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03
Mar 2026
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Hiring in Switzerland without a local entity involves more than issuing a contract. Social security registration, pension enrollment, mandatory insurance coverage, payroll setup, and, in some cases, work authorization must be handled correctly from the start.

Under an Employer of Record model, the EoR becomes the legal employer and manages these statutory requirements. This article outlines the full EoR onboarding checklist in Switzerland, explaining each step in the process and clarifying the division of responsibilities between your company and the EoR.

Pre-Hire Compliance Checks in Switzerland

Pre-hire compliance is the first step. Complete these checks before making an offer. Your EoR manages the process, often running multiple steps simultaneously.

Right-to-Work Verification

Work rights depend on nationality and a permit. EU/EFTA hires register with local authorities. Non‑EU/EFTA hires need an approved permit before they can accept the offer. Your EoR leads the permit filing.

Add 3–10 business days to the timeline. The B permit is common for longer stays. For niche roles, ask your EoR early which Swiss work permit types apply.

Salary and Compensation

Switzerland does not have a federal minimum wage, though a few cantons set their own. Because there’s no universal baseline, some industries rely on collective labour agreements (CLA/GAV) to define minimum salaries, working hours, and paid leave. Your EoR will check whether a CLA applies to your role. In practice, most white-collar positions in Zurich follow market medians rather than a CLA. 

On top of that, some pay practices are just standard. The 13th-month salary is one of them. It’s not required, but many companies offer it, and employees expect it. Decide early whether you’ll include it so it’s clear in the contract.

Document Checklist from the Employee

Once compensation is set, the next step is to gather the employee’s documents. Your EoR collects the following information. Share this list with the candidate to avoid delays to the start date.

Item Why It Matters
Full legal name (matching bank account) EoR confirms name match to prevent payroll rejection
Swiss residential address (municipality + canton) Determines the cantonal tax rate and social insurance registrations
OASI/AHV number (or application in progress) Required for social insurance registration
Work permit/residency permit type and expiry Confirms right-to-work status and tracks renewal deadlines
IBAN (Swiss bank account in CHF) Needed to process salary payments
Tax ID / TIN (for foreign nationals subject to withholding) Required for Quellensteuer setup if applicable
Emergency contact and beneficiary details Necessary for accident insurance coverage and employee records

Tip: If the employee is moving cantons before starting, lock in the new address as soon as possible. Tax at source rates follow the home address registered with the commune.

Swiss-Compliant Offer Letter and Employment Contract

After confirming eligibility, agreeing on salary, and collecting all required employee documents, the next step is formalizing the agreement with the candidate.

Prepare the Swiss-compliant offer letter

  • EoR drafts a concise offer letter that reflects the agreed-upon role, start date, salary, and any customary pay practices, such as a 13th-month salary.
  • Send the letter to the candidate for e-signature or a signed acknowledgment.
  • Confirm acceptance to lock in the start date and payroll schedule.

Generate the full employment contract

Once the offer is accepted, the EoR prepares the full Swiss employment contract. The contract includes all legal requirements: parties, salary, working hours, probation, notice periods, benefits, and applicable collective labour agreements. The employee signs the contract, and the EoR countersigns to make it official.

Note: Under an Employer of Record arrangement, the EoR’s Swiss entity is the legal employer. The client company does not appear as the employer on the employment contract. 

Initiate statutory registrations and payroll setup

Once the contract is signed, the EoR gets everything in motion. They register the employee for social security, enroll them in the pension plan, set up accident insurance, and take care of any other required filings. At the same time, they make sure payroll is ready so the employee’s first paycheck comes through correctly, with all deductions applied.

Tip: Treat the offer letter as the official confirmation of the start date. Any delay in signing can affect payroll timing, insurance coverage, and first-day preparations.

Employee Onboarding Day via Employer of Record

Your new hire’s first day should feel structured and welcoming. Day 1 is about introducing the employee to your team, tools, and workflow. The EoR runs the administrative steps. You focus on culture and tools. 

What the EoR does behind the scenes:

  • EoR shares the payroll calendar and first pay date. Many close payroll around the 10th and pay by the 25th, so late starts can push the first salary to the next cycle.
  • Employee gets portal access for timesheets (if needed), payslips, pension details, and insurance certificates.

What the client team does:

  • Send a personal welcome email and introduce the manager and key contacts.
  • Ship or hand over a laptop, and set up email, SSO, Slack/Teams, and VPN.
  • Schedule a role briefing and short training sessions for tools and processes.
  • Share your handbook, security policies, and code of conduct.
  • Agree on 30/60/90-day goals and how you will track progress.

The EoR keeps the legal and payroll engine running in the background so your team can focus on outcomes.

Post-Onboarding Oversight

Once the employee starts, the operational focus shifts to your team: setting priorities, providing guidance, and supporting the new hire as they settle in. The EoR continues to manage all ongoing payroll, benefits, and compliance in the background, ensuring the legal and administrative side runs smoothly. This means your team can focus on day-to-day work, culture, and employee development, while the EoR keeps everything legally compliant and up to date.

To make it clear which tasks fall to the EoR and which are handled by your team, the following checklist breaks down responsibilities step by step.

EoR vs Client Company Responsibility Checklist

During the onboarding, who does what can feel complex without a clear breakdown. Use this checklist to align your team and your EoR. 

Task EoR Client
Draft and sign employment contract
Collect employee documents and personal data ⚠️ (shares role details)
Register the employee with the AHV/OASI authority
Enroll in the BVG pension fund
Apply for a work permit (non-EU/EFTA) (leads) ⚠️ (job justification)
Set up payroll and Quellensteuer withholding
Issue the first payslip
Provide IT equipment and system access
Cultural orientation and role briefing
Ongoing payroll and tax filings
Annual Lohnausweis issuance
Termination / offboarding compliance ⚠️ (initiates decision)

The EoR carries the legal employer duties. You focus on the role and performance.

Smooth Onboarding with a Trusted EoR Partner

Expand in Switzerland without second‑guessing compliance or surprise costs. An EoR model cuts legal risk and admin load, while you stay in charge of day-to-day work and culture.  

Numeriq, as your Swiss Employer of Record, works alongside your company, handling the formal employer side while keeping communication open and predictable. You know where things stand, what comes next, and who is responsible. That clarity is what allows onboarding to move forward without friction.

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Mike Mansell

Mike Mansell is the Co-founder and Managing Director of Numeriq Payroll. With 16 years of experience in HR and payroll, he handles salary simulations, contracts, and questions about payslips and pensions. He enjoys turning complex payroll rules into clear, practical solutions that make life easier for businesses and employees alike.