Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
CHF Fr (Swiss Franc)
Employer contributions
~7.65% AHV + FAK + ALV
Minimum wage
No statutory minimum (CBA-negotiated)
Payment frequency
Monthly
Calendar year (Jan 1 to Dec 31)
Capital
Vaduz
Timezone
CET (GMT+1)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~CHF 7,959 total
/month
For a gross salary of
CHF 7,000 gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
~7.65% AHV + FAK + ALV
Mandatory extras
13th Month
Monthly admin
Monthly payroll → AHV monthly → tax withheld → annual declaration
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
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A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~CHF 7,959 total
Example gross salary
CHF 7,000 gross/month
~CHF 4,900 net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~CHF 959 employer SS
Employer contributions on that salary
Employer contributions
~7.65% AHV + FAK + ALV
Employee contributions
~8% employee AHV/ALV
Total cost above gross
~13.7% above gross
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~CHF 6,667
Per month
Vaduz
CHF 6,000 - CHF 9,000
~15%
Schaan
CHF 5,500 - CHF 8,000
~8%
Monthly gross. National average salary per year:
~CHF 80,000
Minimum wage
No statutory minimum (CBA-negotiated)
Paid:
Set by sector agreements
Extra pay
13th Month
Common in financial sector
December
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
1% → 4% → 8% → 11% (progressive, very low rates)
Tax year:
Calendar year (Jan 1 to Dec 31)
Filing calendar
Monthly
Social security payments
March 31
Income tax
January 31
Employee tax certificate
Lohnausweis
March 31
Annual return
Steuererklärung
Late payment penalties
Late AHV: 5% interest; late tax: cantonal rate interest
Who collects what
Steuerverwaltung
Income tax
AHV-Ausgleichskasse
Social security
Amt für Volkswirtschaft
Labor law and work permits
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Urlaub
20 days minimum
Public holidays
13 public holidays
Sick leave
Krankentaggeld
Employer/insurer: 80% from day 3
Maternity leave
14 weeks
80% via EO
The contracts you can use, and what ending an employment relationship costs.
Permanent
Unbefristeter Arbeitsvertrag
Fixed term
Befristeter Arbeitsvertrag
Independent contractor
Selbständiger
Collective agreements
Gesamtarbeitsvertrag
Ending employment
Kündigungsentschädigung
How it is calculated
Notice period per contract/seniority
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
Cross-Border Worker Swiss/Austrian Treaty Issues
Risk Level: HIGH
Most of Liechtenstein's workforce are cross-border commuters from Switzerland and Austria. Complex bilateral AHV/AVS treaty rules determine where SS contributions are paid. Incorrect country of contribution leads to dual contribution liability or gaps.
AHV Non-Enrollment of Part-Time Workers
Risk Level: MEDIUM
All Liechtenstein employees regardless of hours must be enrolled in AHV. Employers sometimes skip AHV registration for temporary or very part-time workers. The AHV-Ausgleichskasse reclaims retroactive contributions.
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Next topicOntop is the Global Workforce Engine for contractor teams: contracts, compliance documents and payments in 150+ countries.
150+
countries
$49
per contractor per month
1 run
to pay your whole team
USD
Global Account for every contractor
FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.