Whom does a company have to insure?
Regardless of the legal form of a company, employers must insure their employees and settle contributions with the social insurance organisations. An employment relationship is established even without a written contract when a person is employed in return for remuneration. The employer is always responsible for correct insurance and settlement. Management employees and board members are also personally jointly and severally liable to social insurance organisations.
Employers face increasing challenges as people seek working models that are flexible in terms of time and place. It is important to recognise risks, weigh them up and then secure or prevent them.
The same is true for breaks in employment such as unpaid leave or prolonged illness (more on this under ‘Breaks in employment’). And it applies in particular if employees or service providers work for Swiss employers in another country – regardless of how short or long this period is (more on this under ‘Employees abroad’). Caution is also advised if employees are loaned to another company, for example to help out or cover a short-term gap. The provisions on ‘Staff leasing’ are not only applicable to temping agencies.
At BDO, we provide you with comprehensive support whether your situation is straightforward or complex.
