Check contract & employer domicile
We review your employment contract and clarify where your employer is based — in the EU/EFTA or a third country.
Working without a Swiss employer
ANOBAG in Switzerland — we take the paperwork off your hands
Your ANOBAG setup
Working in Switzerland for a company without a Swiss office? Then you are probably an ANOBAG — and responsible for your own social insurance. We make your setup compliant, optimised and stress-free.
Because ANOBAG does not have to be complicated.
We translate bureaucratic jargon into smooth processes — from clarifying your status to the annual tax return.
How we take the ANOBAG chaos off your hands.
Incorrect registrations, missing accident insurance or unclear delegation agreements can become expensive for expats. We are your local experts and ensure a setup that is right from the start.
Status clarification & registration
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Genuine or non-genuine ANOBAG — we clarify it and register you.
We analyse your employment contract and clarify whether you are a genuine or non-genuine ANOBAG.
We then handle the entire registration with the relevant cantonal compensation office — you never wrestle with a single form.
Accident & pension fund setup
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Mandatory accident insurance and the right pension solution.
As an ANOBAG you must take out mandatory accident insurance yourself — we find the right solution for you.
For the pension fund we advise you individually. This is especially important for genuine ANOBAGs, who risk a gap in retirement provision without BVG cover.
Payroll & accounting
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Swiss payslips, cantonal deductions, annual declaration.
We prepare correct Swiss payslips (shadow payroll) and calculate the exact deductions for your canton of residence.
We handle the annual declarations completely — your setup runs cleanly from day one.
Contractual certainty
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Cost-coverage agreement under Art. 21 with your employer.
If your employer is in the EU or EFTA, we help draft the cost-coverage agreement under Art. 21.
This contractually ensures that the employer share is reimbursed to you — so you are not left covering the costs.
Trust the Stars: Google Reviews
Vanessa Leite
I am an expat living in Switzerland under B permit and was with doubts about having to file my taxes. I had a great experience talking to Marlon on a consultation call. I received advice and explanations about what situations would be an advantage to stop paying the withholding taxes and starting filing the taxes myself.
I was full of uncertainty and now I feel with peace of mind.
Vincent Olivier
5 stars – highly recommended.
From the initial meeting to the final submission of my tax return, everything was completed within one week. The entire process was handled online and was incredibly smooth thanks to their app, which made document sharing and communication very easy.
My contact person was professional, knowledgeable, responsive, and genuinely pleasant to work with. I felt confident throughout the whole process that my tax return was in good hands.
On top of that, the final price was very fair for the quality and speed of service delivered. I’m extremely satisfied with their work and will definitely use their services again.
Right
Super, freundliche und kompetente Beratung. Vielen lieben Dank für deine Hilfe und Mühe Marlon.
Nedi Kramer
Sehr sympathisches Team und professionelle Unterstützung in allen Bereichen. Danke für die tolle Zusammenarbeit
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Sehr empfehlenswert!
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Your ANOBAG setup, in five clear steps
Book a consultationClarify status — genuine or non-genuine
This determines who carries which contributions and whether the pension fund is mandatory. Our check makes it transparent.
Registration with the compensation office
We handle the complete registration with the relevant cantonal compensation office.
Accident insurance & pension fund
The mandatory accident insurance is arranged and the right pension fund solution set up.
Ongoing payroll
We prepare the payslips and handle the annual declaration — you no longer have to worry about a thing.
See packages & pricing → Understanding ANOBAG
What exactly is an ANOBAG?
Behind the acronym lies the term «employees without a contributing employer». Put simply: you live or work in Switzerland, but your employer has no registered office here — for example a company in the USA, Germany or the UK. Switzerland applies a strict contribution obligation for everyone in employment. If the Swiss employer who would deduct and forward the contributions is missing, you take on that obligation yourself.
Genuine or non-genuine? The subtle difference
Switzerland draws a strict distinction based on where your employer is domiciled. If it is based in the EU or EFTA, bilateral agreements apply — in practice the accounting obligation is almost always delegated to you via a delegation agreement (non-genuine ANOBAG). If it is based outside the EU/EFTA, your employer is fully exempt from the Swiss social security obligation — you then carry both contribution shares (genuine ANOBAG). The decision tree below shows your path:
ANOBAG Check
Answer up to three questions — you will immediately see which ANOBAG path applies to you.
Question 1 of 3
Is your employer based in the EU or EFTA?
Question 2 of 3
Can the company register in Switzerland?
Question 3 of 3
Are you a citizen of Switzerland, the EU or EFTA?
Your result
The employer registers
The company registers with the compensation office as an employer and arranges accident insurance and a pension fund. You handle no payroll yourself.
Your result
Non-genuine ANOBAG (EU-ANOBAG)
You register yourself — with an agreement under Art. 21. Accident insurance and pension fund are arranged, and the employer usually reimburses its contribution share.
Your result
Genuine ANOBAG
You carry both the employer and employee contributions yourself. The pension fund is voluntary, accident insurance mandatory.
Which ANOBAG contributions apply to you?
Despite having a foreign employer, you are fully integrated into the Swiss system. The rates include (as of 2025):
- AHV/IV/EO (1st pillar): around 10.6 % of salary.
- Unemployment insurance (ALV): 2.2 % up to a salary of CHF 148’200.
- Administrative costs: the compensation office may charge up to 5 % of the AHV contributions (usually max. 3 %).
- Family allowances (FAK): regulated at cantonal level and carried by you as an ANOBAG.
How high are the FAK contribution rates across the cantons?
Because as an ANOBAG you handle the processing yourself, your canton of residence plays a major role — especially for family allowances. Reference values for 2025:
| Canton | FAK*-contribution rate (approx.) | Notes |
|---|---|---|
| Aargau (AG) | 1.00–1.45 % | Rates partly vary by compensation office |
| Zug (ZG) | 1.50 % | Relatively stable rate, high education allowances |
| Zurich (ZH) | 0.98–1.20 % | Competitive, low cantonal rate |
| Basel-Landschaft (BL) | 1.25 % | Uniform approach in the half-canton |
| Basel-Stadt (BS) | 1.25–1.65 % | Incl. partial cost equalisation in the city canton |
| Schwyz (SZ) | 1.30 % | Constant rates, moderate child allowances |
| St. Gallen (SG) | 1.30 % | Solid mid-field canton |
| Thurgau (TG) | 1.30 % | Structured similarly to SG and SZ |
| Geneva (GE) | 2.25–2.32 % | Highest contributions, incl. special cantonal funds |
* FAK = Family Compensation Fund
The exact percentages can vary slightly depending on the compensation office involved. We calculate your specific case in a consultation.
Self-employed rather than employed? Then different rules apply — read our guide: Self-Employed as an Expat in Switzerland.
Frequently asked questions about ANOBAG
Still unclear what your setup looks like? Here are the key answers — and for your specific case we are just a call away.
What does ANOBAG mean?
ANOBAG stands for «employees without a contributing employer». You live or work in Switzerland, but your employer has no registered office here. Because it is not based in Switzerland, it is not automatically obliged to pay Swiss social security contributions — you take on that obligation yourself.
What is the difference between a genuine and a non-genuine ANOBAG?
If your employer is based in an EU or EFTA state, you are a «non-genuine» ANOBAG: via a delegation agreement you handle the contributions, your employer usually reimburses its share, and you are subject to mandatory BVG occupational pension cover. If your employer is based outside the EU/EFTA (e.g. USA, UK, Australia), you are a «genuine» ANOBAG: you carry both the employer and employee contributions yourself, and there is no mandatory BVG obligation.
When should I deal with my ANOBAG status?
Ideally before you start the job. The earlier your setup is in place, the cleaner it runs from day one — and you avoid missing insurance cover or unclear agreements that can become expensive.
Do I have to file a tax return as an ANOBAG?
Yes. Because your employer is based abroad, it does not deduct withholding tax for you — not even automatically through your B permit. You are responsible yourself and must file a regular tax return in Switzerland.
What happens if my ANOBAG setup is faulty?
Incorrect registrations, missing accident insurance or unclear delegation agreements can become expensive for expats — from back payments to gaps in cover. That is exactly why we take on the status clarification, registration and ongoing payroll for you, so your setup is compliant from the start.
Which social insurances must I pay as an ANOBAG?
Despite having a foreign employer, you are fully integrated into the Swiss system. As of 2025: AHV/IV/EO around 10.6 % of salary, unemployment insurance (ALV) 2.2 % up to a salary of CHF 148’200. The compensation office may also charge up to 5 % of the AHV contributions as administrative costs. Family allowances (FAK) are regulated at cantonal level.
Can I deduct my social security contributions from my taxes?
As an ANOBAG you carry the AHV/IV/EO and ALV contributions as well as your insurance premiums yourself. How these contributions affect your taxable income and what you can claim in your tax return depends on your individual situation — we review that together in a consultation.
Do I need a pension fund as an ANOBAG?
As a non-genuine ANOBAG (employer in the EU/EFTA) you are subject to mandatory BVG cover, provided you reach the minimum salary threshold. As a genuine ANOBAG (employer in a third country) there is no BVG obligation — you must take care of your retirement provision yourself, for example voluntarily via the Substitute Occupational Benefit Institution (Stiftung Auffangeinrichtung). We advise you on the solution that fits you.
Do I have to take out accident insurance as an ANOBAG?
Yes — and it is mandatory. Whether genuine or non-genuine ANOBAG: you must take out mandatory accident insurance (UVG) yourself with a Swiss insurer, because no employer covers you automatically.
How high are the FAK contribution rates across the cantons?
Because as an ANOBAG you handle the family allowances yourself, your responsible Family Compensation Fund (FAK) is decisive — and the rates differ noticeably between cantons. Reference values for 2025: Zurich around 0.98–1.20 %, Aargau 1.00–1.45 %, Basel-Landschaft 1.25 %, Basel-Stadt 1.25–1.65 %, Schwyz, St. Gallen and Thurgau around 1.30 % each, Zug 1.50 %, and Geneva the highest at 2.25–2.32 %. Depending on the compensation office involved the values can vary slightly — we calculate your specific case in a consultation.