Self-employment and social insurance
Self-employed AVS contributions in Switzerland: 2026 rates and calculations
In 2026, the maximum combined AVS/AI/APG contribution rate for a self-employed person is 10%, applying from CHF 60,500 of annual assessable income. Lower rates apply below that amount. Contributions are not calculated on turnover, and they do not cover all your insurance needs. Here is how to read the scale, budget for payments and adjust instalments before the final assessment.
By Sarah Prieur · Swiss certified accountant
At a glance
Key takeaways
- The maximum combined rate is 10% from CHF 60,500 of assessable income in 2026.
- Below CHF 10,100, the annual minimum is CHF 530, subject to special rules.
- Family allowance contributions and administration charges are additional.
- Provisional payments are reconciled once the tax assessment establishes the definitive income.
Who pays self-employed AVS contributions?
The contribution scale applies where the compensation office recognises you as self-employed for the activity concerned. You work in your own name, organise the business independently and bear its financial risk. Calling yourself a freelancer in a contract does not determine your status.
The office examines the actual relationship with clients. You can be an employee in one role and self-employed in another. Conversely, invoicing a single client every month is not sufficient proof of independence.
If you work for your own Swiss LLC or corporation, the remuneration for that work normally falls under the employee system. Do not use this self-employed scale to calculate payroll deductions. Our article on becoming self-employed in Switzerland explains the registration process.
The French abbreviations AVS/AI/APG correspond to old-age and survivors’ insurance, disability insurance and income compensation. Official English material uses OASI/DI/IC; German documents use AHV/IV/EO.
The complete 2026 contribution scale
The maximum rate combines 8.1% for OASI, 1.4% for disability insurance and 0.5% for income compensation. A self-employed person pays the full amount: there is no employer paying a separate share.
Each lower boundary below is included; the upper boundary is excluded.
| Annual assessable income (CHF) | OASI/DI/IC rate |
|---|---|
| 10,100 to below 17,600 | 5.371% |
| 17,600 to below 23,000 | 5.494% |
| 23,000 to below 25,500 | 5.617% |
| 25,500 to below 28,000 | 5.741% |
| 28,000 to below 30,500 | 5.864% |
| 30,500 to below 33,000 | 5.987% |
| 33,000 to below 35,500 | 6.235% |
| 35,500 to below 38,000 | 6.481% |
| 38,000 to below 40,500 | 6.728% |
| 40,500 to below 43,000 | 6.976% |
| 43,000 to below 45,500 | 7.222% |
| 45,500 to below 48,000 | 7.469% |
| 48,000 to below 50,500 | 7.840% |
| 50,500 to below 53,000 | 8.209% |
| 53,000 to below 55,500 | 8.580% |
| 55,500 to below 58,000 | 8.951% |
| 58,000 to below 60,500 | 9.321% |
| 60,500 or more | 10% |
The rate applies to the whole assessable income. These are not marginal tax bands. Below CHF 10,100, the minimum annual contribution is CHF 530, subject to the rules for small secondary activities and contributions already paid on a salary.
Which income is used, and how does the calculation work?
The starting point is professional income, not total sales. A sole proprietor who invoices CHF 120,000 and incurs business expenses does not automatically have CHF 120,000 of AVS income.
The compensation office uses the tax assessment and makes the adjustments required for social insurance. Personal OASI/DI/IC contributions deducted for tax purposes are added back. An interest allowance on equity invested in the business can be deducted using the official rate for the relevant year. Do not simply multiply a tax-return profit by 10% without checking the basis.
Two simplified budgeting examples
Assume the assessable income has already been established after all necessary adjustments. At CHF 80,000, the calculation is CHF 80,000 × 10% = CHF 8,000. This excludes family allowance contributions and administration charges.
At an already determined base of CHF 40,000, the applicable rate is 6.728%: CHF 40,000 × 6.728% = CHF 2,691.20, before additional contributions and billing rounding. These examples explain the scale; they are not compensation-office decisions.
Keep your self-employed bookkeeping up to date so that the estimate is based on profit rather than the cash temporarily available in your account.
Payments on account and the final adjustment
When you start, send the compensation office an estimate of your annual income. It sets provisional contributions, generally payable quarterly. Payment must reach the office by the tenth day after the end of the quarter: for example, 10 April for the first quarter.
After receiving the tax assessment, the office calculates the definitive contributions. It invoices a shortfall or refunds an overpayment. A low first invoice does not confirm that your final annual cost will be low.
- Update income and expenses every month.
- Compare expected profit with the estimate sent to the office.
- Report a significant change and request revised instalments.
- Keep a social insurance reserve separate from freely available cash.
- Reconcile the final decision against payments already made.
Default interest can be charged at 5% a year, including for late payments and substantial underpayments. Where instalments are below 75% of the definitive contributions, the specific retrospective interest rules apply. The official leaflet explains the start dates; waiting for the final tax assessment before reporting a large profit increase can be expensive.
Who should you contact in Geneva?
If you are affiliated with the Geneva cantonal compensation office, OCAS provides a procedure to change your estimated income. Keep the revised calculation and a copy of your request. If you belong to another compensation office, contact that office: not every self-employed person working in Geneva is affiliated with OCAS.
Small secondary activities and combined employment
If self-employment is a secondary activity and its annual income does not exceed CHF 2,500, contributions are collected only at your request. This is not a general exemption for every self-employed person, and it is not an income-tax allowance.
If self-employed income is below CHF 10,100 and the minimum contribution has already been covered through salary contributions in the same year, you can ask to pay the lowest rate, 5.371%, instead of the self-employed minimum. The office needs the relevant evidence.
Keep your salary certificate and the accounts for the secondary activity. Do not infer an exemption solely from cash receipts. Have the treatment confirmed by the compensation office and consider the employment-contract and tax implications of combining the two activities.
What must you budget in addition to the 10%?
Family allowance contributions and administration charges are additional. They depend on the office and canton. Administration charges can reach 5% of the OASI/DI/IC contributions, not 5% of business income. Other cantonal contributions may also apply.
Self-employed income is not covered by unemployment insurance, and you cannot voluntarily insure that income under the unemployment scheme. Recognised self-employment does not itself trigger compulsory accident insurance, including in construction. Voluntary cover under the Accident Insurance Act may be available.
Without accident insurance under that Act, check accident cover in your health insurance. Medical-expense cover does not replace lost earnings. Occupational pension insurance is not compulsory for the self-employed activity either, so retirement savings, disability and death cover need separate planning.
Build your budget around four headings: mandatory contributions, tax, chosen insurance and retirement savings. Check what each policy would actually pay if you could not work, including whether your business’s fixed costs would remain uncovered.
When setting a retirement-savings budget, check the pillar 3a contribution limit that applies to your pension situation.
Frequently asked questions
Are AVS contributions based on turnover or profit?
They are based on assessable self-employed income, not turnover. The compensation office uses tax information and makes social insurance adjustments, including adding back personal contributions deducted for tax.
Must I pay 10% when I have only just started?
Not necessarily. The contribution rate depends on assessable income. The 2026 scale applies lower rates below CHF 60,500, with a minimum contribution below CHF 10,100 unless a special rule applies.
Does having a salary exempt my self-employed income?
No. The two activities are assessed separately. Specific rules can apply to a small secondary activity or where salary contributions already cover the annual minimum, but this is not a blanket exemption.
Why is my invoice higher than the percentage in the table?
The table covers OASI, disability insurance and income compensation. Family allowance contributions, administration charges and any applicable cantonal contributions are additional. Check each line and the income base used by your office.
Sources and further reading
About the author
Sarah Prieur
Sarah is a Swiss certified accountant, partner and head of operations at Karpeo. She supports SMEs and self-employed clients with accounting, tax, VAT and payroll, and oversees the quality of client files and year-end accounts. Before Karpeo, she spent eight years in audit at PwC Switzerland, progressing to manager.
Plan your contributions alongside your profit
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