Who is unable to receive their own pay through payroll+?
- Self-employed individuals (sole proprietors) who buy and sell goods. Reason: Because the purchase of goods cannot be accounted for or processed through payroll+.
- Self-employed individuals (sole proprietorships) with primarily private clients and less than 100,000 in revenue. Reason: In principle, this would be possible; however, 8.1% VAT is due on all income, since it is the revenue from Payroll+ that is relevant, not the revenue of the sole proprietorship.
- Self-employed individuals (sole proprietors) who do not want to invoice customers through payroll+. Reason: Customer payments must go directly to payroll+ and not to the sole proprietorship.
Employees of these sole proprietorships can be paid through payroll+ as usual; however, the funds do not have to be transferred via payroll+, and payroll+ sends an invoice to the sole proprietorship for the employees’ total payroll costs.
What types of employment can payroll+ not handle?
- Caregivers for elderly or disabled individuals in private households. Reason: This type of care requires federal approval and cannot be processed through payroll+.
- Hiring of non-EU citizens. Reason: payroll+ cannot file a residence permit application for individuals who do not hold an EU passport
- Employment of individuals who do not work in Switzerland and reside abroad. Reason: The law of the country where the person resides and works applies, not Swiss law.
- Hiring individuals who will be sent abroad to work for a short period starting on their first day. Reason: payroll+ can only process an assignment once the individual has been employed through us for at least one month.