Contributions of self-employed persons
Self-employed persons pay OASI, DI and EO contributions. As self-employed persons are not insured against unemployment, the corresponding ALV contributions are not due in this instance.
How much are the contributions?
The online calculator will give you that information
More details:
Leaflet 2.02 - Self-employed contributions to Old Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Beginning of the contribution obligation
Example:
Persons born in 2000 have been subject to contributions since 1 January 2018 (if business activities have already been started).
End of the contribution obligation
However, in this case, an annual allowance (of Fr. 16,800) can be deducted from the relevant income.
Determination of the relevant income
Avoid paying interest on arrears
The obligation to pay contributions begins with the commencement of business activities, at the earliest from 1 January after the 17th birthday.
Persons born in 2000 have been subject to contributions since 1 January 2018 (if business activities have already been started).
The obligation to pay contributions ends at the age of 64 (women) or 65 (men). If the employment continues after reaching retirement age, the obligation to contribute remains until the end of employment.
Decisive for the determination of the income subject to social security contributions is the legally binding assessment drawn up by the tax authorities.
If the tax authorities are unable to report, the compensation office itself assesses the relevant income and the equity invested in the business.
Based on the information provided by the self-employed person or the previous year's figures, the compensation office determines the provisional instalments at the beginning of the contribution year. The definite contributions are established as soon as notification is received from the cantonal tax office. The difference between the provisional instalments and the definite contributions is repaid or invoiced by the compensation office.
In case of significant changes in income or assets, it is advisable to inform the compensation office so that the instalments can be adjusted accordingly.
If the difference between the instalments and definite contributions is greater than 25%, the statutory interest on arrears of 5% p.a. will be charged.
Differences with salary persons
In case of significant changes in income or assets, it is advisable to inform the compensation office so that the instalments can be adjusted accordingly.
If the difference between the instalments and definite contributions is greater than 25%, the statutory interest on arrears of 5% p.a. will be charged.
Depending on the contribution status (self-employed/dependent), there are considerable differences in terms of insurance coverage. For example, self-employed persons are not insured against unemployment. In addition, both accident insurance (UVG) and occupational pensions (BVG) are voluntary for them.
