What is a freelancer?
A freelancer(in French "indépendant") is a "freelancer" who a "freelancer" who works on his own account. Formally it is understood that this freelancer (or also called contractor) is is self-employed. Our experience shows that companies usually assume that freelancers take care of their social insurance as a matter of course Social insurances. Only, this is not enough. The whole thing is not that simple often only understood when the AHV or the tax authorities intervene intervenes
In order to exclude bogus self-employment, there must first be clarity about whether the employee is self-employed or not.
Self-employment
As a self-employed person, you are only insured with AHV/IV/EO insured. Unemployment is not insured. Against illness and accident and accident, a self-employed person must take care of himself and pay the premiums himself the premiums themselves. The social security is therefore much smaller - or you have to be be specially insured for this purpose - compared to self-employment
Self-employed persons are persons who work in an independent independent position, for several clients, on their own account, is the well-known definition. They bear their own economic Economic risk
The SECO (State Secretariat for Economic Affairs) assesses the following characteristics in order to assume genuine self-employment:
- Making significant investments
- Acting under its own name and for its own account
- Having own business premises
- Bearing the expenses and the risk of loss
- Employing personnel
- Free determination of the way and manner of Manner of work performance, not subject to instructions
- Equality with the person who placed the order has given the order
- Independent determination of working hours
- Working for several clients
Self-employed persons
Self-employed persons perform in a subordinate position for a definite or indefinite period of time. They do not bear any economic Risk. The classic example is the division between the employer and the Employee in a company, sealed by an employment contract. Also for this there is there is a catalog of criteria from SECO, which are weighed in each individual case:
- Absence of significant investments
- No significant decision-making authority over Investments and personnel issues
- Acting in the name and for the account of others
- Obligation to comply with instructions (in personal personal, organizational and time-related aspects)
- Commitment to work schedule, working hours and Obligation to be present
- Assignment of a workstation
- Regular work for the same employer
- Provision of work equipment or material by the employer
- Periodic payment of wages: Monthly wage, Hourly wages, etc.
Everyone is examined separately
The classification whether someone is self-employed or employed has a significant impact on the "freelancer" and the client (i.e. a company) Company, freelance assignments are often organized by HR) Importance. The risks and financial consequences mentioned later in this article Can cause enormous damage. Usually, each case is and the features listed above are weighed against each other. In case of doubt, special authorities (compensation office, tax office, Labor market authority) are consulted for the classification.
Bogus self-employment
Anyone who works as a self-employed person without meeting the above-mentioned requirements mentioned above, he is considered to be a pseudo-self-employed person. Specifically, we is considered to be pseudo-self-employed if a person who has concluded a contract with the customer under private law are obliged to perform work personally Are obliged to perform work personally. They are de facto economically economically dependent on their contractual partner. A person is considered to be working in a sham self-employed capacity if he or she is subordinate to the client's authority to issue instructions in the work to be performed in the in the work to be performed in terms of location and time.
The high risk
AHV audits are a common procedure for SMEs and large companies in A common procedure in Switzerland. The AHV is aware of the issue of Of bogus self-employment. It is therefore obvious that auditors, due to the treacherous cooperation with freelancers, pay special attention to this issue Attention to this issue. If the AHV comes to the conclusion that bogus self-employment is that the freelancer is actually an employee of the company, the missing social insurances (on the employee side) for the last five years must be for the last five years must be paid in arrears. If the bogus self-employed person has not paid AHV Contributions, these must also be paid by the client, i.e. the newly appointed employer Employer. There is also the accusation of moonlighting is added. In addition, the freelancer can now claim past overtime, vacation entitlements and accident and accident and sickness benefits.
Alternative to bogus self-employment
The employment of bogus self-employed persons can have legal and financial consequences. This can and must of course be avoided be avoided. If you work with freelancers who work on their own account, ask to see the have them show you the certificate of self-employment. Make A copy for the next AHV revision. Unfortunately, this does not give 100% guarantee Guarantee, as this certificate only shows that the freelancer pays AHV contributions contributions. The current cooperation with the client can still be classified as be classified as dependent
Through a so-called Payrolling/Contracting, the freelancer is Freelancer is employed by the payrolling service provider, i.e. dependent. The Client receives an invoice for the complete employment and salary payment. The AHV contributions are thus correctly paid by the payrolling provider. In addition, it offers the freelancer much more protection; he is insured against accident and Illness and unemployment. He even has the possibility to to pay into the pension fund. For the HR there is an enormous relief; they do not have to not have to deal with these issues and their risks, and they do not have to bear bear the responsibility for them.
