Key points at a glance
- The contribution rate for AHV, IV and EO is 10% of your earned income; for incomes below CHF 60'500, a sliding scale applies (2026 figures).
- With an income below CHF 10'100, you pay the minimum contribution of CHF 530; on top of that come administrative costs of up to 5% of the contributions.
- During the year, you pay provisional contributions (Akontobeiträge); the final settlement follows your tax assessment.
- Report higher income early: if your provisional contributions are less than 75% of the final contributions, you pay 5% default interest on the difference.
Who pays what?
Employees share AHV/IV/EO contributions with their employer. As a self-employed person, you pay the full contributions yourself. Whether you count as self-employed is decided by the compensation office (Ausgleichskasse) - you'll find registration details and the application form at the compensation office of your canton and on the AHV portal selbststaendig-erwerbend.ch. All figures in this article are based on leaflet 2.02 "Contributions of the self-employed to the AHV, IV and EO" (Merkblatt 2.02), as of January 1, 2026.
As a self-employed person, you don't pay into unemployment insurance (ALV) - but that also means you are not insured against unemployment (Art. 2 of the Unemployment Insurance Act (AVIG), in German).
Contribution rate and sliding scale for 2026
The full rate is 10.0%: 8.1% AHV, 1.4% IV and 0.5% EO. For lower incomes, the sliding scale applies:
| Annual earned income | AHV/IV/EO rate |
|---|---|
| below CHF 10'100 | minimum contribution CHF 530 |
| CHF 10'100 to under 17'600 | 5.371% |
| CHF 28'000 to under 30'500 | 5.864% |
| CHF 40'500 to under 43'000 | 6.976% |
| CHF 50'500 to under 53'000 | 8.209% |
| CHF 58'000 to under 60'500 | 9.321% |
| CHF 60'500 and above | 10.000% |
The complete scale with all brackets is in leaflet 2.02. In addition, the compensation office charges administrative cost contributions of up to 5% of the contributions. If you also work as an employee and have already paid the minimum contribution through your salary, you can request that only the lowest rate of 5.371% be applied to income below CHF 10'100. If the profit from a side business is no more than CHF 2'500, contributions are only collected on request (Art. 19 of the AHV Ordinance (AHVV), in German; see Self-employed on the side).
Which income counts?
The basis is your income in the contribution year, as reported by the tax office to the compensation office. The compensation office makes two adjustments:
- Personal contributions are added back: in your tax return, you deduct your AHV/IV/EO contributions as an expense. To calculate your contributions, the compensation office adds them back.
- Interest on equity is deducted: the compensation office deducts interest on the equity capital invested in the business, based on its value on December 31 of the contribution year. The federal government sets the interest rate each year - for 2024 it was 1.5% (leaflet 2.02, section 7).
Example 1: graphic designer with a good year (simplified, 2026 figures)
Lea reports a profit of CHF 60'000 in her tax return, after deducting CHF 6'000 in AHV contributions as an expense. The compensation office grosses up the income by the deducted contributions (at 10%: divided by 0.9): about CHF 66'700. Lea has no significant equity in the business, so there is no interest deduction. Since her income is above CHF 60'500, the full rate applies: 10% of CHF 66'700 = about CHF 6'670, plus her compensation office's administrative costs (for example 2% of the contributions = CHF 132).
Example 2: first year in business (simplified, 2026 figures)
Marco starts out with a sole proprietorship (Einzelfirma) and has an income subject to contributions of CHF 29'000. This falls in the CHF 28'000 to under 30'500 bracket: 5.864% of CHF 29'000 = CHF 1'700.56, plus administration costs. With an income of CHF 9'000, he would have paid the minimum contribution of CHF 530.
These examples are simplified. The final calculation is always made by your compensation office based on the tax authority's report.
Provisional contributions and the final assessment
Since your income is only final once your tax assessment is issued - often one to two years later - you pay provisional contributions during the year, based on your expected income. You pay them quarterly, no later than the 10th day after the end of the quarter. If your income changes significantly, you must inform the compensation office (leaflet 2.02, sections 8 and 10).
Once the tax assessment is available, the compensation office issues a decision on your final contributions: you get back anything you overpaid, and any shortfall is invoiced to you - payable within 30 days (sections 9 and 10).
Avoiding default interest
Default interest is 5% per year and is charged without a reminder and regardless of fault (Art. 41bis AHVV, leaflet 2.02, section 11):
- on provisional contributions not paid within 30 days after the end of the quarter - from the first day after the end of the quarter;
- on the difference invoiced with the final decision if you don't pay it within 30 days;
- if your provisional contributions are less than 75% of the final contributions: from January 1 after the end of the calendar year following the contribution year.
The simplest protection: estimate your income realistically and notify the compensation office as soon as you see that your profit will be significantly higher.
Family allowances: also a contribution for the self-employed
Since 2013, the self-employed have been covered by the Family Allowances Act (FamZG): you are entitled to child and education allowances and pay contributions for them to the family compensation fund (FAK; Art. 11 FamZG, in German). They are levied on your income subject to AHV, up to a maximum of CHF 148'200 per year; the rate is set by the canton and the family compensation fund (Art. 16 FamZG, leaflet 6.08). They are usually billed together with your AHV contributions.
How it works in Easly
To set realistic provisional contributions, you mainly need one thing: your current profit. In Easly, you can see it at any time:
- Income statement at the click of a button: income from paid invoices, expenses from your receipts, plus mileage, home office and payroll costs - for any period, with drill-down to each receipt. So you can already see in the summer whether your profit is well above your estimate.
- As PDF and Excel: give the income statement to your accountant (Treuhand) or send it to the compensation office when you want to adjust your provisional contributions.
- All documents for year-end: receipt archive, invoice overview and the complete export as a ZIP file.
Easly does not calculate the contributions itself - the compensation office does that.
Frequently asked questions
How much AHV do I pay as a self-employed person?
In 2026, it is 10% of earned income for AHV, IV and EO. Below CHF 60'500, a sliding scale starting at 5.371% applies; below CHF 10'100, the minimum contribution of CHF 530. On top of that come administrative costs of up to 5% of the contributions.
Why do I get a bill for back payments years later?
The final contributions are only set after your tax assessment. If your provisional contributions were too low, the compensation office invoices you for the difference - and if they were less than 75% of the final contributions, with 5% default interest on top.
Can I have my provisional contributions adjusted?
Yes. Let the compensation office know if your income changes significantly - up or down. An up-to-date income statement helps it set your provisional contributions correctly.
Do I pay unemployment insurance (ALV) as a self-employed person?
No. Self-employed people don't pay unemployment insurance contributions and are therefore not insured against unemployment.
Information as of: see above, 2026 figures. Sources: AHV/IV leaflet 2.02 (as of January 1, 2026), leaflet 6.08 (in German), AHV Ordinance (Art. 19 and 41bis AHVV), Family Allowances Act (Art. 11 and 16 FamZG) and Unemployment Insurance Act (Art. 2 AVIG; all three in German). The examples are simplified. This article is not a substitute for advice from your compensation office or accountant.