Employment
Employment relationships of dentists: self-employed or employed?
Dentists are employed in different models in dental practices. For example, the traditional employment relationship, where a monthly salary and weekly working hours are agreed, rarely exists anymore. Dentists often do not receive a fixed monthly salary, but a share of the turnover. But what needs to be considered in such working models?
Difference between self-employment and employment:
The distinction between self-employment and an employment relationship depends on the individual case. However, there are some criteria that can be used to differentiate between the two. The most important criteria include:
- integration into the employer's organisation: acting on behalf of the employer, provision of work materials by the employer, stipulated working hours and holidays
- the obligation to follow instructions: assignment of tasks by the employer, dress code, guidelines for dealing with patients and legal and economic subordination
- legal and economic subordination: right of control, payment of wages regardless of the order situation, no personal influence on income, few opportunities for self-employment.
Why is the distinction important?
The distinction between self-employment and employment is fundamental, among other things, with regard to the payment of social security contributions (AHV, pension fund, ALV, UVG, etc.). In addition to the social security aspect, there are also protection standards in favour of employees, such as notice periods, protection against dismissal, holidays, salary payment and continued salary payment obligations, which must be taken into account. It is therefore important to ensure that the organisation is in line with the intended working model before entering into a , in order to avoid the risk of legal prosecution at a later date.
What applies in the case of revenue sharing?
Revenue sharing is a subtype of salary and is therefore subject to full social security contributions must be paid on it. In practice, the revenue share is usually agreed in such a way that only the revenue generated by the employee is taken into account for the calculation. The legal term for this is piecework pay. Regardless of the term, it is important that the employee is given enough work to do, as the operational risk remains with the employer. The employer cannot therefore avoid his obligation to pay wages by assigning less work, but remains obliged to pay an appropriate wage. It is also particularly important to stipulate in the contract how wages will be paid in the event of illness or how wages will be calculated..
What applies when working under one's own professional responsibility?
The licence to practise dentistry allows you to work under your own professional responsibility. This does not yet differentiate whether the activity qualifies as self-employed or employed under labour law. If dentists work in their own name, under their own professional responsibility and for their own account, it is obvious that they are self-employed. However, if the work is carried out in the name and on behalf of another dentist or a legal entity, this is again an indication of an employment relationship. Professional responsibility always remains with the person named in the licence to practise.
Published in: ZAHN-ZEITUNG SCHWEIZ Nr. 3/2024
