Payrolling, also known as service leasing, is a form of employment that allows you to work as a consultant for the clients of a service company such as Helvetic Payroll. In Switzerland, this method is gaining in popularity because of its ability to offer flexibility that is increasingly in demand.
As part of our payrolling services, we propose that our consultants establish an employer-employee relationship governed by the LSE (Federal Law on Employment Services and the Hiring of Services). Then, as a Helvetic Payroll employee, we place you at the client's disposal to carry out the assignment that we have agreed together.
Do you have any questions about this form of employment? Helvetic Payroll offers you a complete guide to everything you need to know about payrolling: definition, how it works, benefits, compliance and legislation, we explain it all here!
Payrolling is a tripartite contractual relationship between a payrolling company, a consultant, and the client company for which the consultant’s services are provided. It differs from other forms of employment in that it offers great flexibility through its compromise between salaried employment and autonomy.
Two types of contract are concluded between the various parties:
Payrolling offers an attractive alternative for talented individuals wishing to work as consultants while enjoying a degree of stability and compliance in both social and financial terms.
Before taking on a consulting assignment with a payrolling company in Switzerland, it is essential to understand the basics of this form of employment.
The way it works is simple:
Payrolling provides consultants with a solution that frees them from administrative and legal constraints, while offering the advantages and security of employee status, allowing them to concentrate fully on the quality of their services.
Helvetic Payroll is a payrolling company dedicated to helping consultants and employees realise their projects by offering them services tailored to their needs.
In Switzerland, social protection is a key concept in the social system. It aims to protect citizens against social risks such as illness, accidents, unemployment, old age, disability and death. It therefore includes a range of social insurance schemes to cover the costs associated with these risks:
Except for the 3rd pillar, all these insurance schemes are compulsory.
In short, Swiss social protection is a comprehensive and effective system that enables citizens to face up to life’s social risks while benefiting from financial support and professional assistance in times of need.
The Swiss social protection system covers the following areas:
Under the federal system, family allowances are managed by the cantonal compensation funds and, under the cantonal systems, by the family allowance funds (recognised professional or inter-professional funds and cantonal funds).
Compulsory health insurance guarantees everyone living in Switzerland access to high-quality medical care and appropriate medical treatment in their canton of residence. Health insurance for medical expenses is required by law in Switzerland.
This private insurance, which must be taken out within 3 months of your arrival in the country, is the responsibility of the employee. The amount varies according to the level of coverage you require.
Taxes and the Swiss tax system are complex in that the rules are not the same depending on your type of permit (cross-border commuter or resident in Switzerland), your salary level and your canton of work. Taxes in Switzerland are also complicated by the number of cantons (each canton has its tax system). However, the way tax is calculated in Switzerland is fairly straightforward compared with other countries. Our teams can help you calculate your tax liability.
An employment contract is not enough to work in Switzerland as a foreigner: you also need a Swiss work permit.鈥疉 Swiss work permit is an official document issued by your canton’s population service, permitting you to work in Switzerland.
The main work permits for EU nationals are as follows:
For more information, please consult our article on this subject or contact our teams.
To work legally in Switzerland, a worker must obtain a Swiss work permit, which a Swiss employer must request from the authorities. Any consultant wishing to work for a company based in Switzerland must therefore work with a Swiss company that is authorised to hire out work in that country.
Consequently, a consultant cannot work for a company based in Switzerland and be paid by a company based abroad. Nor can he work for a Swiss company that does not have the necessary licences. A Swiss end company can only work with a Swiss company that has all the necessary authorisations.
This is the case with Helvetic Payroll, which has all the necessary licences to support your business.
Private placement and service rental in Switzerland are strictly controlled by public institutions. Helvetic Payroll holds all the authorisations required for our activities:
These authorisations allow us to operate in Switzerland and the countries of the European Union.
Helvetic Payroll is in constant contact with the authorities and insurance companies (SECO, SPE, AFC, AVS) to ensure that our processes comply fully with Swiss legislation.鈥疶he penalties for non-compliance, for example, with the payment of social security contributions, can be extremely severe, which is why it is so important for our customers to make sure in advance that they are not running any risks in this respect.
We know that it is of the utmost importance to ensure that each employee’s payslip is drawn up in strict compliance with Swiss and European standards, particularly when it comes to calculating social security contributions and tax deductions when taxation is carried out at source.