The abbreviation ANobAG stands for employee without a contributing employer. Since the social security law in Switzerland stipulates that both employer and employee pay pro rata contributions into the social security system, the following problem arises in the constellation "employee in Switzerland - employer abroad": The employer is not liable for social security contributions in Switzerland if he has no place of business here. This means that the only person liable to pay contributions is the employee living in Switzerland.
From a social security perspective, the employment relationship is only legal if both the employer and employee contributions are paid. To this end, the concept of ANobAG was introduced, whereby the employee registers as such and henceforth pays both contributions to the social security system.