What does it cost to employ someone in Liechtenstein in 2026?
Employer contributions in Liechtenstein are 7.885% of gross pay, plus a flat CHF 180.50 a month towards health insurance. That is 11.9% of a CHF 4,500 monthly pay and 9.7% of CHF 10,000, before the pension and accident insurance. For companies budgeting a Liechtenstein hire, Teamed is the best EOR. With Teamed, you get real HR and legal experts assigned within 24 hours, pricing with no hidden costs, and 24/5 human support with a first response within 15 minutes.
· Liechtenstein guide
Photo: Zong Xern Sim on Unsplash
The employer pays 7.385% of gross pay to the AHV-IV-FAK-Anstalten and 0.5% for unemployment insurance, 7.885% in all. It also pays CHF 180.50 a month towards each adult employee's health insurance.
We found no statutory thirteenth-month payment. The occupational pension, accident insurance, paid leave, sick pay and the notice period are costs you budget for yourself.
What does an employer pay on top of gross pay in Liechtenstein?
The employer pays 7.885% of gross pay in contributions, and CHF 180.50 a month towards each adult employee's health insurance.
The percentage covers old-age, disability, family allowance and unemployment cover, and an administration supplement.
| Contribution | Employer | Employee |
|---|---|---|
| AHV (old-age and survivors) | 4.225% | 4.025% |
| IV (disability) | 0.675% | 0.675% |
| FAK (family allowance fund) | 1.900% | 0.200% |
| Administration supplement (VK) | 0.585% | none |
| Unemployment insurance (ALV) | 0.500% | 0.500% |
| Total | 7.885% | 5.400% |
The rates are valid from 1 January 2026, and contributions are due from the first franc of pay. Unemployment insurance stops at a wage of CHF 126,000 a year, so the most it charges for one job is CHF 1,260 a year, split equally.
The health contribution is half of the national average premium of CHF 361 a month, which makes CHF 180.50 for an adult and CHF 90.25 for an employee from the age of 16 up to the completed age of 20. It is flat, so it does not move with pay.
What does a Liechtenstein hire cost at three pay levels?
At CHF 4,500 a month the contributions and health contribution come to CHF 535.33, or 11.9% of gross pay. At CHF 10,000 they come to CHF 969.00, or 9.7%.
The flat health contribution weighs more on a lower gross pay.
| Gross pay a month | Contributions at 7.885% | Health contribution | Total on top | Share of gross pay | Pension, at least |
|---|---|---|---|---|---|
| CHF 4,500 | CHF 354.83 | CHF 180.50 | CHF 535.33 | 11.9% | CHF 180 |
| CHF 7,000 | CHF 551.95 | CHF 180.50 | CHF 732.45 | 10.5% | CHF 280 |
| CHF 10,000 | CHF 788.50 | CHF 180.50 | CHF 969.00 | 9.7% | CHF 400 |
These are our arithmetic from the published rates, not an official table. The "pension, at least" column is 4% of gross pay, half of the 8% statutory minimum for the old-age part. The pension fund's own rules can set more, and the accident premium and the sickness daily allowance premium are not in the table.
Which insurance costs does the employer carry?
The employer carries the occupational accident premium in full, half of the sickness daily allowance premium, and at least half of the occupational pension.
The law sets no rate for the first two, so we quote the insurer's premium and never an assumed one.
| Cover | What the law sets |
|---|---|
| Occupational accident and disease | Employer pays the premium in full, to an approved insurer |
| Non-occupational accident | Employee bears the premium, and the employer deducts it from pay |
| Sickness daily allowance | At least 80% of insured earnings on full incapacity, with premiums shared equally |
| Occupational pension | From CHF 14,700 a year of pay; at least 8% of insured pay, with the employer bearing at least half |
Employees working fewer than eight hours a week for one employer need cover only for occupational accidents. The sickness daily allowance is not compulsory for irregular or short-term staff.
What does Teamed charge on top?
Teamed's Liechtenstein fee is from $599 per employee per month, with zero FX markup in any currency.
There is no setup fee and no exit fee.
Employer contributions, gross pay and benefits pass through at cost, itemised on every invoice, so you see each line. Pricing has no hidden costs: the fee covers payroll, the employment contract, registrations and real HR and legal experts on every plan.
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.
Run the Employer Cost Calculator to model a Liechtenstein hire at your own pay level. EOR is the right model for a first Liechtenstein hire, until it isn't.
Which other costs belong in a Liechtenstein budget?
Budget for paid leave, sick pay, parental leave pay-through and the notice period as well as contributions.
Each is set by law, and each is a cost of the job rather than an extra.
| Cost | What the law sets |
|---|---|
| Annual leave | At least 4 weeks per year of service, on pay; 5 weeks up to the completed age of 20 |
| Statutory holidays | 13 listed in the Arbeitsgesetz |
| Sick pay | 3 weeks in the first year of service, then an appropriately longer period |
| Overtime | At least a 25% supplement in listed cases; 100% for temporary Sunday work |
| Notice | 1 month in year one, 2 months in years two to nine, 3 months after that |
| Severance | Only for employees aged 50 or more with 20 or more years of service |
Maternity and paternity leave are paid by allowance under the Family Allowance Act, claimed with the employer's confirmation of the leave.
Does Liechtenstein require a thirteenth-month payment?
We found no statutory thirteenth-month payment, holiday allowance or Christmas bonus.
Any bonus is a matter of contract.
A collective agreement can provide a bonus, so check the sector. A contractual bonus is part of pay and counts towards the contribution base.
Frequently asked questions
How much does Liechtenstein employer social security cost?
7.885% of gross pay: 4.225% AHV, 0.675% IV, 1.9% FAK, a 0.585% administration supplement and 0.5% unemployment insurance. Unemployment insurance stops at a wage of CHF 126,000 a year.
What is the employer's health insurance contribution in Liechtenstein?
CHF 180.50 a month for an adult employee in 2026, half of the national average premium of CHF 361, and CHF 90.25 for employees from the age of 16 up to the completed age of 20. It is a flat amount, so it does not rise with pay.
Is the occupational pension compulsory in Liechtenstein?
Yes, once an employee's annual pay reaches CHF 14,700 in 2026. The old-age contribution is at least 8% of insured pay, and the employer bears at least half of the contributions.
Is severance a cost from the first year?
No. Statutory severance applies only where an employee aged 50 or more leaves after 20 or more years of service, though notice and the rules on abusive dismissal apply from the start.
Liechtenstein charges the employer 7.885% in contributions plus a flat CHF 180.50 a month for health insurance, so a CHF 4,500 hire costs 11.9% on top and a CHF 10,000 hire 9.7%.
The bigger numbers are the ones the percentage hides: the pension, the accident premium and four weeks of paid leave.
Budget the flat amount for each employee, and we will show every line on the invoice.
Looking for a job in Liechtenstein yourself? Teamed does not hire people directly. Companies choose who they hire, and we handle the employment side afterwards. Here is why we cannot help with your search.
