Your Swiss organization/company wishes to hire an external consultant!
The employer has the obligation, as part of its diligence, to determine the status of the employment relation. The employer is liable for errors of appreciation and possible claims from the authorities. Parties cannot freely agree on “independent” or “dependent” status. Any violation of labor law and social insurance provisions will be assigned to the employer (mishandling, disguised employees). This is why properly assessing the status of the service provider before starting any mandate is important.
Are you self-employed i.e. independent? – In short, these are the main applicable rules:
- A self-employed person works on their own and assumes all the economic risks of their activity;
- They are hierarchically independent from their clients;
- A self-employed person must work for several clients (min. 3-5 clients). If the above basic rules do not apply, they might not be considered independent from a Swiss social security point of view by the AVS authorities.
So that you can qualify the hiring of a consultant, we have created this tool, allowing a short assessment whether you can consider a person independent or not:
This tool is purely indicative and does not replace a formal decision from the AVS authorities. In any case, you should be seeking agreement from the Swiss AVS authorities of your Canton to ensure the correct assessment.
Discover the summary of our conference on the theme: Define the consultant status and know the risks for your company?
Do you want to know more about the recruitment of foreign self-employed persons in Switzerland?