ARTICLE · 20 OCTOBER 2025

Payroll: Vergütungselemente Während Einer Entsendung

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In diesem Alert gehen wir auf die Vergütungselemente während einer Entsendung ein. Die Zulagen während einer Entsendung sind ein zentraler Bestandteil der Vergütungspolitik für Entsendungen.

SwitzerlandEmployment and HR

Friederike V. Ruch

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In diesem Alert gehen wir auf die Vergütungselemente während einer Entsendung ein. Die Zulagen während einer Entsendung sind ein zentraler Bestandteil der Vergütungspolitik für Entsendungen. Sie dienen dazu, Mehraufwand, Risiken und Lebensstandardunterschiede zwischen Heimat- und Einsatzland auszugleichen.

Auf einige dieser Vergütungsformen gehen wir im nachfolgenden anhand eines Beispiels ein, und beurteilen diese aus Schweizer Sicht.

Beispiel

Der Mitarbeiter Ingo Kleiner (deutscher Staatsbürger), Unternehmensberater der Consult AG in München, ist für einen Zeitraum von zwei Jahren (vom 1. Januar 2024 bis zum 31. Dezember 2025) nach Zürich (Schweiz) entsendet. Der Grund des Einsatzes ist ein Projekteinsatz in der Schweizer Tochtergesellschaft der Consult AG. Die Kosten des Einsatzes werden in die Schweiz weiterbelastet.

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