Specific employment relationships

The possibilities for employers and employees to work flexibly are opening up more and more.

However, this increasingly raises the complexity for a correct assessment and implementation of social security and insurances as well as for taxes and labour law.

It is worthwhile to analyse the individual legal areas thoroughly. I have dealt with this in detail in my master’s thesis and can gladly share the knowledge with you, combined with practical implementation.


Regardless of the designation, a classification according to some criteria can make sense. Atypical or special employment relationships are divided into the following criteria according to P. Böhringer in the publication “the new world of work”:

Concerning the persons involved:

Job sharing, group work, use of auxiliary persons, temporary work, directed work, lease work, apprenticeship contracts and other training arrangements, multiple employment and parallel employment relationships, work for the state or its institutions and corporations, employment of socially weaker persons for reintegration into society respectively into the labour market, employment of non-national employees (especially seasonal workers, cross-border commuters, short-term residents and asylum seekers), collaboration with family members and spouses, employment of children and adolescents, employment of persons already retired, undeclared work.

Concerning the place of work performance:

Homework, telework, sales traveler contract, field service, “jumpersr”, contract for seamen of all nations serving on Swiss seagoing vessels under the Swiss flag for a shipowner, cross-border work or international employment relationships.

Concerning the time of work performance:

Flextime models, weekly, monthly or annual working time models, part-time work, temporary work, staff leasing, Kapovaz (capacity-oriented variable working time) / work on demand, fixed-term employment relationships, seasonal work of foreign employees, interim and occasional work, Sunday work, night work, shift work, marginal employment

Concerning remuneration for work performance:

Incentive wages, non-cash wages

With regard to being bound by instructions and organisational integration:

Executive employees, freelancers, independent employees, pseudo self-employment, new self-employment

Ingo Heymanns, VR President, Managing Director
In my many years of working with Brigitte Zulauf [at PwC], I have come to know her as someone who approaches issues in a solution-oriented and practical manner; and who can draw on her broad wealth of knowledge and experience from a wide variety of tax and legal fields to find holistic answers.


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