ANobAG: When Your Employer Is Based Abroad

The world of work keeps getting more global. Working for a foreign company while based in Switzerland, whether from a home office or on site, is no longer a rarity. But the moment social insurance comes up, one term tends to cause confusion: ANobAG, short for “Arbeitnehmende ohne beitragspflichtigen Arbeitgeber” (employees without a contributing employer). What lies behind it, and how does Switzerland handle this particular set-up?

What is an ANobAG?

The term ANobAG stands for “employees without a contributing employer” and refers to people who work or live in Switzerland but whose employer has no registered office here. As a result, that employer is not subject to the Swiss obligation to pay social insurance contributions.

What does “without a contributing employer” mean?

In Switzerland, as a rule everyone in gainful employment has to pay social insurance contributions. These include AHV, IV, EO, ALV and, depending on the situation, further branches.

If the employer is based in Switzerland, they automatically deduct the required charges from the salary and pass them on to the responsible compensation office. But if the employer sits abroad, that obligation falls away, and so the employees themselves have to make sure the social insurance contributions are paid.

The difference between “genuine” and “non-genuine” ANobAG

• Genuine ANobAG: the employer is not based in an EU or EFTA state (the USA, Canada or Australia, for instance). Here there is no way for the foreign employer to pay AHV contributions in Switzerland. The ANobAG takes on all the employer and employee contributions.
• Non-genuine ANobAG: the employer is based in an EU/EFTA state. Under the bilateral agreements with the EU/EFTA, the employer would in fact be obliged to account for Swiss social insurance contributions, but is allowed to delegate this to the employee. In practice, this means you again handle everything yourself with the compensation office, though you sometimes get part of the costs reimbursed by the employer.

Legal basis for ANobAG

Several statutory and contractual rules set the framework for ANobAG:

• Federal Act on Old-Age and Survivors’ Insurance (AHVG): Art. 1a governs who is covered.
• Regulations (EC) No. 883/2004 and 987/2009: these coordinate the social security systems within the EU/EFTA and determine in which state social insurance contributions are due.
• Further laws: the Federal Act on Invalidity Insurance (IVG), the Federal Act on the Income Compensation Scheme (EOG), the Federal Act on Occupational Pensions (BVG) and the Federal Act on Accident Insurance (UVG) govern the specific insurance branches.

Responsibilities and procedure

The role of the cantonal compensation office

If the employer is not domiciled in Switzerland and therefore not liable for contributions, the compensation office in the employee’s canton of residence takes on the role of contact point and administering body. That is where you have to actively register as an ANobAG.

Registration and contribution accounting

The process usually looks like this:

1. Registration: get in touch with the cantonal compensation office (SVA/AHV).
2. Recording your personal and salary details: what work do you do, and what salary do you earn?
3. Setting the contributions: the compensation office determines the monthly or quarterly contributions.
4. Income report: at the end of the year (or on an ongoing basis) you report your actual income.

As there is no Swiss employer, the ANobAG has to take on all the employer obligations themselves.

Social insurance obligations in Switzerland

Despite having a foreign employer, ANobAG are fully integrated into the Swiss social insurance system. This covers:

AHV/IV/EO (1st pillar)

• AHV (old-age and survivors’ insurance), IV (invalidity insurance) and EO (income compensation) make up the first pillar.
• The combined contribution rate (employer and employee share) currently comes to around 10.6% (as of 2025). As an ANobAG you bear this total amount alone, but you can agree with your foreign employer that they cover part of it.

ALV (unemployment insurance)

• ANobAG, too, are in principle insured against unemployment in Switzerland.
• Up to a salary of CHF 148,200 a year, a contribution rate of 2.2% applies (employer and employee share). As an ANobAG you pay the entire rate yourself.

Accident insurance (UVG)

• Mandatory accident insurance (for occupational and non-occupational accidents) is required by law for all employees in Switzerland.
• As there is no Swiss employer, you have to insure yourself with an accident insurer (SUVA or a private insurer, for example).

Family allowances (FAK)

• Contributions for family allowances vary from canton to canton and are often between 1% and 2% of the insured salary.
• Here too: with no employer, the ANobAG covers the entire contribution.

BVG (2nd pillar)

• Mandatory occupational pension provision (BVG) only applies if an employer is liable for AHV contributions in Switzerland.
• Genuine ANobAG (with a third-country employer) are therefore not subject to mandatory BVG.
• Non-genuine ANobAG (EU/EFTA) are normally BVG-liable, provided further conditions (a minimum salary, for instance) are met.
• Anyone without mandatory BVG can often join the BVG Substitute Occupational Benefit Institution (Stiftung Auffangeinrichtung BVG) voluntarily to provide for old age.

Contribution rates and cost split for ANobAG

As an ANobAG you pay, depending on the canton and insurance branch, a sum that in a normal employment relationship would be split between employer and employee. Typically this includes:

• AHV/IV/EO: around 10.6%
• ALV: 2.2% up to the salary ceiling
• FAK: roughly 1 to 2% (varies by canton)
• Administrative costs: the compensation office can charge up to 5% of the AHV contributions as an administrative fee.

With “non-genuine” ANobAG in particular, it is fairly common for the foreign employer to reimburse the costs in part or in full. Legally, though, this is a matter of agreement between employee and employer.

Special situations

EU/EFTA employers (non-genuine ANobAG)

• Under the EU/EFTA coordination rules, social insurance generally has to be paid in the state where the work is done (here: Switzerland), as soon as the work mainly takes place in Switzerland.
• The employer can reach a delegation agreement with the ANobAG, under which the employee accounts for the contributions in Switzerland themselves.

Employers from third countries (genuine ANobAG)

• No link to the Swiss AHV as an employer.
• The employee bears all the contributions alone.
• BVG is not mandatory, but UVG still is.

Cross-border commuters or multiple workplaces

• If employees work both in Switzerland and in another country, more complex coordination rules apply.
• Here you should check with the cantonal compensation office and, where applicable, the Federal Social Insurance Office (BSV).

Practical tips and how to proceed

Contact the cantonal compensation office early

Anyone taking up a position with a foreign employer while living or working in Switzerland should contact the cantonal compensation office without delay. There you can clarify your status, get all the registration forms and find out the relevant contribution rates.

Organise accident insurance yourself

As there is no Swiss employer to take out the cover, ANobAG have to register with an insurance company (SUVA or a private insurer, for example) themselves.

Consider a voluntary BVG solution

For genuine ANobAG in particular, it can pay to take out a voluntary BVG solution to avoid gaps in retirement provision. The BVG Substitute Occupational Benefit Institution or other collective foundations are open for this.

A precise agreement with the employer

With “non-genuine” ANobAG (employer in the EU/EFTA) in particular, there is often the option for the employer to chip in towards the social insurance costs. Any such cost-sharing should be set down in the contract.

Switzerland offers a clear set of social insurance rules even for people in gainful employment with a foreign employer. What matters is informing yourself early and being aware that, as an ANobAG, you have to handle all the contribution obligations yourself, at least formally. But thanks to the clear structures and points of contact at the cantonal compensation offices, this process can usually be organised without much fuss.

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