Umfangreiche FAQ zum Thema Payroll für Freelancer und Auftraggeber
  • Payroll Plus Service
  • Salary
  • Working time
  • Insurances
  • Pension scheme
  • Social deductions
  • Taxes & expenses
  • Miscellaneous
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  • 1. Subsidised further training for CBA subjected staff
     

    Signatories of the Collective Bargaining Agreement (CBA) for Staff Leasing benefit from subsidised further training. Temporary workers receive up to CHF 4,000 for further training and up to CHF 2,000 for loss of wages.

    You are working within the Collective Bargaining Agreement CBA if you earn less than 12'350.- CHF gross per month or less than 75.75 CHF gross per hour. If your salary is above that, you will not be entitled to further training as per the above.

    More information and the training factsheet is available in our download area:

    https://payrollplus.ch/wp-content/uploads/2015/08/temptraining_Flyer_e.pdf

     

  • 2. Can I sign additional contracts and NDA's directly with my clients?
     

    Yes you can sign additional contracts and also NDA agreements with your clients directly.
    PayrollPlus does not take on the liability for those additional agreements.

  • 3. Can I live abroad and use the PayrollPlus service?
     

    Yes you can live in a different country and come to work in Switzerland. If you are an EU citizen PayrollPlus will apply for a cross boarder permission.

     

  • 4. Can PayrollPlus issue invoices in different currencies for companies abroad?
     

    Yes PayrollPlus can issue invoices in different currencies to companies aborad.
    The VAT will be excluded if the work has been delivered to a company outside Switzerland.

    Please be aware that all social deductions in Switzerland have to be in CHF, therefore the salary payment will be executed in CHF.

    The bank will automatically change the currencies into CHF on the day of the credit. The daily exchange rate will be used by the bank. PayrollPlus does not take on any currency liability.

     

  • 5. What CBA am I subjected to?
     

    In general you are subject to the CBA staff leasing if you have a gross salary below CHF 75.75. Has your deployment company also a CBA we are taking over the CBA rules ( salary and work time policies) from that respective CBA.

  • 6. Can I have more than one client with PayrollPlus?
     
    Yes, if the maximum work time per week is not exceeded.
    PayrollPlus can send bills to more than one client and can add contracts individually also regarding rates.
    Call us for more information: 055 416 50 50
  • 7. What are the notice periods?
     
    As per the staff leasing law there are the following notice periods:
    1-3 month =  2 days
    4-6 month = 7 days
    7 month onwards 1 month
    Longer notice periods can be agreed anytime.
  • 8. Which sectors can use PayrollPlus?
     

    You can use PayrollPlus within all sectors. Excluded are au-pairs, internships and sportsmen.

  • 1. How can I calculate my hourly pay if I had a monthly salary?
     
    You only know your monthly salary but a client asks for an hourly pay? This is how you can figure it out:
    Ask your client for the daily work time, amount of holidays and bank holidays they grant:
    Example:
    Daily work time 8h, holidays 30, bank holidays 9 days. Gross salary per year CHF 66’950 inkl. 13th month share.
    365 days -104 weekends, -30 holidays,  -9 bank holidays = 222 net work days
    222 days * 8h per day = 1776h net work per year.
    CHF 66’950/ 1776 = CHF 37.65 gross salary per hour
  • 2. What is the difference of monthly, hourly and daily salary?
     
    Monthly salary definition:
    You agree to a percentage of work you do per month (100%, 80%,50%,20% etc.) and a total amount you get paid for that percentage of work. Each month you get the same salary, no matter how many hours you work, more or less as per your percentage. It's with the company to let you compensate the hours worked to much or less, you do not get more or less salary. When you are away for holidays you still get the same amount per month. The monthly salary is paid to you on the 25th each month. A monthly salary can be x13 or x12 months.
    Hourly/daily salary definition:
    You agree to an hourly/daily rate with your client, within this hourly/daily rate you are already compensated for holidays 8.33%, bank holidays (3.2%) and your 13th month share. You only get paid the hours/days you really work and thats different each month. The salary will only be paid upon the approved time sheet and not automatically.
    When you go on holiday you do not get paid as this is already included in the rate and you got compensated that way.
  • 1. When is a surcharge of 25% / 50% applicable to the salary?
     

    25% surcharge on the salary - When you work more that the allowed maximum hours per day / week as per the CBA/work law. For ex. CBA staff leasing, 25% is owned for every hour worked more than 45h per week. If you are subjected to a different CBA, please consult that CBA for the maximum work hours per week/day.  www.tempdata.ch

    50% surcharge to the salary - When you work on a Sunday or bank holiday there is automatically a surcharge of 50% to your salary.

  • 2. Do I need to submit a timesheet?
     

    Yes, as per the work law in Switzerland every employee has to record his work time. Companies are getting audited from time to time.

  • 1. How am I insured?
     
    With CSS insurance you are insured for sick pay and with SUVA Linth for non- occupational and occupational accident. With them you are insured for your average salary of 80% for a time of 3- 720 days at illness and from the 4th to 720th day in case of an accident.
    Pension contribution are made to Pensionskasse Pro in Schwyz, for more details please see the pension factsheet in the download section. Social deduction AHV, IV, EO, ALV are deducted by law.
  • 1. Pension (LPP) Basic or Supplementary?
     

    Pension (LPP) Basic

    Maximum hourly salary: CHF 38.65
    Maximum of insurable salary per hour: CHF 27.40
    Coordination deduction per hour: CHF 11.25

    Maximum yearly salary CHF 84'600.-
    Maximum of insurable salary per year: CHF 59'925.-
    Coordination deduction per hour: CHF 24'675.-

    Weitere Informationen: https://payrollplus.ch/wp-content/uploads/2015/08/Factsheet_Basic_2018.pdf


    Pension (LPP) Supplementary

    Maximum hourly salary: CHF 386.65
    Maximum of insurable salary per hour : CHF 386.65
    No coordination deduction

    Maximum of yearly salary:  CHF 845'603.55

    Further information: https://payrollplus.ch/wp-content/uploads/2015/08/Factsheet_Suppl_Pension_2018.pdf


    The freelancer can chose between those two options, he is not able to go for an own pension solution. 

  • 2. Is there a supplementary pension solution?
     

    Yes, you can find the factsheet in the download section. https://payrollplus.ch/wp-content/uploads/2015/08/Factsheet_Suppl_Pension_2018.pdf

  • 3. 2nd pillar, occupational pension
     

    2nd Pillar: Occupational pension
    An occupational pension scheme is mandatory for all employees. It starts when you first get a job, from the age of 17. These are deducted directly from your salary.

    The level of the pension depends on the contributions you make throughout your working life. Each pension fund has its own rules. All your contributions are combined to make up your retirement savings. The benefits can be paid as a pension or as a lump sum.

    The pension is calculated using a conversion rate. The minimum rate is laid down by law. Currently it amounts to 6.8 per cent (for men and women who have reached the normal state retirement age).

  • 1. 3rd pillar
     

    The individual insurance constitutes the 3rd pillar. The two first pillars are often insufficient to ensure good retirement. Thus, in addition to improving your retirement, you can protect your family with a safe and guaranteed contract. In adapting the 3rd pillar according to your needs, your loved ones will be protected in case of disability or death, financial and/or real estate problems.

    The 3rd pillar A (Third Pillar A)

    Everyone in Switzerland, including foreign workers, can sign a third pillar insurance.
    The contract of the third pillar is linked with the retirement age: 64 for women and 65 for men.
    However, it is possible to withdraw the funds from the 3rd pillar after a minimum of three years contract and if you meet one of the following conditions:

    - You leave Switzerland permanently
    - You become independent
    - You buy your principal residence
    - You withdraw the funds 5 years before retirement

    The beneficiaries of the contract are referred to a legal clause in a specific order:

    1. The spouse (married or cohabiting for more than 5 years)
    2. Children
    3. Other heirs

    The maximum possible payment on a third pillar plan is CHF 6'768 per calendar year for an employee (2016) and 20% of the net operating revenues for independent workers, with a maximum amount of CHF 33'840 per calendar year.
    At the end of the contract, a tax of around 5% to 7% will be levied on the principal and the interests.

     

  • 2. Family allowance
     

    Basic principles of family allowances

    The Federal Law on Family Allowances (FamZG) regulates child and education allowances. A single allowance is given for each child. If more than one person could claim the allowance for the same child, the order of priority in which they can claim is as follows:

    a) the person in employment
    b) the primary carer
    c) the person who spends most time living with the child
    d) the person who works in the canton in which the child lives
    e) the person who receives the higher income subject to AHV contributions from their employer
    f) the person who receives the higher income subject to AHV contributions from being self-employed

    You live in Switzerland

    • Employees and self-employed persons who live in Switzerland and are paid at least 592 francs per month are entitled to family allowances.
    • Persons not in work are normally entitled to family allowances unless their annual taxable income exceeds CHF 42,660.
    • Special rules apply to persons working in agriculture under the Federal Act on Family Allowances for Agricultural Workers.

    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 the country where you live and where your children also stay, then you receive the family allowance from your country of residence. 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.

    • Employees must apply to their employers for family allowances. The employer will forward the application to the relevant family compensation fund for processing. If the application is approved by the compensation fund, the employer pays the allowance every month along with the salary.
    • Self-employed persons must contact the family compensation fund in order to apply for family allowances.
    • Persons not in work must apply to the cantonal family compensation fund, which is run by the cantonal OASI compensation funds.

     

  • 3. 5.125% (AHV) Old age and survivors insurance (1st Pillar)
     

    Old age and survivors’ insurance  is the most important pillar of old age and survivors’ benefits in Switzerland (1st pillar). Its purpose is to cover subsistence needs in old age or the event of a death. As a form of national insurance, OASI  is obligatory for everyone.

    In Switzerland, women receive AHV (Old Age and Survivor’s Insurance OASI) state pension from the age of 64 and men from the age of 65. In addition, they may receive benefits from an occupational or private pension scheme. OASI, occupational pensions and private pensions are the three ‘pillars’ in the Swiss old-age pension system.

    The level of your OASI pension depends on several factors:

    • the number of years you have contributed
    • the level of your income
    • any contribution credits you have received for bringing up children or caring for other persons.

    Both employees and employers are required to pay contributions. Employee contributions are deducted directly from your salary.
    To receive the full pension, you have to have contributed in full. This means you and your employer have made payments without interruption from the time you were 20 until the time you reach retirement age.
    The level of the pension you receive then depends on your average annual income.

    What is the situation for married couples?
    The following rule applies to married couples: each spouse’s income is added together and the total is divided by two to obtain the amount credited to each spouse.

    This division of income is made:

    • if both spouses are entitled to an OASI or IV pension;
    • if a widow or widower is entitled to an old-age pension;
    • if the marriage is ended by divorce.

    The sum of the two individual pensions may not exceed 150 per cent of the maximum single pension (i.e. CHF 3,525). If this maximum is exceeded, then the two individual pensions are reduced accordingly.

    https://www.ch.ch/en/retirement-benefits/

  • 4. 2nd pillar, occupational pension
     

    2nd Pillar: Occupational pension
    An occupational pension scheme is mandatory for all employees. It starts when you first get a job, from the age of 17. These are deducted directly from your salary.

    The level of the pension depends on the contributions you make throughout your working life. Each pension fund has its own rules. All your contributions are combined to make up your retirement savings. The benefits can be paid as a pension or as a lump sum.

    The pension is calculated using a conversion rate. The minimum rate is laid down by law. Currently it amounts to 6.8 per cent (for men and women who have reached the normal state retirement age).

  • 1. Expenses
     

    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 nosalary component involved, since the customer is not paying any salary and therefore does not need to issue a salary statement. If PayrollPlus pays out the salary plus expenses to the Employee, there is always the possibility that there 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 the customer does not wish to make any direct payment to the Employee and the Employee is aware that a note will be made on the salary statement, the Employee can claim expenses through us. As per the rules governing expenses approved by the Cantonal Tax Administration of Schwyz on 20 July 2017, 1.actual expensesbased on original receiptssubmitted 2. and/or expense allowancesin the amount of 5% of the gross salary can be claimed. Together with the original receipts, PayrollPlus requires a letter 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. The Employee is required to read and comply with the rules governing expenses on our homepage under ‘Downloads’. https://payrollplus.ch/wp-content/uploads/2015/08/Spesenreglement.pdf

    Actual expenses are marked with a cross (X) on the salary statement under Item 13.1.1. Expense allowances are recorded by their amount under Item 13.2.1.

    Expense amounts in a foreign currency must be converted into Swiss francs by the Employee.

     

  • 2. What are withholding taxes and how are they calculated?
     

    Withholding tax for foreign nationals
    Foreign nationals resident in Switzerland and cross-border commuters have their income taxed at source. Tax is deducted directly from salary on a monthly basis, and employers forward the taxes to the relevant tax authority in Switzerland.

    Exemptions from withholding tax
    Foreign nationals who hold a C permit or whose partner is Swiss or has a C permit do not pay withholding tax but are instead taxed under the statutory assessment procedure.

    Withholding tax rates
    The level of withholding tax deductions is based on a system of rates. The applicable rate depends on a person’s civil status, on whether his or her partner is working, the number of children involved, and his or her religion. Rates vary between cantons.

    Church tax
    Regardless of their place of residence, employees must pay a church tax, which is based on their religion and charged using the withholding tax procedure. Church tax liability applies to the three national churches of Switzerland, namely the Roman Catholic, Old Catholic and Protestant religions. The rate codes use an additional letter to indicate a church tax liability:

    AY    Rate A with church tax liability (Y = Yes)
    AN    Rate A without church tax liability (N = No)

    Rulings on withholding tax rates
    The tax office for the municipality where you live will write to your employer with details of your rate. We will send you a copy of this rate ruling. If you have any questions about the rate, please contact the relevant tax office.

    Reassessment of withholding tax
    Deductible expenses can be applied retroactively (reassessment). Reasons for a reassessment are:

    - Costs of continuing education or retraining
    - Deposit into third tier (3a private savings plans)
    - Deposit into second tier (occupational pension)
    - Costs for external childcare

    Calculator for your withholding taxes:

    https://en.comparis.ch/steuern/quellensteuerrechner/default

     

     

     

  • 3. Family allowance
     

    Basic principles of family allowances

    The Federal Law on Family Allowances (FamZG) regulates child and education allowances. A single allowance is given for each child. If more than one person could claim the allowance for the same child, the order of priority in which they can claim is as follows:

    a) the person in employment
    b) the primary carer
    c) the person who spends most time living with the child
    d) the person who works in the canton in which the child lives
    e) the person who receives the higher income subject to AHV contributions from their employer
    f) the person who receives the higher income subject to AHV contributions from being self-employed

    You live in Switzerland

    • Employees and self-employed persons who live in Switzerland and are paid at least 592 francs per month are entitled to family allowances.
    • Persons not in work are normally entitled to family allowances unless their annual taxable income exceeds CHF 42,660.
    • Special rules apply to persons working in agriculture under the Federal Act on Family Allowances for Agricultural Workers.

    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 the country where you live and where your children also stay, then you receive the family allowance from your country of residence. 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.

    • Employees must apply to their employers for family allowances. The employer will forward the application to the relevant family compensation fund for processing. If the application is approved by the compensation fund, the employer pays the allowance every month along with the salary.
    • Self-employed persons must contact the family compensation fund in order to apply for family allowances.
    • Persons not in work must apply to the cantonal family compensation fund, which is run by the cantonal OASI compensation funds.

     

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