Hi all,

I have a question regarding how to pay taxes, social insurance, etc. in case you receive a regular income from a EU company with no office in CH. Did anyone experienced something similar? Find below the details of my situation.

I have already a B permit, I worked as employee here in CH for few months, I have already AHV card, etc and I am an EU citizen.
I am at the point of accepting an offer made from a EU company with no office in Switzerland, that would like to take me as sales consultant or representative for them in CH. They will pay me a monthly fee (equivalent of salary) + of course other sales commissions which I will earn.

The contract is not a proper employment contract, and looks more like something in between employment/consultancy contract and I will be responsible for paying my taxes, social insurance and so on...

How do I pay my taxes in this case? can I pay it myself to Steuramt, AHV, etc?
Or which office do you recommend me to visit to ask similar stuff?

I would really appreciate the feedback from someone who experienced the same.

Many thanks in advance

First, you will need to determine whether the relationship with this company would be considered as an employee or as an independent contractor (self-employment). Since you will have apparently only one contract, SVA will likely determine that you are an employee. If so, your social contributions would fall under a program called ANOBAG. This describes ANOBAG:

"WORKER WHOSE EMPLOYER IS NOT LIABLE FOR CONTRIBUTIONS (ANOBAG)
Anyone resident in Switzerland and working for an employer not liable for contributions in Switzerland pays social security contributions as an ANOBAG (‘Arbeitnehmer ohne beitragspflichtigen Arbeitgeber’, meaning a worker whose employer is not liable for contributions)."



http://www.qualibroker.ch/en/angebot/anobag/index.php

Also, search the forum on "ANOBAG" for more information.

Hope this will get you started.

Mullhollander your post is truly helpful. Thank you!

If I have well understood for more info I could visit directly the SVA office in Zurich and ask how to proceed....

https://www.svazurich.ch/anobag

As a next step, at the SVA Zurich website open, complete and submit per the instructions the pdf called "Vereinbarung nach Art.21 (englisch)". Your non-Swiss employer must also sign it:

https://www.svazurich.ch/anobag

As I see (if I have well understood) the employer still has obligations in terms of payments (copied and paste below):

"In addition to their wages, the employer must also pay employees the employer’s share of the Swiss
social security contributions. For information purposes, a synoptic table of the contribution rates and
premiums prescribed by the relevant Swiss legal provisions is available at the following Web address ..... "

I was wondering if there is any kind of solution so that all the deductions are made automatically from the the gross amount which I receive...

These are only relevant for Swiss companies. You'll be working for a non Swiss company they can not impose payment of charges for companies outside Switzerland.

You'll have to pay the employer portion of the charges yourself.

As miniMia wrote, the ANOBAG employee is responsible for paying the employee and non-Swiss employer's Swiss social charges. The non-Swiss employer should normally gross up the Swiss employee's wages to cover the employer's contributions:

"The employee and the employer hereby agree that the employee shall assume employer’s obligations as regards to the payment of social security contributions and the provision of legally required information."

As I understand the process, you'll receive quarterly invoices for the social charges, i.e., payments won't be automatically debited to your bank account.

Also, if the ANOBAG employee fails to pay the social contributions, the employer is still liable for them.

In addition to Swiss social charges, an ANOBAG employee needs to contribute to a pillar II pension fund and carry accident insurance. The quasi-governmental Auffangeinrichtung BVG offers a pillar II pension fund for ANOBAG employees:

http://www.chaeis.net/en/lob-occupat...anmeldung.html

For accident insurance, you might be able to obtain that through your current health insurance provider. The premium for this coverage can be simply deducted monthly from your bank account along with the health insurance premium.

Edit:
SVA Zurich offers a debit direct option (Lastschriftverfahren) for its clients, so it might be possible to have your bank account direct debited for the total social charges. You'll want to investigate further.

https://www.svazurich.ch/lsv

Thank you again for your posts really helpful. How can I put a like to your comments and increase your rating? I am very new on this site )

I was thinking, what about the income tax? is that included in the other charges?

No. Income tax is not included. You'll have to fill out your tax forms and pay it yourself in addition to any charges listed above.

.....this is done on yearly bases right? by the 31st of march correct?

You need to have 10 posts to be able to thank people.

I'm doing it for you in the meantime