Self-employed people in Switzerland are responsible for arranging and paying their own social security contributions. Unlike employees, their AHV, IV and EO contributions are not deducted and paid through an employer.
Understanding how these contributions work is therefore an important part of financial and retirement planning.
Who Is Considered Self-Employed?
The relevant compensation office determines whether a person is considered self-employed for AHV purposes.
Factors can include whether the person works in their own name and at their own financial risk.
Anyone starting self-employment should therefore contact the relevant compensation office at an early stage.
How Are AHV Contributions Calculated?
Self-employed people generally pay their own AHV, IV and EO contributions. The contributions are based on income from self-employment.
For 2026, the standard contribution rate for self-employed people is generally 10%. A reduced contribution scale applies to lower incomes.
Additional administration costs may also apply.
Why Are Regular Contributions Important?
AHV contributions and the corresponding income are recorded in your individual account.
This account is an important basis for calculating your future AHV pension.
It is therefore advisable to check your contribution history regularly and request an extract from your individual account if necessary.
What Should Self-Employed People Consider for Retirement Planning?
AHV is only one part of retirement planning.
Depending on their individual situation, self-employed people may also consider Pillar 3a, private savings and other pension solutions.
Since self-employed people do not automatically build up occupational pension benefits through an employer, early retirement planning can be particularly important.
What Happens If You Stop Being Self-Employed?
If you end your self-employed activity and start working as an employee, your contribution arrangements change.
AHV contributions are then generally handled through your employer.
When changing between self-employment and employment, it is worth checking that your registration with the compensation office is correctly updated.
Important to Know
- Self-employed people generally pay AHV, IV and EO contributions themselves.
- The compensation office determines whether an activity qualifies as self-employment.
- Contributions are generally based on income from self-employment.
- Contributions and income are recorded in the individual account.
- AHV is only one part of retirement planning.
- Early planning can help self-employed people identify potential pension gaps.
Summary
AHV is an important part of social security for self-employed people in Switzerland. Because they are responsible for their own contributions and additional retirement planning, they should regularly review their financial and pension situation.
Looking at AHV together with private retirement savings can help identify potential gaps and support better long-term planning.
FAQs
Yes. Self-employed people generally have to pay AHV, IV and EO contributions.
The relevant compensation office makes this decision based on the individual circumstances.
They are generally based on income from self-employment.
No. Unlike employees, they are not automatically covered through an employer.
AHV alone may not cover all financial needs in retirement. Additional private retirement savings can therefore be worth considering.
