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An installation is one customer. But a customer may employ people through more than one legal employer — a foundation and an operating company, several school corporations under one umbrella. Swiss HR Easy models these as legal entities (Rechtsträger) inside a single tenant, rather than as separate installations. This is ADR-010.

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Why it matters

The legal entity is not a reporting label. It is the employer of record, and it routes every statutory declaration:
  • AHV/ALV contributions and the AHV-Lohnbescheinigung
  • Quellensteuer settlement and the QST-Bescheinigung
  • BVG and the other social-insurance contracts
  • The Lohnausweis and the Swissdec ELM Jahresmeldung
Move a person to a different entity and every one of those changes destination.

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Off by default

Unlike every other module flag, multi-legal-entity ships disabled. A single-employer installation keeps one invisible default entity and never sees the entity-management UI at all. Turn it on per installation with FEATURE_MULTI_LEGAL_ENTITY=true.
Enabling the flag does not migrate anything. Existing records stay on the default entity until you deliberately assign them.

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Permissions

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Read scope vs. write scope

This distinction matters if you are building on the platform.
  • Reads may use the ambient resolver, getCurrentLegalEntityId(). It answers “which entity is this user currently looking at?”.
  • Writes must never use it. Every write persists an explicit, tenant-validated legalEntityId, resolved through resolveWriteLegalEntity from the legal-entity module contract (or an equivalent tenant-scoped, active-entity lookup).
The reason is concrete: the ambient resolver is on a path to becoming cookie-driven. Stamping a write with its value would let a user-controlled cookie decide who legally employs a person.
getCurrentLegalEntityId() is read-scope only. Using it on a write path is a security defect, not a style preference.

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Rolling out entities on a live installation

There is a dedicated operations playbook for turning a single-employer installation into a multi-entity one — it covers the ordering of entity creation, employee assignment, and the payroll cut-over. See Runbooks.