Employer of Record in Switzerland

Through an employer of record in Switzerland, a local employer holds the contract and your team directs the work. Toku supports eligible hiring there, and settles the role, canton of work and arrangement first. Swiss employer costs vary by canton and by pension plan, so this page separates the contributions that are fixed by law from the ones that depend on the employee and the canton.

Can you pay employees in USDC in Switzerland? Not settled. Article 323b of the Code of Obligations has wages paid in Swiss legal tender unless otherwise agreed or customary, but no official source we opened addresses crypto as wages. The Federal Tax Administration taxes token wages at their franc value when received.

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Whether an employee in Switzerland can receive USDC pay is not settled, so no stablecoin pay is promised. This page explains local rules. Whether Toku can support a specific hire in Switzerland, and under which arrangement, is confirmed before an offer.

Sources last checked November 7, 2026.

Switzerland at a glance

Currency and payroll
Swiss franc (CHF), paid monthly
Employer AHV, IV and EO
5.3% of salary: 4.35% old-age and survivors, 0.70% disability and 0.25% income compensation (2026)
Employer unemployment insurance
1.1% of salary up to the annual ceiling, with the employee paying the same rate (2026)
Total employer social costs
Roughly 12 to 16 percent of salary per Toku's country data, varying by canton, once pension and accident insurance are included
Employee contributions
Roughly 6 to 7 percent in social contributions, plus federal, cantonal and municipal income tax
Languages
German, French, Italian and Romansh

How hiring through an employer of record works in Switzerland

The local employer is the party to the Swiss contract, runs payroll and remits social insurance, and your team directs the daily work. The canton matters, because it affects contributions and tax, so the work location is part of the first conversation.

Employment contracts fall under the Code of Obligations (CO, SR 220) from Article 319 onward and under the Labour Act (SR 822.11). Toku's country data says the contract should define salary, working hours and the other core terms, and that employers also have to respect Swiss minimum wage provisions where they apply and any collective agreement covering the role.

How wages are paid in Switzerland

  • Swiss francs by default: under Article 323b(1) CO, wages are paid in Swiss legal tender unless otherwise agreed or customary.
  • Other forms by agreement: Article 323b(1) lets the parties agree another form, but no official source opened says that includes crypto or a token.

Employer costs and contributions in Switzerland

The Swiss information centre for AHV and IV publishes the 2026 employer rates. The employer pays 5.3% for old-age and survivors insurance (AHV), disability insurance (IV) and income compensation (EO), split 4.35%, 0.70% and 0.25%, plus 1.1% for unemployment insurance (ALV) on salary up to the annual ceiling of CHF 148,200, matched by the employee. That comes to about 6.4% before the other charges.

The pension scheme and accident insurance sit on top of that baseline. Toku's country data puts total employer social costs at roughly 12 to 16 percent of salary, varying by canton, with employees contributing roughly 6 to 7 percent and paying federal, cantonal and municipal income tax. Social insurance contributions, including the pension scheme and unemployment insurance, are worked out and remitted in francs.

Getting paid in stablecoins, USDC, USDT, tokens and crypto in Switzerland

Short answer: Not settled. Article 323b of the Code of Obligations has wages paid in Swiss legal tender unless otherwise agreed or customary, but no official source we opened addresses crypto as wages. The Federal Tax Administration taxes token wages at their franc value when received.

What the law says about the form of pay

Article 323b(1) of the Code of Obligations has wages paid in Swiss legal tender unless otherwise agreed or customary.

What it means for employee salary

Swiss salary is stated in francs, and social insurance contributions are worked out and remitted in francs. Article 323b(1) allows another form of wage by agreement or custom, but no official source opened says that includes USDC or another token, so any token element is confirmed per hire before an offer.

Tax on crypto and tokens

The Federal Tax Administration's working paper on crypto-currencies taxes crypto received as wages as employment income at its franc value when received.

How Toku handles it

Separately from what the law in Switzerland allows, Toku offers stablecoin payroll, including USDC, in supported arrangements and pays contractors in USDC or USDT through contractor management. Token grants are a separate arrangement from salary, administered through token grant administration. This page does not say any of these is available for a hire in Switzerland: that is confirmed before an offer.

Reviewed November 7, 2026 against the official sources listed below. General information, not legal or tax advice. Tax on crypto or tokens received depends on local rules and where the person is resident, so confirm it with a local adviser.

How hiring through Toku works in Switzerland

  1. Share the role, location, salary and start date.
  2. Toku confirms coverage, the contract type and the right to work.
  3. The local employer issues the contract and onboards the person.
  4. Payroll, contributions and filings run each cycle.

A start date follows Toku's check of the role, canton and contract terms. Bring the signed contract, identification, social insurance details and a bank account; the pension and accident insurance set-up depends on the canton and the employer's plans. Your quote confirms the timeline for Switzerland.

What an employer of record costs in Switzerland

Where Toku supports the hire, its employer of record service starts at $599 per employee per month, with salary, employer contributions and benefit premiums itemized in your quote. Coverage in Switzerland is confirmed before an offer. See the published pricing.

More on hiring in Switzerland

Employer of record in Switzerland: frequently asked questions

Yes. The person is employed by a local employer, with the canton of work taken into account, and your team manages the work once Toku has confirmed the role and arrangement.
The platform fee begins at USD 599 per employee per month. Salary, social insurance, pension, accident cover and benefit premiums are separate lines in the quote.
For 2026 the employer pays 5.3% for AHV, IV and EO and 1.1% for unemployment insurance up to the annual ceiling, about 6.4% together. Pension and accident insurance come on top, and Toku's data puts total employer social costs at roughly 12 to 16 percent, varying by canton.
Under Article 323b(1) of the Code of Obligations, wages are paid in Swiss legal tender unless otherwise agreed or customary. No official source opened says whether a token component can be agreed.
Not settled. Article 323b of the Code of Obligations has wages paid in Swiss legal tender unless otherwise agreed or customary, but no official source we opened addresses crypto as wages. The Federal Tax Administration taxes token wages at their franc value when received. Toku confirms what applies to your hire before an offer.

Sources and review date

Rates and rules change, so Toku confirms the figures for your hire in your quote.

On toku.com

Official sources

Employer of record in other countries

See Toku in action

Ask Toku about hiring in Switzerland

Tell us the role and where the person will work. We confirm whether we can support the hire, the arrangement and an itemized quote before any offer.

Talk to an expert

Whether an employee in Switzerland can receive USDC pay is not settled, so no stablecoin pay is promised.