Who has to be insured?
There are employees with an employment contract (more under ‘Who qualifies an employee?’), employer-like persons (more under ‘Insuring entrepreneurs’), board members (more under ‘What about board members?’) and self-employed persons who invoice their services (more under ‘Setting up your own business’). Different rules apply to all these groups of people under social security law. It is the employer’s responsibility to correctly recognise which group an individual belongs to and to treat them accordingly. It is therefore worth taking a second look in order to be absolutely sure.
We guide you through the mandatory and optional factors and help you gain certainty that you are well protected in all scenarios.
Who qualifies as an employee?
If you employ people in return for remuneration, they are usually employees. Employers are obliged, among other things, to insure their employees correctly. The statutory provisions on social insurances apply as a minimum requirement. In addition, you can offer employees non-mandatory protection, which not only benefits them, but also enhances your employer brand. For well-trained specialists in particular, a good pension scheme is an important criterion when choosing a future employer.
Certain minimum insurance requirements also apply to employment without pay, as is often the case with trainees, interns or volunteers, for example. Caution is also advised in the case of supposedly self-employed persons.
Do you receive invoices for services that are not provided by a corporation (e.g. limited liability company or company limited by shares)?
This may be a case of bogus self-employment. As the supposed client and potential employer, it is your responsibility to check this. Accordingly, you are liable for any costs of reclassification by an authority. You can find more information on this at Setting up your own business.
We advise you on mandatory, standard and generous insurance options. We will show you the risks associated with bogus self-employment and support you when drafting engagements or in the event of a subsequent dispute.
How must or should you be insured as an entrepreneur?
Are you the owner or managing director of the company? Then other or additional rules may apply. Particularly in the case of start-ups or smaller companies, the salary does not yet reflect the position of such individuals. To ensure that a temporary waiver in case of risk does not become a permanent situation, it is important to make use of the options available for this special role. We show you how.
What about board members?
From a legal perspective, members of the board of directors are not employees, but they are not self-employed either; they are governing bodies. However, governing bodies do not constitute their own contribution status under social security law. This circumstance triggers a whole series of questions relating to compulsory insurance and the tax situation of any fee payments. Find out more on the page ‘Board members’.
Tip: Board of Director Guidelines, commissioned by swissVR and prepared by us.