Since payroll+ is subject to VAT as a public limited company (AG), payroll+ must charge the current VAT rate on all invoices. According to the law and numerous court rulings, temporary staffing is subject to VAT, and since payroll+ AG is a temporary staffing agency, we must charge VAT on our invoices.
In the Temporary Staffing and Freelancer Online Tool, the total invoice amount is subject to 8.1% VAT. (Art. 21, para. 2, item 12 of the VAT Act).
Example: You issue an invoice for CHF 10,000 to your customer, but the actual invoice amount your customer pays is CHF 10,770. But don’t worry—your customer will get the VAT back, provided they can claim the input tax credit.
In the payroll+ Smart plan, the 8.1% VAT is charged only on the payroll+ costs, not on the invoice amount.
Example: Your total payroll costs are 10,000 CHF. We charge 3% for our services, which amounts to CHF 300. You pay VAT only on this amount. Therefore, your actual invoice total is CHF 10,323.10 instead of CHF 11,093.10,
If work is performed for a service recipient abroad, payroll+ can disable VAT. To do so, please contact a payroll+ representative directly.