A company without any legal entity in Switzerland wants to hire me but they cannot do this since they do not have a legal presence here.
They offered me to do this over a payroll company.
How would this work in practice if I want to have a permanent contract with standard benefits and legally obliged notice periods like 1 month within 1st year and 2 months after the 1st year?
Company also asked me to tell them how much I would cost them including all the expenses. Currently I am making 220K OTE of which %70 Basis + 30% Bonus. I also have car allowance of 15K and this is not taxable.
I have always been employed permanently so far and cannot say what my actual cost would be. Are there tools for this available?
It’s very important that you have also the cost of:
pension (employee + employer contribution)
health-related insurances, like KTG and UVG coverage and contributions.
all premiums paid by the employer
For example, if you currently have private worldwide accident insurance, this comes at a cost and you need to be sure you include it.
If you have a list of all benefits, I’m sure a payroll company can help you with the calculation.
That tool says that this amount is without VAT. Does that mean that I need to multiply that cost with 1.077 to find out the total cost to the employer located abroad?
Many companies have agreements with authorities to make this tax free to employees so maybe they are paying this on my behalf. However I definitely do not pay any tax or social contribution for this 15K car allowance. This is visible on my salary certificate, too.
This is super weird. Is it a car allowance or a representation allowance? You can avoid paying tax on a car if it's purely a job car and not allowed for personal usage but I don't know any other way.... How is this car allowance declared on your salary slip?
Ok this is different - it's not a car allowance intended as a benefit which is taxable, rather it is a reimbursement of expenses incurred when doing your job with your car (which would then not be reimbursed by the company as they do this anticipated via a lump sum).
If the new company pays your travel expenses, I doubt they will be interested in also giving you a Spesenpauschale.
Unless your company is a little dodgy and uses this mechanism to give you more money when in fact you don't need to use a car to do your work?
This is a lump sum payment for using my own car for customer visits.
This shows up as "Car Allowance" in payment slips but I do not know how they do it tax-wise. I heard that they had an agreement for this with local authorities.
They can. Nothing prevents them or you from doing this.
Two two possible “tools”. ANobAG and payroll. It is a mater of convenience and cost which one you use.
ANobAG : You do the paperwork yourself and do ANobAG with your cantons compensation office directly (you would also have to organized your own occupational accident insurance (if all fails SUVA is the last resort ), and look for pillar 2 (if all fails Stiftung Auffangeinrichtung BVG is the last resort)).
Payroll : If you use a payroll company which charges approx. 3% of your income for doing the paperwork and organizing pillar 2 and accident insurance for you.
In both cases you would have to calculate the actual gross income to be paid, such that you get your projected and desired net income.