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.
Why staff leasing and not a mandate (Lohnträgerschaft)?
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.