Umbrella company

Portage salarial is an increasingly common form of employment, offering an interesting alternative for self-employed workers who want to enjoy the benefits of salaried employment while maintaining their autonomy.
It can also be used by companies wishing to employ freelance workers without having to deal with all the administrative formalities.

Portage salarial is a form of tripartite collaboration involving a self-employed worker, a “portage salarial” company and an end client.
In this model, the “portage salarial” company acts as the employer of the self-employed worker, who is remunerated in the form of a salary.
The freelance administration company then invoices the end customer for the services provided.

Although the “portage salarial” model originated in France, it is gaining in popularity in Switzerland.
However, some companies sometimes use “portage salarial” to present self-employed workers as employees for social insurance purposes, which is contrary to Swiss legislation.
This practice exposes self-employed workers to the risk of being refused social insurance benefits despite having paid contributions.

The advantages of freelance administration

Portage salarial offers a number of advantages to the self-employed, particularly those who are unable to take out unemployment insurance, or benefit from compulsory provident and accident insurance.
Although the self-employed can take out these insurances on a voluntary basis, they cannot benefit from optional unemployment insurance.

In this context, the “portage salarial” model enables self-employed workers to benefit from unemployment insurance as well as compulsory occupational benefits and accident insurance, by using a “portage salarial” company that acts as a fictitious employer.
The company pays social security contributions on behalf of the self-employed worker, converts the fee into a salary, and handles day-to-day administrative tasks such as collecting fees from customers.
Portage salarial offers self-employed workers the social security they need to run their businesses with complete peace of mind.

By opting for “portage salarial”, self-employed workers benefit from salaried status, with all the associated advantages, such as social security coverage, paid vacations, health insurance and more.
What’s more, freelance administration allows them to enhance their credibility and visibility with customers, while benefiting from professional liability coverage.

For companies, “portage salarial” offers the possibility of using freelance workers without having to deal with the administrative procedures involved in hiring them.
Companies can thus outsource certain tasks and enjoy greater flexibility in terms of human resources management.

Legal compliance

In Switzerland, unlike in France where “portage salarial” is a legitimate form of employment, this model is not recognized as such.
This means that any self-employed person working as a “portage salarial” in Switzerland runs the risk of not receiving unemployment or accident benefits.
What’s more, legal problems may also arise with regard to occupational benefits.

In Switzerland, fiduciary companies are authorized to handle bookkeeping on behalf of self-employed persons, but not to employ them.
Consequently, self-employed persons are subject to the provisions governing their status, and do not enjoy social benefits such as unemployment insurance, accident insurance or compulsory occupational pension schemes.

It’s worth mentioning that the use of freelance administration in Switzerland can entail legal risks for self-employed workers, who may be denied certain social insurance benefits, such as unemployment or accident compensation, as well as legal difficulties in the area of occupational benefits.
It is therefore essential to find out about the various legal options available in Switzerland, and to check whether your accounting firm is a fiduciary, a service leasing company or a “portage salarial” firm.

How freelance administration works in Switzerland

In Switzerland, unlike “portage salarial”, which is not recognized as a legitimate form of employment, service leasing is authorized.
In this model, a service provider acts as the employer, taking care of functions such as salary payments, social insurance contributions and declarations to tax and migration authorities.
The lessor then leases the services of a self-employed worker to a lessee company, transferring the employer’s management powers to the lessee.

This model, unlike “portage salarial”, enables self-employed workers to enjoy the social benefits associated with their employment.
However, as with any employment contract, it is important to ensure that legal and contractual provisions are respected, to avoid any legal or financial risks.

The Federal Social Insurance Office (FSIO) has drawn up an information sheet to raise awareness of the risks of “fictitious salaried employment”.
It is therefore advisable to find out about the various legal options available in Switzerland, and to check whether the accounting firm is a fiduciary, a service leasing company or a “portage salarial” company (the latter model not being authorized in Switzerland).