Your assignment.
Our employment.

With payrolling, you are employed by the payrolling agency – legally, the leasing company – with all the rights and obligations of permanent employment. The agency registers social insurance, taxes and the pension fund and pays them correctly. It concludes an assignment contract with the client (the hiring company); billing is on an hourly or daily basis. Your salary arrives on time – regardless of when the client pays. Up to an annual salary of CHF 148'200, the Staff Leasing CBA (GAV Personalverleih) applies, with subsidised further training, better daily sickness benefits cover and better pension provision.

Not to everyone. We specialise in office-based professions – IT specialists, project managers, scientists and other bright minds. Around half of our leased employees earn more than the CBA threshold of CHF 148'200 and need more than a standard payslip. Our clients come from banking, IT, insurance, pharma, industry and the public sector. Construction, hospitality, manufacturing or facility management are not our field – different risk classes, different insurance rates.

As soon as we receive your timesheet approved by the client, we process your salary – paid out after 1 to 3 days. We charge neither a fee for pre-financing the salary nor for the default risk – other practices on the market match neither our philosophy nor our understanding of the law.

We state our payrolling fee explicitly – usually per hour worked, regardless of salary and workload. At least as important are the non-wage labour costs: AHV/IV/EO/ALV (old-age, disability, loss-of-earnings and unemployment insurance) are the same everywhere; daily sickness benefits (KTG), the BVG (occupational pension) risk premium, FAK (family allowances) and the split between employer and employee differ considerably. Example from 13 March 2025 (male, 35–44): the competitor charges 3.2 % KTG (employer + employee), we charge 1.7 % or 2.45 % – borne entirely by the employer.

You enter the client rate, gross salary or desired net salary; the calculator shows total costs, all deductions and the insurance options. The client rate per hour worked includes the payroll fee, any MSP/VMS services and the all-in salary costs – i.e. gross salary plus employer contributions. The fee is usually defined per hour worked, or at the client's request as a percentage of the client rate or as a multiplier on the gross salary.

Strictly according to the Staff Leasing CBA: 2'187 annual hours at 42 hours per week and 52.07 weeks (Art. 20 para. 5) – equivalent to 21.7 days of 8.4 hours per month. Holidays and paid public holidays are offset, so that the billable hours worked are what remains on the bottom line.

Anyone earning a base salary of more than CHF 62.55 per hour (excluding holidays, public holidays and 13th month's salary) falls outside the Staff Leasing CBA and is accounted for differently; the further training and enforcement contribution no longer applies. The threshold is derived from the maximum insured earnings under the UVG (accident insurance): CHF 148'200 (13 base salaries) ÷ 13 × 12 = CHF 136'800, divided by 2'187 annual hours = CHF 62.55.

Holiday entitlement is shown as a supplement on the base salary, as defined by the CBA: 8.33 % for 4 weeks, 10.60 % for 5 weeks. At least 4 weeks for everyone, 5 weeks from the age of 50; the calculator is flexible up to 8 weeks. Holidays are paid out when taken, and any remaining balance at the end of employment as additional salary. A percentage payout is only permitted for sporadic assignments.

By law, only 1 August is a paid public holiday. Beyond that, the CBA covers all public holidays treated as equivalent to Sundays – simplified via a flat supplement of 3.2 % on the salary, based on hours worked. This is exactly how we pay in the standard case.

AHV is standardised, almost everything else is not. Pension fund: we show the savings contribution separately from risk and administration; Profond paid 8 % interest in 2024, while many providers pay only the minimum rate. Daily sickness benefits: 80 % or 90 % depending on the package, 2 waiting days instead of 3, maternity at 80–90 % of the full salary instead of just the EO daily allowance. Accident: salaries above CHF 148'200 are fully covered by excess insurance.

As an employer subject to the CBA, we contribute to the joint further training fund for every assignment with a base salary of up to CHF 62.55 per hour. Every employee subject to the CBA can make use of this further training offer.

Yes. Through our network of partner companies abroad, we employ your specialist in their country of residence – with a local employment contract, social insurance and taxes under local law. You conclude the assignment contract with RM Payroll AG in Zurich, receive an invoice in Swiss francs and manage the person professionally like any other external resource. This is how nearshoring works without your own company, without secondment and without freelancer risk – in all EU countries as well as Serbia, Kosovo and North Macedonia; offshore locations outside the EU on request.

Lohnträgerschaft (a payroll-bearer arrangement) presupposes a service contract between client and payrollee – who would have to carry out their assignments independently and without being integrated into the client's work organisation. For full-time assignments within a team, this does not reflect reality, carries the risk of unpaid hours and, according to the Federal Social Insurance Office, is not permitted in Switzerland. That is why: staff leasing, properly under the CBA.