gross income.
For a correct calculation of the rate-determining income, withholding tax payers with several employment relationships and/or part-time employment must therefore disclose the total degree of employment. This applies to all income from employment and/or self-employment.
If neither the workload nor the salary earned from another activity is disclosed to PayrollPlus, each employment relationship must be offset against a 100% workload for the rate-determining income.
Lump-sum expenses are mostly used to reimburse executives or field staff for small expenses (usually individual expenses up to CHF 50) and representative expenses (e.g., for private invitations at home). Beneficiaries may no longer claim such small expenses up to CHF 50 per event as actual expenses.
Examples of what is reimbursed by representation expenses
According to the sample regulations, small expenses that are reimbursed by representation expenses are in particular:
Expenses must always be legitimate business expenditure. Only the customer can determine at any time whether the expenses are legitimate business expenses.It is very difficult for PayrollPlus to verify expenses in the event of an OASI/SUVA audit.
For this reason, we strongly recommend that the Employee invoice the customer directly for expenses. Another option is for the creditor itself (e.g. hotel, airline, car rental company etc.) to invoice the customer directly. The benefit to the Employee in the case of direct payment by the customer is that there is no salary component involved, since the customer is not paying any salary and therefore does not need to issue a salary statement.
The advantage for the Employee with the client paying the expenses directly is that the PayrollPlus costs will not be charged as it is not within the invoice to the client. Furthermore, he will be able to close the topic of expenses as he does not have to answer further questions of PayrollPlus and does not have to file a detailed expense report with PayrollPlus.
If PayrollPlus pays the salary plus expenses to the Employee, there is always the possibility that they will be a salary component subject to OASI, and the corresponding note will always be made on the salary statement (cf. Guidelines on filling out salary statements or pension statements, Form 11). If PayrollPlus is subjected to a OASI/SUVA audit, PayrollPlus requests the employee to answer the questions of the auditor in case there are any related to the expense reports.
Claim expenses through PayrollPlus
If the customer does not wish to make any direct payment to the Employee, he can claim the expenses through PayrollPlus as PayrollPlus adheres to the art. 327a of the code of obligations in Switzerland. As per art. 327a para. 1, the employer has to reimburse the employee for expenses that are necessary to fulfil his work at places beside the normal work place and maintenance of such a place. If the employer does not offer a suitable work place then the use of the home office is necessary and has also to be reimbursed. The Employee is required to read and comply with the rules governing expenses (Expense policy) on our homepage at ‘Downloads’.
As per the rules governing expenses approved by the Cantonal Tax Administration of Schwyz on 20 July 2017, 1.actual expenses based on original receipts submitted 2. and/or expense allowances in the amount of 5% of the gross salary can be claimed. Together with the original receipts, PayrollPlus requires a expense report signed by the Employee with the following text: ‘I confirm with my signature that these receipts relate to legitimate business expenses.’
In the event that the Employee acts with fraudulent intention when claiming expenses, he will be liable to prosecution.
An excel sheet in order to submit expenses to PayrollPlus is provided in the download section on the website of PayrollPlus. The sheet can only be accepted with signature and detailed expense report.
Expense amounts in a foreign currency must be converted into Swiss francs by the Employee.
Expenses within the online tool:
You can include your expenses in the total amount invoice to your client.
Once you received the e-mail that your payment has been received and you enter your hours for the salary payment, please send your expenses with the PayrollPlus expense sheet and all receipts to PayrollPlus by e-mail.
PayrollPlus as a PLC has more than CHF 100’000.- turnover per year ans therefore legally has to add 7.7% VAT.
For staff leasing, the VAT law requires us to add 7.7% to the full salary costs and not only to the service fee (Art. 21 para. 2 fig. 12 VAT law).
For the PayrollPlus model Smart, the VAT is only charged on the PayrollPlus service fee.
If work is done for legal entities abroad, PayrollPlus can invoice without VAT in line with the VAT law. Please contact PayrollPlus directly for VAT inquiries.
If an invoice can be sent without VAT needs to be reviewed by PayrollPlus. Please contact us directly by e-mail or phone.
If your salary is above CHF 120’000.- per year you will automatically receive a tax report to file by the cantonal tax office.
Otherwise the deduction of your employer is sufficient. Based on your request, the tax authorities can send you a tax report to file. Please conatact your tax office of your canton of residence.
The commute to work can not be claimed as expenses and needs to be part of the salary if paid by the employer.
If the commute can be deducted from your taxes needs to be reviewed by the cantonal tax office . Please contact your tax office for questions directly.
Expenses must always be legitimate business expenditure. Only the customer can determine at any time whether the expenses are legitimate business expenses.It is very difficult for PayrollPlus to verify expenses in the event of an OASI/SUVA audit.
For this reason, we strongly recommend that the Employee invoice the customer directly for expenses. Another option is for the creditor itself (e.g. hotel, airline, car rental company etc.) to invoice the customer directly. The benefit to the Employee in the case of direct payment by the customer is that there is no salary component involved, since the customer is not paying any salary and therefore does not need to issue a salary statement.
If expenses are charged through PayrollPlus the expense sheet has to be filed: Downloads
At figure two of the expense policy of PayrollPlus you can find the rules for commute costs: Spesenreglements
Example:
Client in Berne, freelancer lives in Zürich
Travel costs SBB Bern HB – Zürich HB one way 2. class 51 CHF
Travel costs SBB GA travelcard monthly 2. class 340 CHF
340 CHF/51 CHF = 6.66
upon the 7th ride we can only reimburse the single journeys
as of the 7th ride we can reimburse the cost of the GA travelcard in total
Contributions to daily sickness insurance (KTG) charged to employees are not deductible; they may not be deducted from the gross salary. However, such contributions may be shown in item 15 of the salary statement.
Details can be found under item 9 in the guidelines.
Travel expenses:
The necessary costs for travel between the foreign residence and Switzerland, this requires KM compensation or receipts for airfare.
Housing costs:
The reasonable costs of living in Switzerland when maintaining a flat permanently available for personal use abroad. Proof of the flat abroad/Switzerland by means of the rental contract/mortgage or heating/energy bills is required. No receipts are required; a lump sum of CHF 1,500 can be claimed for a maximum of 5 years if the expatriate was already in Switzerland before that time. The expatriate himself/herself can claim housing costs above CHF 1’500.- in his/her tax return.
Relocation costs:
The necessary costs for the move to Switzerland and back to the former foreign country of residence as well as the necessary outward and return travel costs of the expatriate and his/her family at the beginning and end of the employment relationship are covered provided that all costs in this connection can be substantiated.
Tuition costs:
The costs for the tuition of minor foreign-language children at foreign-language public schools, provided that the public schools do not offer tuition in their language – all supporting documents are required for this.
You can find the expatriates ordinance here: https://www.fedlex.admin.ch/eli/cc/2000/471/en
In the referendum on the 27th of September 2020, the proposition for a paid paternity leave was accepted with 60.3 percent yes votes. This will allow fathers to take two weeks of paid leave within six months after the birth of a child. Like maternity allowance, the leave will be financed via the income compensation scheme (EO). The proposal came into force on the 1st of January 2021.
Who is entitled?
Loss of income during paternity leave is compensated. The same principles apply as for maternity leave. Fathers who were in gainful employment at the time of the child’s birth, whether as an employee or self-employed, receive compensation. They must also have been mandatorily insured under the OASI scheme for the nine months preceding the birth and have been gainfully employed for at least five months during this period. Compensation is paid either directly to the employee or to the employer if the employer continues to pay the salary during the leave.
The amount of compensation
As with maternity leave, compensation is 80 percent of the average earned income before the child’s birth, up to a maximum of 196 francs per day. For two weeks of leave, 14 daily allowances are paid, resulting in a maximum amount of 2744 francs.
Employers who bill all their employees in the Smart Model can declare a payroll total of CHF 0 in the annual OASI statement. The settlement of the employees’ social security contributions to the responsible offices is carried out by PayrollPlus AG.
Cost levels
3% – up to CHF 200’000 total wage costs per year
2% – from CHF 200’000 total wage costs per year
1% – on request
The total wage costs per year refer to the individual employee/freelancer.
The total wage costs per year can only be added up for companies if the monthly wages exceed CHF 5’000.- per employee. Otherwise each employee is charged with 3% and after consultation, a lump sum can be charged for certain manual work (including permits, withholding tax, child allowances, wage garnishments, etc.).
For all those who do not use the online tool, we charge a flat rate of CHF 50.- per payroll if the total wage costs per payroll are less than CHF 2’000.-.
The change to a lower rate level will only be checked if the corresponding total wage costs have been reached and an application has been submitted in this regard.
The individual process for each employment and invoicing model is described in the menu button procedure.
No, PayrollPlus is not a staff placement company.
Yes, provided you comply with the maximum working hours per week/month. The maximum working time per week without a CLA (collective labor agreement) is 46.25h.
If your profession is subject to a generally binding CLA, then the maximum working hours of this CLA apply.
Yes, you may agree additional agreements or non-disclosures directly with your client/employer. PayrollPlus AG is not liable for the accuracy and content of this agreement.
Employees working within interim earnings receive the interim earnings statement for the unemployment fund department (RAV) at the till the 5th of every following month. In order to prevent fraud it is not allowed to issue an interims earnings statement during the current month, it may only be issued once the month has ended.
Note for online tool users: Invoices issued with the onlinetool compellingly need to be paid before PayrollPlus may issue the interim earnings statement. For each registered invoice only working hours for the same month of the interim earnings statement may be recognised, working schedules overlapping the month may not be considered. Please make sure that for every month you worked, you issue a separate invoice to the client.
If you have issued your invoice in foreign currency, the interim earnings statement may only be issued after we paid the salary. We are unable to take over the currency risk since your salary is depending on the current exchange rate. If you work within the interim earning, we suggest to always invoice in CHF in order to avoid waiting periods for your unemployment benefit.
The interim earnings statement will show following note:
As payroller we declare the insured persons registered working hours and salary with us. If the employee wishes to recieve the effective payment after the respective payment of the client has been recieved, the issuer of the interm earnings statement (ParollPlus AG) is not liable for any self declared working hours or wages stated in the interim earnings statement.
The insured person has registered with us all working hours to date. Should working hours be registered after the interim earnings statement has been issued, the full responsibility is with the insured person to declare these with the unemployment department (RAV), neglect is liable to prosecution.
PayrollPlus waives all liability for any incorrect information submitted.
Persons resident in Switzerland or abroad who are serving in the Swiss Armed Forces, in military women’s service, in Red Cross service, perform civilian service, serve in civil defense, participate in federal or cantonal youth and sports leadership courses or participate in young marksman leadership courses are entitled to compensation for loss of earnings (EO). The service members receive a registration card from the accounting officers or the enforcement office for each service regarding the days of service performed and forward it completely to PayrollPlus.
We certify your pre-service salary on the EO registration and forward it to your compensation office without delay. This means that the EO compensation can be paid out as quickly as possible.
Working mothers can receive maternity benefits for the first 14 weeks after the birth of their child. For this, the mother must have been insured with the AHV/IV/EO in Switzerland for the nine months prior to the birth. In addition, she must have been gainfully employed for at least five months during these nine months. At the time of the birth, the mother must be employed or self-employed with a compensation fund. If the mother resumes work within 14 weeks after giving birth, she is no longer entitled to compensation for the remaining period.
The maternity allowance is paid as a daily allowance and amounts to 80% of the average income earned before the birth, up to a maximum of CHF 196 per day.
The maternity allowance must be registered using the official form, that we will send you, and must be submitted to the compensation office where contributions were last paid.
Who can not receive their salary through PayrollPlus?
Employees of these sole proprietorships can be invoiced normally via PayrollPlus, but the cash flow does not have to be via PayrollPlus and PayrollPlus sends an invoice for the total salary costs of the employees to the sole proprietorship.
Which employments cannot be handled by PayrollPlus:
Work certificate
PayrollPlus is happy to issue a reference for the employee’s assignment. However, this can only be issued correctly if the company of assignment provides the required information. The employee was not on assignment with PayrollPlus. We are therefore unable to make any statements about the person, the activity or the work performed.
The employing company may issue a work reference itself or provide us with the text/description for it.
Confirmation of employment
We can issue a confirmation of employment at any time upon request. This includes the period, the job title and the company of assignment.
PayrollPlus does not create or correct employment references. However, our partner, who specializes only in employment references, can easily and inexpensively create or correct this for you:
Eligibility
Anyone can participate in the PayrollPlus Bring a Friend program, including people who are not PayrollPlus customers.
Amount of margin participation
The amount of the margin participation is CHF 500 once PayrollPlus has reached CHF 1’500 margin with the recommended person.
Ex. Martin Muster recommends a friend and this friend then invoices via PayrollPlus. As soon as the friend has brought in CHF 1’500 margin for PayrollPlus, Martin Muster receives a one-time payment of CHF 500 for his recommendation.
If a whole company with several employees is referred, the bonus rules apply to these employees who join PayrollPlus at the time of the referral. There is no margin entitlement for future employees of this company. Example: Muster AG has 10 employees at the time of the referral, Martin Muster thus receives CHF 500.- each from all 10 employees as soon as each individual employee has contributed CHF 1’500.- margin. 3 months later Muster AG again hires employees via PayrollPlus, Martin Muster does not receive any payment from us for this.
No payment will be made to you in the following cases:
If a person transmits a customer to PayrollPlus who has already been in contact with PayrollPlus prior to this transmission (demonstrably in the last 6 months), this contact is not considered new and no participation margin/bonus is owed. PayrollPlus can provide proof of the contact via CRM entry of the consultation.
If PayrollPlus itself does not generate any margin, no margin participation is owed, namely this is in the following cases:
PayrollPlus only makes the payments once the margin of CHF 1’500 has been reached.
The amounts of payments are understood as an all-in rate and are paid as wages. All necessary social deductions and insurances (employer and employee contributions) are deducted from this.
A direct payment (not as a salary) is only possible for companies (AG/GmbH) that have a valid brokerage license in Switzerland.
Extra bonus for PayrollPlus Champions
An extra bonus of CHF 2’000 is paid to 10 recommended persons who have received at least one salary through PayrollPlus.
Yes, you can issue invoices to foreign countries in various currencies. Because of regulatory reasons it is not possible to invoice USD to the USA.
Invoices to foreign countries that are not subject to VAT are subject to prior approval by PayrollPlus. We kindly ask you to get in touch with one of our consultants in order to review the invoicing without VAT.
All salaries are paid out in Swiss Francs (CHF), since the social contributions have to be paid in CHF in Switzerland.
Foreign currencies are converted according to the actual bank exchange rate of the day they are credited. PayrollPlus cannot influence the rates.
Please contact us anytime to discuss any further questions.
PayrollPlus as a PLC has more than CHF 100’000.- turnover per year ans therefore legally has to add 7.7% VAT.
For staff leasing, the VAT law requires us to add 7.7% to the full salary costs and not only to the service fee (Art. 21 para. 2 fig. 12 VAT law).
For the PayrollPlus model Smart, the VAT is only charged on the PayrollPlus service fee.
If work is done for legal entities abroad, PayrollPlus can invoice without VAT in line with the VAT law. Please contact PayrollPlus directly for VAT inquiries.
Invoices to foreign countries that are not subject to VAT are subject to prior approval by PayrollPlus. We kindly ask you to get in touch with one of our consultants in order to review the invoicing without VAT.
All salaries are paid out in Swiss Francs (CHF), since the social contributions have to be paid in CHF in Switzerland.
Foreign currencies are converted according to the actual bank exchange rate of the day they are credited. PayrollPlus cannot influence the rates.
Please contact us anytime to discuss any further questions.
The authority to issue instructions means to issue mandatory instructions which must be strictly accepted by the receiver. This concearns instructions regarding work law regulations and not order contract specifics. The person/entity issueing instructions therefore executes the right of instructions, the person following these instructions therefore is subordinated.
For employees who temporarily perform an assignment in another country on behalf of their employer, the social security legislation of the country of origin continues to apply during this period if certain conditions are met (so-called posting, confirmed by form A1).
A posting requires the following:
The employee must fill in the registration form Posting A1 (German / English) in advance, PayrollPlus will officially register the posting if the above requirements are met.
The question whether a form A1 has to be applied for business trips can be answered in the negative in practice, even if the legislator does not provide for a minimum deadline (see attached.pdf “The 10 most frequently asked questions about form A1” point 6. The exceptions are currently France and Austria, which can sanction the non-existence of the posting form A1).
It is important to note that any double taxation of social security contributions is at the expense of the employee. Likewise, the employee is required to comply with the legal provisions of the posted country, this applies in particular to the permit, residence and labor law provisions of the posted country.
Posting from Switzerland to an EU country
Posting certificate
For initial postings of up to 24 months, the employer or self-employed person applies to the relevant AHV compensation fund for the issue of a certificate of posting. If the requirements for a posting are met, the AHV compensation fund issues a certificate A1 and hands it over to the employer or self-employed person. The employer hands over the certificate to the posted person.
Extension of the posting
If, contrary to expectations, the period of 24 months is not sufficient, an application for long-term secondment or extension of secondment (exceptional agreement) can be submitted to the Federal Social Insurance Office in the interest of the employee. The Federal Social Insurance Office will attempt to reach an exceptional agreement with the competent foreign authority in accordance with Article 16 of Regulation (EC) No. 883/04. If the agreement is reached, a confirmation will be sent to the employer stating that Swiss legislation remains applicable. The extension must be requested before the initial posting period of 24 months expires. The same procedure applies to self-employed persons.
According to international practice, an extension is only requested from the authorities of the other state if the posting does not exceed a total period of five to six years.
If it is already to be expected at the beginning of the posting that the period of 24 months will not be sufficient to fulfill the tasks, an application for a longer posting (exceptional agreement) can be submitted directly to the Federal Social Insurance Office in the interest of the employee.
For information on secondment from Switzerland to an EFTA state or contracting state, please find the information sheets here.
Regarding social insurance in the case of a posting:
During the period of the assignment, the principle applies that the legal provisions of the employer state apply (so-called “place of employment principle” or “subordination principle”). This means that employees are generally subject to the social security system of the country of employment. However, for posted workers, the aforementioned regulation provides for a special rule that allows posted workers to remain insured in their home country in the case of a temporary posting. Provided that the expected duration of this work does not exceed 24 months and that this person does not replace another posted person.
Based on Council Regulation (EEC) No. 1408/71 of 14/06/1971 in Art. 14, the person posted to another country continues to be subject to the social security system of the country of origin for the duration of the assignment, not exceeding 12 months. To confirm that the posted person remains subject to the social security legislation of the country of origin, a corresponding posting certificate (see A1) is required. Should, for unforeseeable reasons, the duration originally envisaged be exceeded, beyond twelve months, the legislation of the first State shall continue to apply until the termination of this work. Provided that the competent authority of the State to whose territory the person has been posted, or the body designated by that authority, gives its authorization to this effect; this authorization must be requested before the end of the first twelve months. It may not be granted for a period exceeding twelve months.
A1 Certificate
With the A1 certificate, an employee proves that he/she is covered by social security in his/her home country when traveling on business in another European country. As a result, he or she does not have to pay double social security contributions. PayrollPlus can submit the A1 form to the AHV branch for a posting within the EU, provided that the employee has accounted for at least one month through PayrollPlus.
Examples:
Switzerland – secondment EU states: Max. 24 months, extension with exception agreement between the two states to max. 6 years.
Switzerland – secondment EFTA states: Max. 24 months, extension with exceptional agreement between the two states to max. 6 years.
Switzerland – secondment contracting states: Max. 12 – 60 months depending on agreement between the two states. Extension with exception agreement between the two states to max. 6 years.
Switzerland – secondment other states: According to the principle of territoriality, every person is in principle subject to the law of the state in whose territory he is staying. Persons, regardless of their nationality, who work abroad for a Swiss employer and are paid by this employer may, with the employer’s consent, be insured under the OASI/DI/EO scheme. Along with the unemployment insurance scheme if they were insured for at least five consecutive years immediately prior to taking up employment abroad.
AVS
As we pay out the salary, we are also responsible for AVS and withholding tax payments. We take care of everything for you. This includes payslips, salary statements, AVS statements and all other 20 salary-related tasks. With the transfer of the total salary costs, you are definitely rid of everything only with PayrollPlus. Salaries that you pay to natural persons yourself must be reported.
Daily sickness allowance, pension fund, accident insurance
If your employees receive their salaries from us and you are insured with PayrollPlus AG (daily sickness allowance Groupe Mutuel, pension fund Tellco Pro Schwyz, accident insurance SUVA), this salary total does not have to be reported. The salary amount of all those who are subject to one of your company’s own insurances or salaries that you pay to natural persons yourself must be reported.
You must notify the OASI of salaries that you have paid to natural persons and that are subject to contributions. Since PayrollPlus now pays the wages to your employees, PayrollPlus becomes an employer obliged to pay contributions (Art. 12 AHVG). You yourself now pay an invoice for the total salary costs to us, that means to a legal entity and not directly to the employees, therefore you yourself are no longer considered an employer obliged to pay contributions.
Following the UK’s exit from the EU and the end of the withdrawal period agreed between the two parties on 31 December 2020, the Agreement on the Free Movement of Persons (AFMP) between Switzerland and the EU no longer applies with the United Kingdom. From 1 January 2021, UK citizens are no longer citizens of the EU; instead, they have the status of third-country citizens.
From 1 January 2021, UK nationals will no longer be considered EU citizens but third-country nationals.
New employees/freelancers/contractors with UK nationality as of 1 January 2021
Due to the priority of nationals, an application for a permit for a UK citizen must now be processed in the same way as an application for a third-country national. This means that persons from Switzerland and the EU/EFTA states have priority.
As a result, PayrollPlus cannot hire employees without a residence permit in Switzerland with UK citizenship in the Staff Leasing and PayrollPlusFlex models.
In the PayrollPlusSmart model, the company itself can apply for residence and work.
You can find more information on this topic on the website of the State Secretariat.
Yes, you may also be resident in another country, provided your client is in Switzerland and you perform the work in Switzerland (as a cross-border commuter).
PayrollPlus will obtain a cross-border commuter permit for you for the duration of your assignment.
In Switzerland, there are various permits that are issued upon application. Here is an overview of all permits in Switzerland. https://www.sem.admin.ch/sem/en/home/themen/aufenthalt/eu_efta.html
Here you can see that every EU/EFTA citizen gets a permit in Switzerland, also job seekers.
Here you can find the contact information of all cantonal migration offices.
In general, individuals resident abroad who work in Switzerland are required to take out Swiss health insurance. Some exceptions apply, depending on the employee’s country of residence and nationality.
Here you can find all the exceptions.
Yes, you can find the relevant information at:
Night work (from 11 p.m. to 6 a.m.) and Sunday work (from 11 p.m. on Saturday to 11 p.m. on Sunday) are generally prohibited.
Night work may be authorized if certain conditions are met. Permanent or regularly recurring night work is authorized by SECO, temporary night work up to 10 nights per calendar year is authorized by the cantonal authority. The form for the application for a permit for night work of the canton of Schwyz can be found under the following link.
In the case of temporary night work (less than 25 nights per calendar year), the employer must pay a salary supplement of at least 25%. In the case of permanent or regularly recurring night work, the employee is entitled to compensation of 10 % of the time during which he performed night work. The compensatory rest period must be granted within one year (cf. Art. 17b ArG; Art. 31 ArGV1). Employees who work for hourly wages also receive the time bonus of 10 % for regular night work as paid time off. Art. 22 ArG prohibits the compensation of compensatory rest time by cash benefits (link).
For certain categories of employees and companies, special provisions are applicable that allow night work without prior authorization (see Ordinance 2 to the Labor Code).
In general, employees may not be required to work on Sunday or at night without their express consent.
Working at night may be regulated individually in a CLA.
Further information on Sunday and night work: https://www.ch.ch/en/work/working-hours/working-on-sundays-and-at-night/
25% Salary Supplement
This is due if the overtime worked is not compensated by time off and nothing else has been agreed in writing or determined by standard employment contract or collective employment contract (refer to Art. 321c para. 3 CO). If nothing has been agreed, the basic principle of payment applies including a 25% salary supplement. Overtime are hours worked in excess of the contractually agreed working hours.
Surcharges or maximum working hours for the applicable CBAs can be found in the respective CBA (www.tempdata.ch).
A salary supplement of at least 25 % is also due if the statutory maximum weekly working hours pursuant to Art. 13 para. 1 of the Labour Act (ArG) are exceeded. Hours worked in excess of the maximum working hours are considered overtime. If overtime work is compensated with time off of equal duration within a reasonable period of time and with the agreement of the individual employee, no extra payment is to be made (Art. 13 para. 2 ArG).
However, office staff as well as technical and other employees, including sales staff in large retail businesses, are only entitled to a salary supplement of at least 25% for overtime worked that exceeds 60 hours in a calendar year (Art. 13 para. 1 ArG).
Thus, a maximum of 46.25 hours per week can be worked with PayrollPlus without a supplement (52 weeks per year – 4 weeks holiday = 48 weeks / 60h:48weeks = 1.25h per week, can be worked without a supplement.
Working hours/overtime apply according to Arg Art. 9-13
https://www.admin.ch/opc/de/classified-compilation/19640049/index.html#id-3
In the case of temporary night work (less than 25 nights per calendar year), the employer shall pay a wage supplement of at least 25%. In the case of permanent or regularly recurring night work, the employee is entitled to compensation of 10 % of the time during which he worked at night. The compensatory rest period must be granted within one year (cf. Art. 17b ArG; Art. 31 ArGV1). Employees, who work on an hourly wage, also receive the time bonus of 10 % for regular night work as paid time off. Art. 22 ArG prohibits the compensation of compensatory rest time through cash benefits (Link)
50% Salary Supplement
If the employee has to work on a holiday or Sunday, the employer must pay him a supplement of 50%. The supplement must be paid in any case for temporary Sunday work (Art. 19 para. 3 ArG), both to employees on monthly or hourly salary. This also applies to so-called managers, who cannot be considered as employees with a higher managerial activity (Art. 9 ArGV1). In the case of permanent or regularly recurring Sunday work, this supplement is not due and it is assumed that Sunday work is already taken into account in the monthly or hourly salary.
According to Art. 20 ArG and Art. 21 ArGV1, compensatory rest is also provided for. Sunday work lasting up to 5 hours must be compensated with time off within 4 weeks. If it lasts longer than 5 hours, a substitute rest day of at least 24 hours must be granted during the preceding or following week – following the daily rest period – falling on a working day, thus a continuous rest period of 35 hours. In the case of Sunday work, the employee may not work more than 6 consecutive days.
In general, the employee may not be required to work on Sunday or at night without his/her explicit consent.
For certain categories of employees and establishments, special provisions apply that allow Sunday work without prior authorization (see Ordinance 2 to the Labour Code).
Sunday work may be regulated individually in a CBA.
If your company is not subject to a CBA, the Labour Act applies for authorization of Sunday and night work. For more information, see the FAQ (Sunday/night work).
Extra hours/overtime hours:
Exceeding the normal contractual working hours up to the maximum weekly working hours (45 to 50 hours, depending on the industry) is referred to as extra hours or overtime hours.
Overtime:
Overtime is defined as exceeding the statutory maximum weekly working hours (45 to 50 hours, depending on the industry).
Labor Code:
The maximum weekly working time is 45 hours for employees in industrial establishments, for office, technical and other employees, including sales personnel in large retail establishments; 50 hours for all other employees. The maximum daily working time is 13 hours, provided that the rest period of 11 consecutive hours is respected.
Salary supplements in accordance with the Labor Code:
The employer must pay employees a salary supplement of at least 25 percent for overtime work. Office personnel, technical and other employees, including sales personnel in large retail businesses are only paid a salary supplement for overtime work that exceeds 60 hours in a calendar year (see Art. 12 ArG).
Thus, with PayrollPlus, a maximum of 46.25h per week can be worked without surcharge (52 weeks per year – 4 weeks vacation = 48 weeks / 60h : 48 weeks = 1.25h per week, can be worked without surcharge.
Working hours/overtime apply in accordance with ArG Art. 9-13 or in accordance with the applicable CLA
https://www.admin.ch/opc/de/classified-compilation/19640049/index.html#id-3
At PayrollPlus, the probationary period is 3 months according to the framework agreement. If a different probationary period is desired, this can be discussed and agreed individually with PayrollPlus.
This will be noted in the individual contract and replaces the standard period of 3 months of the framework employment contract.
Questions about the salaries
You only know the monthly salary but you need to have an hourly salary? You need to know the daily work hours of the company, the total amount of holidays and bank holidays per year that are paid by the company.
Assumption:
Daily work hours 8h, 30 holidays , 9 bank holidays
Gross salary per year CHF 66’950 incl. 13. month share
365 days -104 weekends -30 holidays -9 bank holidays= 222 net working days per year
222 working days x 8h per day = 1’776 net working hours per year
CHF 66’950: 1’776 hours = CHF 37.69 gross salary per hour
In Switzerland, there is no general minimum salary, but there are various CLAs (collective labor agreements) that regulate certain industries with minimum salary requirements.
In Switzerland, a fair and moral minimum salary is defined as a salary of CHF 4000 gross per month.
You can find out how much the minimum salary is in the CLAs (collective labor agreements) here: https://www.tempservice.ch/de/tempdata/index.php
Yes you can. PayrollPlus will then convert the all-in-fee into an hourly salary as we need an hourly base in order to be able to do the pension deductions and adhere to the time reporting law in Switzerland.
We are happy to give you further information on the phone: 055 416 50 50
The number of holidays varies depending on the company or age and can range from 20 to 30 days. Usually, temporary employees receive between 20 and 25 days of vacation per year. For each hour worked, a holiday reserve is calculated (8.33% for 20 holiday days and 10.64% for 25 holiday days), which is paid out when the employee obtains or leaves the company. This is not a deduction, but rather a temporary reserve to which the temporary employee is entitled.
Federal court ruling:
As per a federal court ruling, PayrollPlus has to withhold the holiday reserve. Every employee has his own holiday account with PayrollPlus. As soon as the employee reports holidays on his timesheet, he will receive his money of the holiday account. The holiday account can also be paid out once the contract with PayrollPlus has ended.
In order to be able to calculate the holiday compensation the following information is needed:
This example will use the following information:
Start of contract: 11.02.2019, Termination of contract: 19.08.2019
25 days holiday entitlement per year
First the total amount of working days is to be calculated, in this case from 11.02. – 19.08.2019 it is 190 days.
A year has 365 days,
190 days : 365 days x 100 = 52.1% of the year the person has been employed
25 days holiday compensation per year : 100 x 52.1 = 13 days Holiday entitlement
If someone works part time e.g. 80% the holiday entitlement may be reduced pro rata.
13 days : 100 x 80 = 10.5 days with 80% workload
You may agree on a salary in foreign currency within the PayrollPlus Flex or PayrollPlus Smart contract model
When the payment is credited the amount gets automatically converted to CHF with the daily rate by our bank. We may only pay the salary in CHF, since all social contributions need to be made in swiss francs.
Within the staff leasing contract model an agreement in foreign currency is not possible.
The Federal Law on Family Allowances (FamZG) regulates child and education allowances.
For children up to 16 years you will receive a child allowance of at least 200 francs a month for each child. For children aged between 16 and 25 who have not yet finished their initial education, you are entitled to an education allowance of at least 250 a month for each child. The allowance amount depends on the canton of your employer. PayrollPlus is based in canton Schwyz, therefore you will receive CHF 220.- child allowance and education allowance of CHF 270.-.
If the allowance for the same child can be claimed by more than one person, the order of priority in which one can claim is as follows:
You live in Switzerland
Seasonal workers and cross-border commuters
As a cross-border commuter from an EU/EFTA state, you are entitled to Swiss family allowances for your children even if they live in an EU or EFTA country. If your partner works in your and your children’s country of residence, you receive the family allowance from that country. You will be paid any difference between that and the family allowance payable in Switzerland.
Claiming family allowances
Family allowances are not paid out automatically, you have to apply for them. You may also claim up to five years of arrears.
– Unemployed people must apply to the cantonal family compensation fund, which is run by the cantonal OASI compensation funds.
PayrollPlus will pay the family allowance once we have received the money from the canton and not before. Monthly salaries will receive the family allowance together with their monthly salaries.
This is not a deduction, the 13th share is mandatory to be shown by law.
Your hourly/daily wage does already include the share of the 13th monthly wage, this is mandatory to be shown on the salary statement. Your gross salary is not affected, the shown proportion cannot be paid on top.
The application for family allowance has to be approved by the authorities first. PayrollPlus can only pay you if the money and the approval is with PayrollPlus. If you have not submitted an application yet, please contact us directly at info@payrollplus.ch
The payment of PayrollPlus is based on the previous month only.
Example: You send PayrollPlus an hourly report for September in October. As soon as we have paid your September salary, we are able to pay you the September family allowance (if the money has been sent to us by the authorities).
For monthly salaries the family allowances are usually credited with the salary directly.
Should you have any questions about the status of your family allowance application you can call the OASI authority directly: 041 819 04 25
The national holiday (1st of August) is the only federally regulated paid public holiday. It is equivalent to a Sunday, workfree and mandatory to be paid by the employer. Regulations for work on Sundays are applicable for work being conducted by employees on 1st of August.
Besides the 1st of August the cantons are entitled to define 8 public holidays being equivalent to Sundays (vgl. Formular Feiertagsregelung Kanton Schwyz). Work is prohibited on these days same as on regular Sundays. The employer is legally not obliged to pay theses 8 Cantone public holidays. It is permitted to include in the contract that this worktime must be performed before or after the public holidays. However it is common practice that the payment of these Cantone public holidays is contracted for employees with monthly salaries. (vgl. https://www.kmu-magazin.ch/recht/die-haeufigsten-arbeitsrechtlichen-fragen-rund-um-feiertage). If one gets sick on a public holiday, there is no entitlement for reimbursement. But if a public holiday coincides with your annual holidays, there is no vacation day deducted from your quota. Although employees on an hourly basis are not entitled to receive payment on Cantone public holidays often this is contracted individually. Either a full day is granted or 3.157% (based on a 5-day week an 8 public holidays) are added to the hourly wage.
Work on Cantone public holidays may be contracted individually in any CBA.
Should work be provided nevertheless, it is necessary to obtain the corresponding permission by all employer implicit to work law regulations. Reserved are individual regulations valid for certain groups of business operations or employees regulated in ordinance 2 in worklaw (ArGV2)
According to the FAQ of the Swiss Tax Conference Table 1 point general 1, the time of inflow of income is defined as follows:
“Salary payments for year x belong to the salary statement of tax period x, provided that their amount is known at the end of the year and payment is not at risk. This also applies if individual salary components are only paid in the following year x+1. If a legal claim has arisen in year x, but the amount of the wage component is not yet known at the end of the year, or if the payment of the wage or of individual wage components is uncertain or disputed at the end of the year, they are only deemed to have accrued in the payment year and must be stated in the LA of the payment year. This applies in particular to profit and/or turnover-related bonuses and similar payments.”
This means that basically all wages settled through us fall into the category of “payment of wages not known, uncertain or disputed”, the payment date of the wage counts regardless of when the work was done or when the invoice was issued. For example, if the work was done in November 2020 but the wages were paid in January 2022, the wages will be recorded in the 2022 wage statement. All wages paid up to 31.12.2021 are recorded in the 2021 wage statement. This rule applies to all subsequent years.
It is possible to have your salary transferred to a foreign account, but you will have to pay a surcharge of CHF 5.00 due to the fees charged by the bank for a foreign transfer.
The salary cannot be paid in foreign currency, as PayrollPlus is obliged to pay the deductions of all social partners and insurances in CHF. Therefore, the entire salary is always converted into CHF.
Yes, provided the employment relationship has lasted more than three months or has been entered into for more than three months. If the employee is prevented from working for reasons that lie in his person, such as illness, accident, fulfilment of legal obligations or the exercise of a public office, through no fault of his own, the employer must pay him the salary due for a limited period of time, together with appropriate compensation for any loss of wages in kind.
You can find more information here: https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#part_2/tit_10/chap_1/lvl_C/lvl_II_I
Employees who are subject to the L-CBA Gastronomy will have CHF 89.- deducted from their first pay slip. If the employee has worked less than 1,000 hours per year, he can come forward and be paid the overpaid amount of CHF 89 – 44.50 = CHF 44.50. If he can prove that another employer has paid in for him, then the employee is exempt from contributions for the current year. Proof must be provided again for each year.
Information about all insurances with PayrollPlus
You are insured for a sickness daily allowance with SWICA and for occupational and non-occupational accident with SUVA Linth.
The insured salary is 80% of your average salary with PayrollPlus for 720 days with a waiting period of 3 days or as per your CBA.
The pension fund is Tellco, “PK Pro” in Schwyz, the social contributions are done through the canton of Schwyz.
The employee is obliged to report to PayrollPlus and the employer on the first day of illness.
It is necessary to check whether the daily sickness allowance insurance (KTG) of PayrollPlus or, if applicable, the employer’s own insurance comes into play.
PayrollPlus can be contacted at any time for information on this.
The employee is obliged to report to PayrollPlus on the first day of sickness. If the employee is prevented from working within the first three months through no fault of his/her own, the employee will not be entitled to a salary before the first day of the fourth month of the employment relationship within the framework of an unlimited employment contract; the employee must therefore bear the loss of salary during the waiting period of three months. This has no influence on the benefit of the collective daily allowance insurance, which comes into effect in the case of a longer illness from the 31st day. This does not apply in the case of deviating regulations of a generally binding CLA.
If the employed person becomes ill over a longer period of time during the probationary period, PayrollPlus may terminate the employment relationship at any time in accordance with Art. 335b paragraph 1 CO. Termination untimely according to 336c Abs. 1 Bst. b OR only comes into effect when the employed person has successfully completed the probationary period. This termination is not done out of harassment, but has a pragmatic reason. Each time a case of illness is registered with the daily sickness insurance and benefits are provided, the policy is debited. As soon as the registration of cases reaches a certain number, the daily sickness insurance (KTG) will increase the premiums accordingly, as there is a higher risk for them. The PayrollPlus business model is susceptible to a higher rate of sick leave cases because it is a triangular employment relationship. In order to prevent the premiums of the group daily sickness insurance from rising immeasurably, which also benefits the other employed persons, and to protect against fraud, PayrollPlus AG has no choice but to terminate the employment relationship in such cases.
If the employee has given notice of termination himself/herself, these blocking periods do not apply.
The employment relationship can be resumed after recovery under agreement and new contract with PayrollPlus.
Health insurance: Cross-border commuters working in Switzerland
The obligation to have health-insurance cover ends when the employment contract ends.
Option right
Switzerland has however also concluded agreements with the neighbouring countries (Germany, Austria, France and Italy) granting persons domiciled there the option of taking out health insurance in their country of domicile. See table below “Requirements governing compulsory Swiss health insurance for EU/EFTA residents ”.
Persons domiciled in those four countries who do not wish to take out Swiss health insurance must present an exemption request in the three monthsfollowing the commencement of their contract to the relevant authority in the canton in which they work
In March 2015 the Swiss Federal Supreme Court issued a ruling on the exercising of option rights in health insurance. According to this ruling, the “tacit exercising” of the option right does not have legal force. Cross-border commuters who have hitherto been insured abroad rather than in Switzerland without having submitted a formal request for exemption from the insurance obligation in Switzerland may take out insurance cover in accordance with the Health Insurance Act. They must obtain confirmation from the relevant office in the canton where they work that they have not yet exercised their option right with legal force. By presenting this confirmation, they will then be accepted by the Swiss health insurer.
Exercise of option right with France
Cross-border commuters insured in France and enjoying the Swiss health-insurance exemption right must complete the form below “ Choice of health-insurance system ” and return it, signed by the French Caisse primaire d’assurance-maladie (CPAM), to the relevant authority in the canton in which they work within 3 months. Persons insured in Switzerland who move to France and decide to take out health insurance there must rapidly send a copy of this form, signed by the CPAM, to their Swiss health insurer in order to terminate their cover in Switzerland.
The modalities for exercising the option right are set out in the agreement dated 7 July 2016 between Switzerland and France
https://www.suva.ch/en/insurance/accident-insurance/interim-accident-insurance
Being no longer subject to the compulsory OASI/DI/EO, Swiss nationals and EU or EFTA citizens who leave Switzerland, can, under certain conditions, join the voluntary OASI/DI.
Conditions
Membership is granted on an individual basis. Each member of the family must submit a separate application form.
If you are under 18 or have been exempt from paying contributions towards the compulsory OASI/DI/EO scheme, years of residence in Switzerland count as years of insurance.
Entitlement to a bridging pension only exists if the employee has been employed for 15 years (or at least 10 years for a reduced pension) within the last 20 years, of which the last seven years prior to the receipt of benefits were uninterrupted, in a company subject to contributions in accordance with the scope of application of the CLA FAR.
A mandatory requirement for the recognition of temporary assignments as subject to the CLA FAR is always the operational subordination of the assignment company under the CLA FAR.
You may apply for unemployment benefits at the responsible RAV/unemployment office, because you are not within an employer similar position at PayrollPlus. However it is required that you have recieved at least 6 months of salary payments by PayrollPlus. Your entitlement will be audited individually, until now there is no act of parliament regarding this new scheme.
Information regarding entitlement and current law regulations
“If the insured person was employed for at least 12 months within the last 24 month the entitlement for unemployment support is generally given. If of these 12 months at least 6 months before unemployment have been with a Payroller, the entitlement is possible also without the insolvency of the own PLC/LLC. Maybe there is the need of treating it as a partly self-employment because of the own company. If you are getting unemployed with your own PLC/LLC, the own company as to be forfeited. With a payroller, this problem can be bypassed as the employment was not with the own PLC/LLC but the Payroller as employer”
OASI
Since we pay the salary, we also are responsible for OASI and withholding tax. We take care of everything for you. Included are pay slips, salary statements, OASI statements and all other 20 tasks around salaries. With the transfer of the total salary costs you are definitely rid of everything only with PayrollPlus. Salaries that you have paid out to natural persons yourself must be reported.
KTG, BVG, UVG
If your employees receive their salaries from us and you are insured by PayrollPlus AG (KTG SWICA, BVG Tellco Pro Schwyz, UVG SUVA), this payroll does not have to be reported. The payroll of all those who are subject to one of your company’s own insurances must be reported as well as salaries that you have paid out to natural persons yourself.
If you’ve had an accident, then please contact us as soon as possible at info@payrollplus.ch.
In order for us to be able to report the accident immediately, we also need the following information:
We are looking forward to your call!
+41 55 416 50 50
