Employment in Liechtenstein

Employment is a major part of Liechtenstein’s economy: 43,441 people were employed in 2024, and 57% of workers commuted from abroad, mainly from Switzerland and Austria. The status of the worker therefore affects the practical arrangement for entering employment, residence, taxation and insurance. The main bodies involved include the Amt für Volkswirtschaft (AVW), AMS FL, the Migrations- und Passamt, AHV-IV-FAK, the Amt für Gesundheit, the Steuerverwaltung, courts, LANV and ZPK. Before starting work, a person usually needs an employment offer or contract and, where applicable, confirmation that the profession can be practised. Regulated professions require recognition of the relevant qualification before work begins. The responsible authority depends on the profession. The European Professional Card, or EPC, is available only for pharmacists, mountain guides, real-estate agents, nursing professionals and physiotherapists among the listed professions. An EPC does not by itself grant the right to practise. An aptitude measure, proof of German language skills or additional professional documents may still be required. Some regulated sectors require documents in German and may impose profession-specific evidence requirements. Residence and work arrangements differ by nationality and daily place of residence. An EEA or Swiss national applying for a complete residence permit application generally receives a decision within about four weeks; a third-country application generally takes about three months. A B residence permit is intended for residence exceeding twelve months. A third-country B permit is generally limited to executives, specialists and other qualified people with an apprenticeship or extensive professional experience. A positive third-country permit decision costs CHF 1,060 and a negative decision costs CHF 80. An L permit can last for a maximum of twelve months, and the application should normally be submitted at least 14 days before work begins. EEA nationals who work in Liechtenstein but live elsewhere can use the EEA cross-border-worker arrangement. The person works for a Liechtenstein employer, returns home daily and reports the employment within ten days after starting. Staff in care work or hospitality who have split shifts may return home at least once a week instead. Third-country cross-border workers generally apply at least 14 days before starting and may begin work only after the permit has been granted. EEA nationals can also seek one of 28 employment permits allocated each year in two lotteries. The lottery costs CHF 100 for the preliminary draw and CHF 500 for the final draw; Swiss and UK nationals cannot participate. A permit slot that becomes available after departure, retirement or death can be assigned as a replacement, with an application due within six months. The employment contract is an individual agreement under the Liechtenstein employment provisions of the Allgemeines Bürgerliches Gesetzbuch (ABGB). The law generally does not require a particular form for the contract, but a written document gives the worker clear evidence of the employer, duties, start date, pay, working time and termination terms. Pay is based on the agreement, the customary local or sector rate, or a binding Normalarbeitsvertrag (NAV) or collective employment agreement (GAV). Liechtenstein has no general statutory minimum wage. Minimum wages exist in sectors covered by a generally binding GAV. The employer provides a written payslip, and wages are usually paid at the end of the month. Equal or equivalent work may not receive different pay because of sex. Part-time and fixed-term workers may not be disadvantaged without an objective reason. Overtime is compensated with equivalent time off or at least a 25% supplement unless a more favorable rule applies. The maximum weekly working time is 45 hours in industry, offices, technical work and large-scale retail, and 48 hours in other sectors. For young workers, the maximum is 40 hours. A person’s daily working period, including breaks and overtime, may not exceed 13 hours. Night and Sunday work is generally prohibited unless an exception or authorization applies. Weekly rest amounts to one and a half days. Annual leave is at least four weeks per year and five weeks until the end of the year in which the worker turns 20. After an employment relationship lasting more than three months, a worker in the first year generally receives three weeks of continued pay during illness. Insurance benefits cover at least four fifths of pay under the stated conditions. Four months of parental leave are available after more than one year of employment, with notice given at least three months in advance. The employer assesses workplace hazards. The employee follows lawful instructions, uses the required personal protective equipment and reports defects or dangers. For 2026, employee and employer social contributions are calculated separately. Employee contributions are 4.025% for AHV, the old-age and survivors’ insurance; 0.675% for IV, disability insurance; and 0.200% for FAK, family compensation. The employee total is 4.900%. Employer contributions are 4.225% AHV, 0.675% IV and 1.900% FAK, for a total of 7.385%; together, the contributions total 12.285%. Unemployment insurance is charged at 0.5% for each side up to a salary share of CHF 126,000. Health-care insurance becomes compulsory when employment starts. In 2026, the employer contribution is CHF 180.50 for adults and CHF 90.25 for young people, calculated pro rata for part-time work. Accident insurance is compulsory. A worker employed for fewer than eight hours per week is covered only for occupational accidents; other workers also receive non-occupational accident cover. Accident insurance provides 31 days of continued cover after employment ends. A fixed-term contract ends on its agreed date without notice. The normal probation period is one month, with a seven-day notice period ending at the end of a working week. After probation, the notice period is one month during the first year of service, two months from the second through the ninth year, and three months thereafter; these periods end at the end of a month. Employer notice is restricted during sickness or an accident for 30, 90 or 180 days depending on the years of service, and during pregnancy and the 16 weeks after childbirth. Immediate termination is reserved for a serious reason. Private-law employment claims are handled by the ordinary courts. A mass dismissal covers at least 20 employment relationships within 90 days. The employer consults the employee representatives or employees and the AVW, and the dismissals take effect no earlier than 30 days after notification. A change from residence employment to border-worker employment, or a change in nationality or permit status, can alter insurance and permit consequences. The specific status should therefore be checked with the responsible authority before the change takes effect.