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. 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.

  • 2. 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
  • 3. 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.
  • 4. Which sectors can use PayrollPlus?
     

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

  • 5. 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://www.payrollplus.ch/wp-content/uploads/2015/08/temptraining_Flyer_e.pdf

     

  • 6. 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.

  • 7. 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.

     

  • 8. 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.

     

  • 1. 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.
  • 2. 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
  • 1. 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.

  • 2. 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.

  • 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. Is there a supplementary pension solution?
     

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

  • 2. 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).

    Example
    If you have accumulated retirement savings of CHF 400,000 during your working life and the conversion rate is 6.8%, your annuity will amount to CHF 27,200 a year, or CHF 2,267 a month.

  • 3. 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://www.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://www.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. 

  • 1. 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

    Application form
    In order that we may check your eligibility for family allowances, we need certain information from you. Please let us know that you want to apply for family allowances and we will send you the correct form to file.

     

  • 2. 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/

  • 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).

    Example
    If you have accumulated retirement savings of CHF 400,000 during your working life and the conversion rate is 6.8%, your annuity will amount to CHF 27,200 a year, or CHF 2,267 a month.

  • 1. 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

     

     

     

  • 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

    Application form
    In order that we may check your eligibility for family allowances, we need certain information from you. Please let us know that you want to apply for family allowances and we will send you the correct form to file.

     

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

     

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