If you have a 'société en commandite par actions' and work full time for only one client, can that be interpreted by the Swiss authorities as an employment contract?
If you have a 'société en commandite par actions' and work full time for only one client, can that be interpreted by the Swiss authorities as an employment contract?
Lasse GustavssonDec 16, 2016 @ 10:53
Yes. You will need at least three "regular" clients.
They (your client) are the ones who will take the hit in case of an external audit and as social charges may be requested to be paid also retroactively, they should most likely be made aware of the legal risk involved.
Yes. You will need at least three "regular" clients.
They (your client) are the ones who will take the hit in case of an external audit and as social charges may be requested to be paid also retroactively, they should most likely be made aware of the legal risk involved.
Eva D, Dec 16, 2016 @ 11:40
Thanks Eva,
This is helpful. I am the employer at risk btw
OK well and in which case you will most likely wish to:
a) re-negotiate the (presumably) present corporate consultancy/services agreement into not being a full-time one (at least not on a permanent basis); or
b) terminate such and enter into an employment one instead for the person in the servicesco. presently providing said consultancy services to you. Calculate on increased costs for all relevant social charges and insurances incl. of approximately 28% (rough ball-part figure- nota bene).
OK well and in which case you will most likely wish to:
a) re-negotiate the (presumably) present corporate consultancy/services agreement into not being a full-time one (at least not on a permanent basis); or
b) terminate such and enter into an employment one instead for the person in the servicesco. presently providing said consultancy services to you. Calculate on increased costs for all relevant social charges and insurances incl. of approximately 28% (rough ball-part figure- nota bene).
Eva D, Dec 16, 2016 @ 17:01
I agree with what has been stated in the case of a self-employed service provider
However if it is the “société en commandite par actions” as legal entity which invoices the services, then the person providing the services is supposed to be employed by this “société en commandite par actions” whereby all obligations relevant for an employer should be covered.
I agree with what has been stated in the case of a self-employed service provider
However if it is the “société en commandite par actions” as legal entity which invoices the services, then the person providing the services is supposed to be employed by this “société en commandite par actions” whereby all obligations relevant for an employer should be covered.
André Graf, Dec 19, 2016 @ 11:24



