GLOBAL EMPLOYER OF RECORD IN i90+ countries
Employer of Record in Liechtenstein
Access local or international talent in Liechtenstein without making a permanent corporate footprint the price of an early hire. Acumen acts as your Employer of Record, so you can start lean, grow selectively and keep incorporation aligned with actual headcount.
GLOBAL EMPLOYER OF RECORD
Global coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and remote locations
Compliant employment solutions in jurisdictions with limited infrastructure.
How an Employer of Record works in Liechtenstein
With an Employer of Record, Acumen International is the legal employer of the people who work for your business in Liechtenstein. Acumen signs the employment contract under Liechtenstein law, registers the employee with the AHV-IV-FAK old-age, disability and family insurance, arranges the mandatory occupational pension, accident and sickness insurance, and runs payroll in Swiss francs. Your business selects the person and directs the work.
Why the model fits Liechtenstein
Liechtenstein is a member of the European Economic Area and shares a customs union and currency with Switzerland, which gives a business based there access to both markets. Setting up a company of your own, however, means a registered seat, a locally resident person in a key role in many cases, and a business licence, before any employee is paid. An Employer of Record lets you place people in the Principality while that decision is still open.
The labour market itself is cross-border. Many people who work in Liechtenstein live in Switzerland or Austria and commute daily, and residence permits for newcomers are limited. An employer that already handles commuters’ social security and tax opens that wider regional pool to you from the first hire.
The model also gives candidates the employment package they expect, including occupational pension, sickness insurance and, in many sectors, a 13th month.
Personnel leasing in Liechtenstein: the legal basis and its limits
When an employer places its employees under a client’s direction, Liechtenstein treats it as personnel leasing under the Employment Agency Act. The arrangement has these limits:
- Temporary and leased work require a licence from the Office of Economic Affairs, issued to the company and defining its geographic and business scope.
- The licence is granted only after a security deposit of at least CHF 100,000 has been lodged, and the deposit is used first to pay employees’ wages if the employer becomes insolvent.
- Leasing staff across the border into or out of Liechtenstein needs its own licence scope, and the employer must apply the entry, work and leasing rules of the country concerned.
- The written employment contract and the leasing contract with your business must normally exist before the employee starts work.
- Leasing contracts must set out pay, surcharges, holiday and 13th-month pay, sick pay and working time, and these must meet the rules that apply in your business.
- Non-Liechtenstein nationals need a permit to work, and the permit rules apply whether the employee lives in Liechtenstein or commutes.
Acumen International confirms the licence route and the permit position for each role before an offer is made.
Pay, collective agreements and the 13th month in Liechtenstein
Liechtenstein has no statutory minimum wage. Minimum pay is set by collective agreements in sectors such as industry, construction and trade, some of which the government has declared generally binding for every employer in the sector. Outside them, salaries are agreed individually in Swiss francs.
A 13th month is common in Liechtenstein and is required where a collective agreement or the contract provides for it. Offers are therefore compared on annual gross salary, and the contract states clearly whether the annual figure is paid in 12 or 13 instalments.
Contracts, working time and notice in Liechtenstein
| Rule | What it means for you |
|---|---|
| The first month of employment is a probation period unless agreed otherwise, and it can be extended to three months in writing | Either side can end the employment at short notice while expectations are tested |
| After probation, notice is one month in the first year of service, two months from the second to the ninth year and three months from the tenth year, ending at the end of a month | Notice is predictable and grows slowly with service |
| Weekly working time is capped by the Labour Act, and overtime beyond agreed hours carries a 25% supplement unless compensated with time off | Peak periods can be planned with a defined cost |
| Dismissal is protected during sickness, pregnancy and military or civil service for set periods | Notice given in a protected period is invalid, so timing needs checking |
| A dismissal for an abusive reason can lead to compensation | Reasons are documented before notice is served |
Cross-border commuters and work permits in Liechtenstein
Commuters from Switzerland and Austria
A large share of Liechtenstein’s workforce lives in Switzerland or Austria and returns home daily. Under the tax treaty between Switzerland and Liechtenstein, a commuter’s employment income is generally taxed in the country of residence. The commuter rules stop applying when the person stays away from home overnight for work on more than 45 working days in a year, and the employer must document those days each year by the end of February. Austrian commuters fall under the treaty between Austria and Liechtenstein.
Permits for EEA, Swiss and non-EU nationals
EEA and Swiss nationals can work in Liechtenstein as commuters with a cross-border permit, while residence permits for newcomers are limited and allocated each year. Nationals of countries outside the EEA and Switzerland can be employed only as qualified specialists within annual quotas, on an application by the employer to the Migration and Passport Office.
Acumen International checks each candidate’s route before the offer: whether they will commute or need residence, which treaty governs their tax, and whether a permit for a non-EEA national is realistic within the quota.
Liechtenstein employment risks and how Acumen International covers them
| Risk | Where it arises | How Acumen International covers it |
|---|---|---|
| Worker misclassification | A self-employed contractor who works under your direction can be treated as an employee, with social insurance contributions due for past periods | Your team in Liechtenstein is employed by Acumen International with every statutory insurance in place |
| IP ownership | Rights in work created in the job sit with the Liechtenstein employer unless the contracts pass them on | Contracts confirm the rights and transfer them onward to your business |
| Client liability for pay and contributions | Leased employees’ wages are protected by the leasing employer’s security deposit, so the client relies on that employer’s licence and deposit being in order | Leasing runs only under a valid licence and deposit, documented for your files |
| Equal pay for assigned staff | Leasing contracts must meet the pay, surcharges and working-time rules that apply in your business, including any generally binding collective agreement | Pay and conditions are checked against your sector’s rules before the offer |
| Permanent establishment | An employee who concludes contracts for your company can create a taxable presence in Liechtenstein | Signing authority stays with your company and is written into the role |
| Exit cost | Notice of up to three months and protected periods during sickness or pregnancy | Notice dates and exit costs are set out in the proposal |
| Sponsor obligations | Permits for non-EEA nationals are limited to qualified specialists within annual quotas | Acumen International checks the route before the offer and carries the employer’s duties attached to the permit |
| Pay transparency | Liechtenstein, as an EEA member, follows EU equal pay rules as they are incorporated into the EEA Agreement | Pay structures prepared for the transparency rules as they take effect |
Employer cost and income tax in Liechtenstein
Payroll in Liechtenstein combines statutory social insurance with mandatory insurances arranged by the employer.
| Contribution in 2026 | Employer | Employee |
|---|---|---|
| Old-age and disability insurance (AHV and IV) | 9.6% in total, shared between employer and employee | Included in the shared total |
| Family compensation fund (FAK) | 1.9% | 0.2%, new in 2026 to fund paid parental leave |
| Administration cost | 0.585% | None |
| Unemployment insurance (ALV) | 0.5% on pay up to CHF 126,000 a year | 0.5% on pay up to CHF 126,000 a year |
| Occupational pension | At least half of the plan’s contributions | The remainder |
| Accident and daily sickness allowance insurance | Premiums under the employer’s policies, at least half for sickness allowance | Any remaining share |
Income tax
Residents of Liechtenstein pay a progressive national income tax increased by a municipal surcharge. Commuters from Switzerland are generally taxed at home under the tax treaty, and commuters from Austria under the Austrian treaty.
The Global Payroll Calculator shows the full Swiss franc cost of a Liechtenstein salary, including the employer’s share of each insurance.
Sectors employing through an Employer of Record in Liechtenstein
- Industrial and precision engineering is home to companies such as Hilti, Ivoclar and thyssenkrupp Presta, whose customers and suppliers place engineers, quality and sales staff nearby.
- Private banks and asset managers, including LGT, VP Bank and Liechtensteinische Landesbank, employ investment, compliance and client specialists.
- Fiduciary, insurance and fund businesses use Liechtenstein’s EEA access to serve European clients and recruit legal and operations staff.
- Companies building on Liechtenstein’s legal framework for token-based services hire technology and compliance roles.
In each case, the first people in Liechtenstein are often needed before a company of your own is established there.
Liechtenstein hiring cases and how they are handled
| Case | What Liechtenstein rules add | How it is handled |
|---|---|---|
| Your business is in a sector with a generally binding collective agreement | Minimum pay, surcharges and working conditions under the agreement apply to every employee in the sector | The agreement is applied from the first contract and reflected in your quote |
| An Austrian commuter wants to work from home part of the week | Under EEA social security coordination, regular work in the country of residence can move social security to that country | Home-working patterns are agreed in advance and checked against the thresholds |
| A senior hire earns more than CHF 126,000 a year | Unemployment insurance stops at that level, while pension and other insurances continue | Contributions are capped correctly and the pension plan is set to cover the full salary where agreed |
| An employee also works at client sites in Switzerland | Despite the customs union, work in Switzerland follows Swiss rules, including advance notification of short assignments by employers based in the EEA | Assignments to Switzerland are notified before they start and the days worked there are tracked |
Benefits, payroll and leave in Liechtenstein
Beyond salary and the 13th month, the core of a Liechtenstein package is insurance: an occupational pension plan, accident cover and daily sickness allowance insurance, all arranged by the employer. Senior roles often add enhanced pension plans and expense allowances paid under an approved expense policy.
Payroll obligations
| When | What happens |
|---|---|
| Before the first working day | The employee is registered for AHV-IV-FAK and the mandatory insurances, and any permit is in place |
| Every month | Salary is paid in Swiss francs and social insurance contributions are deducted |
| At set intervals during the year | Contributions are paid to the AHV-IV-FAK offices and the insurers |
| After the year end | Each employee receives an annual salary statement for their tax return |
Leave entitlements
| Leave | Entitlement | Paid by |
|---|---|---|
| Annual leave | At least 4 weeks a year, or 5 weeks for employees under 20 | Employer |
| Public holidays | The public and church holidays set by law | Employer |
| Sick leave | Daily sickness allowance under the mandatory insurance, after any waiting period in the policy | Insurer, with premiums shared by employer and employee |
| Maternity leave | 20 weeks | Daily sickness allowance insurance |
| Parental leave | Paid parental leave, introduced in 2026 and funded through the family compensation fund | Family compensation fund |
Sources
- AHV, IV, FAK and ALV contributions
- AHV-IV-FAK administration cost ordinance 2026
- AHV-IV-FAK press article on 2026 contribution changes
- Employment Agency Ordinance
- Source taxation of cross-border commuters resident in Liechtenstein
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
Can we standardise our EOR programme while keeping employment in Liechtenstein locally compliant?
Yes. Group-level policies and service standards can be aligned across markets, but the employment arrangement in Liechtenstein still needs to follow local rules. Acumen combines central account ownership with country-level employment delivery.
Can we retain an employee who relocates to Liechtenstein if we have no entity there?
Often, yes, where the role and the individual’s right to work can be supported. Acumen can assess a local EOR arrangement in Liechtenstein, allowing the employee to remain part of your business without making incorporation the condition of the move.
Can we offer benefits above the statutory minimum in Liechtenstein?
Yes. Statutory entitlements form the baseline, not the ceiling. Acumen can help add supplementary benefits that fit the role and the market in Liechtenstein, while keeping the package workable from a payroll, tax and administration perspective.