Companies and the self-employed who are based in Liechtenstein, as well as the employers of domestic staff and domestic carers, are obliged to register new or departing employees to a central national administration office. The employment reports are forwarded for processing to the Liechtenstein Old Age and Survivors’ Insurance Scheme (Alters- und Hinterlassenenversicherung “AHV”), Disability Insurance Scheme (Invalidenversicherung – “IV”) and the Family Compensation Fund (Familienausgleichskasse – “FAK”), to the Migration and Passport Office (Ausländer- und Passamt) and to the Office of Statistics (German only). Companies and self-employed individuals are obliged to use the electronic registration forms to register their employees. The entire workforce may also be collectively reported from wage accounting software. Information is not automatically forwarded to other agencies, such as for example the Migration and Passport Office. Further important registrations need to be performed separately (see below).
Two forms are available to report employees.
Arrivals or departures of employees are reported using this form (German only).
The entire workforce may also be covered, saved on the computer, with the data for all employees being forwarded every month.
Companies with wage accounting software that generates a CSV datafile to register their employees in Liechtenstein report their entire workforce using this form (German only)
The employer PEID (German only) is required for both forms. Companies entered in the Commercial Register may derive the employer PEID from the Commercial Register number. This is available under www.oera.li. In the case of the Commercial Register number, the FL, the following 3 zeros as well as the final numeral is deleted. Companies that are not entered in the Commercial Register will find the PEID on the commercial licence or tax return, or will receive the employer PEID from the Office of Statistics.
Further required reports
Notwithstanding the employee registration, corresponding permits under the law governing foreigners must be obtained from the Migration and Passport Office (German only). Any possible registrations or de-registrations from the Family Compensation Fund and the declaration for sectors with universally binding collective wage agreements must also be reported to the ZPK SAVE (German only).