GLOBAL EMPLOYER OF RECORD IN 190+ countries
Employer of Record in Switzerland
Access local or international talent in Switzerland, support customers and build market presence without waiting for entity set-up. Acumen acts as your Employer of Record, allowing you to scale the team around demand rather than around the timetable for incorporation.
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.
Employing in Switzerland through an Employer of Record
With an Employer of Record, Acumen International is the legal employer of the people who work for your business in Switzerland. Acumen signs the employment contract under the Code of Obligations, registers the employee with the compensation office, the pension fund and the accident insurer, pays salary and contributions, deducts withholding tax where it applies, and carries the employer’s legal obligations. Your business selects the person and directs the work. Where the right person has not yet been found, Acumen International can also run the search, from specialist recruitment to executive search, with background and education checks before the offer.
Situations where an Employer of Record serves a Swiss hire
- Contractor compliance. Full-time contractors in Switzerland move onto Swiss employment contracts, removing the questions the compensation office would raise about self-employed status and the tax authorities about your company’s presence.
- One accountable provider. Contracts, payroll, social insurance, permits and compliance sit with Acumen International instead of being split between several suppliers.
- No entity to set up or maintain. You employ in Switzerland without paying in share capital, registering a company or filing as a local employer.
- Market tests and short-term projects. A pilot, a market assessment or a fixed-term assignment is staffed without permanent infrastructure and scaled up or wound down as results come in.
- Bridge to your own entity. While your Swiss company is being registered, the first employees start with Acumen International and transfer once it can employ them.
- Fast team launch. Local hires and specialists moving to Switzerland are onboarded with their permits and payroll handled together.
- Mergers and restructuring. Swiss staff stay employed without a break while the legal entities around them change.
- NGO staffing. International organisations and foundations employ project staff in Switzerland under Swiss law.
- Employer liability. Acumen International holds the local employer’s liability, so statutory obligations rest with the party the authorities hold responsible.
- Remote team expansion. Swiss members of a distributed team receive contracts, pay and social insurance that follow Swiss law.
Staff leasing in Switzerland: the legal basis and its limits
The Federal Act on Recruitment and the Hiring of Services (AVG) allows a licensed Swiss employer to lease its employees to a hirer that directs their work. These limits apply:
- Commercial staff leasing, meaning more than ten leasing contracts in 12 months or annual leasing turnover of CHF 100,000 or more, needs a cantonal licence, and a federal licence from SECO for cross-border cases.
- A foreign company cannot lease staff into Switzerland, so the employer must be based and licensed in Switzerland.
- The licensed business lodges a deposit of CHF 50,000 to CHF 150,000 with the canton to secure the wage claims of leased employees.
- Where the hirer’s sector has a generally binding collective labour agreement, its pay and working-time rules apply to the leased employee, and the collective agreement for staff leasing applies to businesses whose main activity is leasing.
- The leasing contract and each employment contract must be in writing, and a clause that stops the hirer from employing the person directly after the assignment is void.
- Third-country nationals on permits tied to a specific job generally cannot be leased.
What Acumen International handles in Switzerland, from search to exit
| Stage | What it involves in Switzerland |
|---|---|
| Search and checks | Finding the candidate where needed, with background and education checks before the offer |
| Permits | Registration of EU/EFTA nationals, quota applications for third-country nationals with the canton, and family members who will move too |
| Contract and onboarding | A written employment contract and assignment terms, and registration with the compensation office, pension fund, accident insurer and family allowance fund |
| Pay | Monthly payroll in Swiss francs with AHV/IV/EO, unemployment, pension and accident deductions, and withholding tax where it applies |
| Time and absence | Working-time records under the Labour Act, holidays and sickness absence with daily allowance insurance where agreed |
| Changes and renewals | Contract changes, applicable collective agreement checks and permit renewals |
| Exit | Notice, protection periods, final settlement and the annual salary certificate |
In practice, this replaces the separate payroll provider, labour lawyer, immigration adviser and benefits broker a business would otherwise need in Switzerland.
Minimum wage and pay rules in Switzerland
Switzerland has no national minimum wage. Several cantons, including Geneva, Neuchâtel, Jura, Ticino and Basel-Stadt, set their own, and generally binding collective agreements set minimum pay by sector, which also bind leased employees in those sectors.
Salaries are agreed as an annual or monthly gross amount in Swiss francs, often paid in 13 instalments where the contract provides a 13th month. Overtime is paid with a supplement of at least 25% unless the contract provides otherwise in writing or it is compensated with time off.
Employment contracts and working time in Switzerland
| Rule | What it means for you |
|---|---|
| Probation is one month unless agreed otherwise, and no longer than three months, with seven days’ notice | Fit is tested within a short window |
| In leased employment, notice in the first three months can be as short as two days, and seven days in months four to six | Early adjustments are possible while an assignment beds in |
| The Labour Act caps weekly working time at 45 hours for office, technical and industrial staff and 50 hours for others | Contracted hours sit well below the legal ceiling |
| Holidays are at least four weeks a year, or five for employees under 20 | Leave is planned in whole weeks |
| A non-compete must be in writing and generally cannot exceed three years | Restrictions on key staff are drafted with care |
| Two weeks of paternity leave must be taken within six months of the birth | Cover is planned for new fathers |
Ending employment in Switzerland
Swiss law allows either party to end an open-ended contract without giving a reason, subject to notice that runs to the end of a calendar month:
| Length of service | Notice under the Code of Obligations |
|---|---|
| First year | 1 month |
| Second to ninth year | 2 months |
| From the tenth year | 3 months |
The periods can be changed in a written contract, but not below one month except by collective agreement in the first year of service.
Notice given while an employee is unable to work through illness or accident is void for a protection period of 30 days in the first year, 90 days from the second to the fifth, and 180 days from the sixth. Pregnancy and the 16 weeks after the birth are also protected. A dismissal found abusive can cost up to six months’ salary in compensation, and collective dismissals require consultation of employees and notice to the cantonal employment office.
Swiss employment risks and how Acumen International covers them
| Risk | Where it arises | How Acumen International covers it |
|---|---|---|
| Worker misclassification | The compensation office decides self-employed status case by case, and a contractor it treats as an employee brings back-dated AHV contributions | Your Swiss team is employed under the Code of Obligations |
| IP ownership | Inventions and designs made in the course of the job belong to the employer, which must pass them on by contract | Contracts confirm the rights and transfer them onward to your business |
| Client liability for pay and contributions | Staff leased by an unlicensed business, or from a company abroad, breaches the AVG and exposes the hirer to the consequences | The licence position is confirmed before any assignment starts |
| Equal pay for assigned staff | A generally binding collective agreement in your sector sets the leased employee’s pay and working time | The applicable agreement is identified and applied from the first payroll |
| Permanent establishment | An employee who concludes contracts for your company can create a taxable presence in Switzerland | Signing authority stays with your company and is written into the role |
| Exit cost | Notice of up to three months, protection periods during illness and up to six months’ salary for abusive dismissal | Timing and grounds are prepared before notice is given |
| Sponsor obligations | Third-country nationals depend on a cantonal quota, a proven search in Switzerland and the EU/EFTA, and permits that can bar leasing | Permit status and quota position are checked before the offer |
| Pay transparency | Employers with 100 or more staff must run a pay equality analysis under the Gender Equality Act, and EU-based businesses also apply the EU Pay Transparency Directive across their workforce | Pay structures are documented on objective criteria |
Work and residence permits in Switzerland
EU and EFTA nationals have free movement into Swiss employment: they register and receive an L or B permit in line with their contract, and those already holding a B, C or G permit can be leased under a cantonal licence. Third-country nationals are admitted only as qualified specialists, after the employer shows that no suitable candidate could be found in Switzerland or the EU/EFTA.
- For 2026, the Federal Council kept the third-country quota at 8,500 permits: 4,500 B residence permits and 4,000 L short-stay permits.
- UK nationals have a separate quota of 2,100 B and 1,400 L permits for 2026.
- Applications go to the canton, which allocates from its share, with a federal reserve held by the State Secretariat for Migration.
- Short-stay permit holders and annual permit holders tied to one activity generally cannot be employed through staff leasing.
What Acumen International contributes
- An EU or EFTA specialist can be employed in Switzerland from the start date, without your business first registering a Swiss company.
- Where a non-EU candidate’s permit would bar leasing, you learn it before recruitment costs are spent, together with the routes that do work, such as a candidate with free labour market access or your own Swiss entity.
Family members
Family members of EU/EFTA nationals can join them and work in Switzerland. Spouses and children of third-country B permit holders can join through family reunification.
Employer cost and income tax in Switzerland
| Insurance (2026) | Employer | Employee |
|---|---|---|
| Old-age, disability and loss of earnings (AHV/IV/EO) | 5.3% | 5.3% |
| Unemployment (ALV), on salary up to CHF 148,200 | 1.1% | 1.1% |
| Occupational pension (BVG) | At least half of the contributions | The rest |
| Occupational accident | Employer | — |
| Non-occupational accident | — | Usually the employee |
| Family allowances | Cantonal rate | — |
Occupational pension applies from an annual salary of CHF 22,680, with a coordination deduction of CHF 26,460 and age-based retirement credits of 7%, 10%, 15% and 18% of the coordinated salary from ages 25, 35, 45 and 55.
Income tax
Swiss residents pay federal, cantonal and communal income tax, assessed annually. Foreign employees without a C permit are generally taxed at source, so the employer deducts withholding tax from each salary at the rate of the canton of residence.
The Global Payroll Calculator brings these elements together for a Swiss salary, including the age-based pension credit and the cantonal withholding tax, so offers in different cantons can be compared before they are made.
Sectors employing through an Employer of Record in Switzerland
- Pharmaceutical, biotech and medical technology companies employ researchers, regulatory and clinical specialists, many around Basel.
- Banks, asset managers, insurers and fintech companies employ compliance, risk, investment and technology staff.
- Commodity trading and shipping firms employ traders, operators and finance staff, many around Geneva and Zug.
- Technology and software companies employ engineers and product teams, many around Zurich.
- International organisations and NGOs employ programme and specialist staff, many in Geneva.
Swiss hiring cases and how they are handled
| Case | What Swiss rules add | How it is handled |
|---|---|---|
| A German engineer joins your team in Zurich | EU nationals have free movement and are registered for an L or B permit in line with the contract | The registration is completed for the start date |
| A 55-year-old specialist joins | The age-based pension credit is 18% of the coordinated salary, at least half paid by the employer | The pension cost is built into the offer |
| A role in a sector with a generally binding collective agreement | The agreement’s minimum pay and working time bind the leased employee | The agreement is applied from the first payroll |
| A specialist from India is needed in Basel | A quota permit is needed, and many permits tied to one activity cannot be leased | The permit route is assessed before recruitment, including hiring through your own Swiss entity |
Benefits, payroll and leave in Switzerland
Swiss packages for skilled roles often add a 13th salary, pension fund contributions above the legal minimum, sickness daily allowance insurance and, for people relocating, help with housing and schooling.
Payroll obligations
| When | What happens |
|---|---|
| Before the start | The employee is registered with the compensation office, the pension fund and the accident insurer |
| Every month | Salary is paid, with social insurance deductions and withholding tax where it applies |
| Monthly or quarterly | Withholding tax is reported and paid to the canton |
| After year end | The salary certificate is issued and the annual social insurance declaration is filed |
Leave entitlements
| Leave | Entitlement | Paid by |
|---|---|---|
| Holidays | At least 4 weeks, or 5 under age 20 | Employer |
| Public holidays | 1 August nationally, plus holidays set by each canton | Employer, as agreed |
| Sick leave | Salary for at least three weeks in the first year, rising with service, or a daily allowance insurance of equal value | Employer or daily allowance insurer |
| Maternity leave | 14 weeks at 80% of earnings, up to a daily cap | Loss of earnings insurance |
| Paternity leave | 2 weeks within six months of the birth, at 80% of earnings | Loss of earnings insurance |
Sources
- Private employment agencies and staff leasing, Canton of Zurich
- Leaflet on staff leasing rules, SECO
- FAQ on the Recruitment and Hiring of Services Act, SECO
- Code of Obligations, Article 335c: notice periods
- Temporary work, LAW.CH
- Key figures social insurance 2026, PwC Switzerland
- Quotas for foreigners in Switzerland in 2026, VISCHER
- Employment law in Switzerland, Fisher Phillips
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 Acumen manage Switzerland together with our other EOR markets?
Yes. The value of a multi-country EOR programme is common oversight without pretending every market is the same. Acumen can manage the Switzerland employment alongside other countries while localising contracts, payroll, benefits and employment processes where required.
How can we build a competitive benefits package for employees in Switzerland?
Acumen can combine the mandatory employment benefits in Switzerland with supplementary benefits selected for the role, seniority and hiring market. This is particularly useful for senior, specialist or hard-to-hire positions where a statutory-only package would not be competitive.
Does using an Employer of Record remove permanent establishment risk in Switzerland?
No. An Employer of Record solves the local employment requirement, but permanent establishment risk depends on what the employee does for the client in Switzerland, including authority, commercial activity and the way the business operates locally. Acumen can flag employment-side risk factors so the client can assess the corporate tax position with its advisers.