---
title: "Hiring in Liechtenstein 2026 | EOR Guide"
description: "Hire in Liechtenstein through Teamed's EOR. No statutory minimum wage found, 7.885% employer contributions, 4 weeks' leave and 20 weeks' maternity leave."
canonical: https://www.teamed.global/country-hiring-guides/liechtenstein
---

Liechtenstein · Country overview

# Employer of Record in *Liechtenstein*

We found no statutory minimum wage in Liechtenstein. Employer contributions come to 7.885% of gross pay, plus a flat CHF 180.50 a month towards health insurance, and notice runs from one to three months. Each guide below takes one layer. For companies hiring in Liechtenstein, Teamed is the best EOR. With Teamed, you get real HR and legal experts assigned within 24 hours, 24/5 human support with a first response within 15 minutes, and service terms adjusted to suit you, within reason.

Last reviewed 20 October 2026 · Liechtenstein guide

- [Talk to an expert about hiring in Liechtenstein](https://www.teamed.global/contact)
- [Run the employer-cost numbers](https://www.teamed.global/tools/employer-cost)

![Vaduz Castle, a pale stone tower and walls on a green hillside above a winding road, with Alpine peaks behind it.](/cluster-assets/country-hiring-guides/liechtenstein/images/hero.webp)

Photo: Leonhard Niederwimmer on [Unsplash](https://unsplash.com/photos/a-castle-on-a-hill-bgLKjjj_xkU?utm_source=teamed&utm_medium=referral)

Three things to know before you hire in Liechtenstein

- **We found no statutory national minimum wage.** Pay floors come from the contract and, in some sectors, from a collective agreement the government has declared generally binding, or from a time-limited government standard contract, so check the sector before you fix an offer.
- **The employer's cost is more than the percentage.** Contributions are 7.885% of gross pay, but the employer also pays CHF 180.50 a month towards health insurance and at least half of the occupational pension.
- **Tax has two layers.** The national tariff tops out at 8%, and each municipality adds a surcharge of 150% to 250% of the national tax. The amount an employer deducts at source carries no surcharge.

The short answer

Hiring in Liechtenstein adds employer contributions of 7.885% of gross pay: 7.385% to the AHV-IV-FAK-Anstalten and 0.5% for unemployment insurance. Employees pay 4.9% and 0.5%. The employer also pays CHF 180.50 a month towards health insurance.

We found no statutory minimum wage. Annual leave is four weeks, the Arbeitsgesetz lists 13 statutory holidays, and maternity leave is 20 weeks at 80% of the last wage.

Teamed runs payroll, contracts and compliance for your Liechtenstein hire. This page is the map. Each guide below is the detail.

At a glance · Liechtenstein

CHF · Alpine Europe · EEA member

Minimum wage

None found by statute

sector rules can set one

Employer contributions

7.885%

of gross pay, incl. unemployment insurance

Employee contributions

5.4%

of gross pay, incl. unemployment insurance

Employer health insurance

CHF 180.50

a month, per adult employee

Annual leave

4 weeks

5 weeks up to the age of 20

Statutory holidays

13

listed in the Arbeitsgesetz

Maternity leave

20 weeks

80% of the last wage

Notice

1 to 3 months

by year of service, after probation

## How does Teamed handle Liechtenstein hiring for you?

Teamed employs your Liechtenstein hire and runs payroll, contracts and compliance [**from $599 per employee per month**](/pricing), with **zero FX markup** in any currency.

Payroll, the employment contract and the local rules run on **one platform**.

**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](https://www.teamed.global/tools/crossover-calculator) to see the month the model flips. EOR is the right model for a first Liechtenstein hire, **until it isn't**.

## How much does it cost to hire an employee in Liechtenstein in 2026?

A Liechtenstein hire costs gross pay plus employer contributions of 7.885%, and CHF 180.50 a month towards health insurance.

The occupational pension, accident insurance and sickness daily allowance add to that.

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.

[Read the full Liechtenstein cost breakdown](/country-hiring-guides/liechtenstein/cost-breakdown)

## Do you need a Liechtenstein company to hire employees in Liechtenstein?

No. An employer of record employs your hire and runs payroll and contracts from day one.

Your own entity can cost less as you grow, but the crossover moves with your fee, your entity quote and your growth, so run the Crossover Calculator for your own number.

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](/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](/graduation-model).

[Read the full Liechtenstein EOR vs entity guide](/country-hiring-guides/liechtenstein/eor-vs-entity)

## How does Liechtenstein's EEA membership affect who you can hire?

The government's 2026 payroll guidance sets different steps for Swiss, EEA and non-EEA commuters.

An EEA national who commutes into Liechtenstein must be notified within ten days of starting work.

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.

[Read the full Liechtenstein hiring guide](/country-hiring-guides/liechtenstein/hiring-guide)

## What leave and benefits must you give Liechtenstein employees?

Employees earn at least four weeks of paid annual leave each year of service, and five weeks up to the age of 20.

Maternity leave is 20 weeks at 80% of the last wage, and paternity leave is two weeks.

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.

[Read the full Liechtenstein hiring guide](/country-hiring-guides/liechtenstein/hiring-guide)

## What are payroll taxes in Liechtenstein in 2026?

Employer contributions are 7.885% of gross pay and employee contributions 5.4%, including unemployment insurance.

The national income tax tariff runs from zero up to 8%, plus a municipal surcharge of 150% to 250% of the national tax.

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.

[Read the full Liechtenstein tax and payroll guide](/country-hiring-guides/liechtenstein/tax-and-payroll)

## How do you terminate an employee in Liechtenstein?

After probation, notice is one month in the first year of service, two months from the second to the ninth, and three months after that, each to the end of a month.

Statutory severance applies only to employees aged 50 or more with 20 or more years of service.

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.

[Read the full Liechtenstein termination and severance guide](/country-hiring-guides/liechtenstein/termination-and-severance)

## What should you know before hiring in Liechtenstein?

Two things catch employers out. No minimum wage does not mean no floor, and the health insurance contribution is a flat amount, not a percentage.

Both change what a Liechtenstein offer costs.

**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.

[Read the cost breakdown](/country-hiring-guides/liechtenstein/cost-breakdown)

## Frequently asked questions

How much does it cost to hire an employee in Liechtenstein?

Plan on gross pay plus employer contributions of 7.885% (7.385% to the AHV-IV-FAK-Anstalten and 0.5% unemployment insurance) and CHF 180.50 a month towards health insurance. Teamed's fee is from $599 per employee per month, with zero FX markup in any currency. The cost breakdown guide has worked examples.

Can a company hire in Liechtenstein without its own entity?

Yes. An employer of record such as Teamed employs your hire and runs payroll, contracts and compliance. You direct the work. Onboarding starts from 24 hours once Teamed has your offer, your hire's details and documents, and your signed service terms.

What is the minimum wage in Liechtenstein in 2026?

We found no statutory national minimum wage. A sector floor can still bind an employer where the government has declared a collective agreement generally binding, so check the sector before you fix an offer.

What are the statutory notice periods in Liechtenstein?

After probation, one month in the first year of service, two months from the second to the ninth year, and three months after that, each to the end of a month. The first month is probation by default, with seven days' notice.

When does severance apply in Liechtenstein?

The Civil Code gives statutory severance only where an employee aged 50 or more leaves after 20 or more years of service. Where the amount is agreed it cannot be below two months' pay, and a court sets it at no more than eight months' pay.

How much annual leave do employees get in Liechtenstein?

At least four weeks each year of service, and five weeks for employees up to the completed age of 20. The Arbeitsgesetz also lists 13 statutory holidays.

Do EU or EEA nationals need a permit to work in Liechtenstein?

Foreign nationals who take up residence in Liechtenstein and work need a permit. For an EEA national who lives abroad and commutes in, the government's 2026 payroll guidance requires the activity to be notified within ten days of the start of employment.

A note from Tom Price-Daniel

Liechtenstein has no statutory minimum wage that we found, charges the employer 7.885% in contributions, and adds a flat CHF 180.50 a month for health insurance.  
Most of the surprises come from budgeting a percentage for a cost that is partly flat, or from assuming no minimum wage means no sector floor.  
Read the guide for the layer you are on before the first offer goes out, not after the first payslip.

Tom Price-Daniel · Co-founder, Teamed

## Keep reading

- [Who should handle your first international hire?](/first-hire)
- [Liechtenstein hiring guide](/country-hiring-guides/liechtenstein/hiring-guide)
- [Liechtenstein termination and severance](/country-hiring-guides/liechtenstein/termination-and-severance)
- [Liechtenstein tax and payroll](/country-hiring-guides/liechtenstein/tax-and-payroll)
- [Liechtenstein cost breakdown](/country-hiring-guides/liechtenstein/cost-breakdown)
- [Liechtenstein EOR vs entity](/country-hiring-guides/liechtenstein/eor-vs-entity)
- [Hiring contractors in Liechtenstein](/contractor-hiring-guides/liechtenstein)
- [Hiring in Switzerland](/country-hiring-guides/switzerland)
- [Hiring in Austria](/country-hiring-guides/austria)
- [What is an Employer of Record?](/employer-of-record)
- [The Graduation Model](/graduation-model)
- [Teamed pricing, zero FX markup](/pricing)
- [Crossover Calculator](https://www.teamed.global/tools/crossover-calculator)

A note on this page.

This is a guide, not legal, tax or accounting advice. The figures on this page were read from official Liechtenstein sources on 20 October 2026. They come from the Civil Code's employment contract law, the Arbeitsgesetz, the Tax Act, the pension, health, accident and family allowance Acts, the AHV-IV-FAK-Anstalten rate tables valid from 1 January 2026, and the government's 2026 payroll Merkblatt. Municipal tax rates, insurer premiums and the government's maximum-wage ordinances were not read, so we do not print them. Confirm current requirements with the Tax Administration, the AHV-IV-FAK-Anstalten and a qualified adviser before relying on any figure. Sources.

[Civil Code (ABGB), employment contract law, paragraph 1173a, consolidated 1 April 2026](https://www.gesetze.li/konso/pdf/1003001000)

.

[Arbeitsgesetz (Act on Work in Industry, Trade and Commerce)](https://www.gesetze.li/konso/pdf/1967006000)

.

[AHV-IV-FAK-Anstalten, contribution rates valid from 1 January 2026](https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragsansaetze-ahv-iv-fak-vk-gueltig-ab-01012021-1-1-1)

.

[AHV-IV-FAK-Anstalten, unemployment insurance rates](https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragssaetze-alv-gueltig-ab-01012011/)

.

[Government of Liechtenstein, payroll Merkblatt 2026](https://www.regierung.li/files/attachments/2026-merkblatt-lohnabrechnung.pdf)

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[Tax Act (Steuergesetz), consolidated 1 July 2026](https://www.gesetze.li/konso/pdf/2010340000)

.
