What are the labour costs of payrolling?

Payrollers are employees with a valid employment contract between a payrolling provider such as BRINE SA. At the moment the employee is hired, he is an employee of BRINE: The wage costs are always the same, the difference is whether we handle a payroll where we start from a budget or whether we handle a temporary contract.

The costs are a calculation formula in which the employer’s and the employee’s share are deducted and can be seen transparently depending on the type of contract.

These shares are regulated by law and are the same for all employees in Switzerland.



These are

  • AHV (state pension fund and disability fund – first pillar)
  • ALV, unemployment insurance
  • NBU / UVG (accident insurance)
  • KTG (daily sickness benefits insurance)
  • ZV1 (Supplementary accident insurance)
  • ZV2 (Additional daily sickness benefits insurance)
  • Federal and cantonal tax
  • Employee’s pension fund (compulsory second pillar)

If eligible, child benefit may be drawn. Whether permanently employed or on payroll, the state contributions are the same for the same living situation.