Employer of Record in Liechtenstein

Real HR and legal experts manage every Liechtenstein hire, and a designated person runs your first hire from signed terms to first payslip. There is no setup fee and no exit fee. Employer costs pass through at cost, itemised on every invoice.

Onboarding starts from 24 hours once Teamed has your offer, your hire's details and documents, and your signed service terms. Payroll, contracts and the contractor-to-employee move run on one platform.

A Liechtenstein contractor who becomes an employee keeps their record, and the same employee can graduate to your own entity later. Run the Crossover Calculator to see the month the model flips. EOR is the right model for a first Liechtenstein hire, until it isn't.

The 7.885% is made up of AHV, IV and FAK contributions, an administration supplement, and unemployment insurance. The AHV is old-age and survivors insurance, the IV is disability insurance, and the FAK is the family allowance fund. Unemployment insurance stops at a wage of CHF 126,000 a year.

We found no statutory thirteenth-month payment. Paid leave, sick pay, maternity pay and the notice period all add to the cost of the job.

The cost guide has worked examples at three pay levels.

Hiring directly means taking on the employer's duties yourself: registering with the AHV-IV-FAK-Anstalten and the Tax Administration, deducting tax at source, insuring staff for health, accidents and pensions, and following the Civil Code's rules on leave and termination. An employer of record carries those from the first day.

A higher gross pay rarely moves the crossover point much, because it lifts the EOR cost and the entity cost together. The EOR vs entity guide shows what changes in Liechtenstein.

You progress from contractor to EOR to your own entity on one platform under Teamed's Graduation Model.

Every foreign person who wants to work in Liechtenstein is subject to foreigners-law rules. Foreign nationals who take up residence in Liechtenstein and work need a permit.

For people who live abroad and commute in, the guidance distinguishes three groups. Swiss nationals have no notification or permit duty. EEA nationals must be notified within ten days of the start of employment. Third-country nationals who live in the EEA or Switzerland need a cross-border permit, applied for two weeks before work starts.

Social security follows one state at a time. Where a person works in two or more EEA or EFTA states, the duty to contribute usually arises in only one of them, and the case is checked individually.

Sick pay starts once the job has lasted more than three months. The employer pays three weeks in the first year of service and an appropriately longer period after that, because the law sets no scale. Parental leave is four months after more than six months of service, and up to two months of it are paid.

The Arbeitsgesetz lists 13 statutory holidays. The hiring guide sets out each rule.

The first CHF 15,855 of a single person's taxable income is tax-free. The Tax Administration sets the amount an employer deducts at source, and the employer pays the withheld amounts over every quarter.

The tax and payroll guide has the full tariff and a worked example.

The first month is probation by default, with seven days' notice. The Civil Code treats a dismissal as abusive in listed situations, for example because the employee claimed a right in good faith, and a court can award up to six months' pay.

The termination guide covers notice, protection periods, severance and collective dismissals.

Check the sector for a pay floor. Where the government has declared a collective agreement generally binding, it binds every employer in that sector. The Civil Code also lets the government issue a time-limited standard contract with minimum wages for a sector where pay is repeatedly undercut and no such agreement exists.

The health contribution does not scale with pay. It is half of the national average premium, CHF 180.50 for an adult in 2026, so it weighs more on a low gross pay than on a high one.