{"id":5545,"date":"2021-05-11T19:06:33","date_gmt":"2021-05-11T19:06:33","guid":{"rendered":"https:\/\/www.zulaufgmbh.ch\/spezielle-arbeitsverhaltnisse\/"},"modified":"2021-09-09T12:02:11","modified_gmt":"2021-09-09T10:02:11","slug":"specific-employment-relationships","status":"publish","type":"page","link":"https:\/\/www.zulaufgmbh.ch\/en\/specific-employment-relationships\/","title":{"rendered":"Specific employment relationships"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5545\" class=\"elementor elementor-5545 elementor-1758\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bc26b5 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3bc26b5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4036848\" data-id=\"4036848\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-356034c elementor-widget elementor-widget-kp_header\" data-id=\"356034c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"kp_header.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"kp-header-widget\">\n            <div class=\"image-section\">\n                <div class=\"overlay\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 681 681\">\n                        <defs>\n                            <style>.cls-1 {\n                                    fill: #fff;\n                                }<\/style>\n                        <\/defs>\n                        <g id=\"Ebene_2\" data-name=\"Ebene 2\">\n                            <g id=\"Ebene_1-2\" data-name=\"Ebene 1\">\n                                <path class=\"cls-1\"\n                                      d=\"M0,0V681H681V0ZM618,367,367,618A37.52,37.52,0,0,1,314,618L63,367A37.52,37.52,0,0,1,63,314L314,63A37.52,37.52,0,0,1,367,63L618,314A37.52,37.52,0,0,1,618,367Z\"\/>\n                            <\/g>\n                        <\/g>\n                    <\/svg>\n                <\/div>\n                <div class=\"image\" style=\"background-image: url('https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2021\/06\/iStock-1252882988-2.jpg')\"><\/div>\n            <\/div>\n            <div class=\"title-section\">\n                <h1>\n                                            <span class=\"orange\"><\/span><br\/>\n                                        <span class=\"blau\">Specific employment relationships<\/span>\n                <\/h1>\n                                    <div class=\"text-section\">\n\n                        <p>The possibilities for employers and employees to work flexibly are opening up more and more.<\/p><p>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.<\/p><p>It is worthwhile to analyse the individual legal areas thoroughly. I have dealt with this in detail in my master\u2019s thesis and can gladly share the knowledge with you, combined with practical implementation.<\/p>\n                    <\/div>\n                \n                            <\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-91299d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"91299d2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-cc6d9f9\" data-id=\"cc6d9f9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d93379 elementor-widget elementor-widget-heading\" data-id=\"2d93379\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Overview<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac33459 elementor-widget elementor-widget-text-editor\" data-id=\"ac33459\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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. B\u00f6hringer in the publication &#8220;the new world of work&#8221;:<\/p><p><strong><em>Concerning the persons involved:<\/em><\/strong><\/p><p>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.<\/p><p><strong><em>Concerning the place of work performance:<\/em><\/strong><\/p><p>Homework, telework, sales traveler contract, field service, &#8220;jumpersr&#8221;, 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.<\/p><p><strong><em>Concerning the time of work performance:<\/em><\/strong><\/p><p>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<\/p><p><strong><em>Concerning remuneration for work performance:<\/em><\/strong><\/p><p>Incentive wages, non-cash wages<\/p><p><strong><em>With regard to being bound by instructions and organisational integration:<\/em><\/strong><\/p><p>Executive employees, freelancers, independent employees, pseudo self-employment, new self-employment<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div 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  <\/div>\n                    <div class=\"text-section\">\n                        <div class=\"firma\">PUNTAS REPORTAGEN<\/div>\n                        <div class=\"name\">Ingo  Heymanns, VR President, Managing Director<\/div>\n                        <div class=\"text\">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.<\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3907e31 elementor-widget elementor-widget-heading\" data-id=\"3907e31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Blog<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b99ec67 elementor-widget elementor-widget-kp_blog\" data-id=\"b99ec67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"kp_blog.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"kp-blog-widget\">\n                                                                                            <div class=\"single-blog international-social-security-2 tax-at-source taxes \">\n          <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/the-new-certificate-for-remote-working-for-employees-from-france-has-been-published\/\">\n            <img decoding=\"async\" src=\"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2026\/03\/pexels-skylar-kang-6207367-scaled.jpg\" alt=\"\">\n          <\/a>\n          <div class=\"text\">\n            <div class=\"meta\">\n                                            <span>international<\/span>\n                              <span>Tax at source<\/span>\n                              <span>Taxes<\/span>\n                                          <span>20.03.2026<\/span>\n            <\/div>\n            <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/the-new-certificate-for-remote-working-for-employees-from-france-has-been-published\/\" style=\"text-decoration: none;\">\n              <h3>The new certificate for remote working for employees from France has been published<\/h3>\n            <\/a>\n            <div class=\"excerpt\">\n              The Federal Tax Administration published the form together with the explanatory notes on 19 March 2026. These are available via the following link: (available in German and French) https:\/\/www.estv.admin.ch\/de\/quellensteuer What does this mean for organizations? This form is not applicable in all cases. If the company submits the certificate for the year 2026 for the [&hellip;]            <\/div>\n            <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/the-new-certificate-for-remote-working-for-employees-from-france-has-been-published\/\">read more<\/a>\n          <\/div>\n        <\/div>\n                                                        <div class=\"single-blog tax-at-source \">\n          <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/home-office-regulations-for-genuine-cross-border-commuters-from-italy-for-tax-purposes\/\">\n            <img decoding=\"async\" src=\"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2026\/02\/pexels-faizur-rehman-127740726-28754730-scaled.jpg\" alt=\"\">\n          <\/a>\n          <div class=\"text\">\n            <div class=\"meta\">\n                                            <span>Tax at source<\/span>\n                                          <span>14.02.2026<\/span>\n            <\/div>\n            <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/home-office-regulations-for-genuine-cross-border-commuters-from-italy-for-tax-purposes\/\" style=\"text-decoration: none;\">\n              <h3>Home office regulations for genuine cross-border commuters from Italy for tax purposes<\/h3>\n            <\/a>\n            <div class=\"excerpt\">\n              According to the FDF&#8217;s (Federal Department of Finance) announcement, the amendment protocol (PROTOCOL amending the Agreement between the Swiss Confederation and the Italian Republic on the taxation of cross-border commuters, with additional protocol, done at Rome on 23 December 2020) entered into force on 9 February 2026. The amendment protocol applies retroactively from 1 January [&hellip;]            <\/div>\n            <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/home-office-regulations-for-genuine-cross-border-commuters-from-italy-for-tax-purposes\/\">read more<\/a>\n          <\/div>\n        <\/div>\n          <\/div>\n    \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5545","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Specific employment relationships - Zulauf Consulting &amp; Trading GmbH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.zulaufgmbh.ch\/en\/specific-employment-relationships\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Specific employment relationships - Zulauf Consulting &amp; Trading GmbH\" \/>\n<meta property=\"og:description\" content=\"Specific employment relationships The possibilities for employers and employees to work flexibly are opening up more and more. 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