How the calculator works
- Revenue target: target income + retirement provision + AHV/IV/EO + insurance + operating costs, plus the markup for reserve and profit.
- AHV/IV/EO: as a self-employed person, you pay contributions on your profit - before deducting the contributions themselves. The calculator determines the rate from the 2026 sliding scale and adds your compensation office's administrative costs.
- Working days: 52 weeks × 5 days, minus vacation, public holidays and sick days.
- Billable hours: working days × hours per day × billable share. Nobody pays you directly for quotes, bookkeeping, finding clients and training - 50 to 70% is realistic.
- Hourly rate: revenue target ÷ billable hours, rounded up to the next franc.
The result is an estimate. The calculator does not include income taxes - you pay them out of your target income, just as you would as an employee.
AHV/IV/EO for the self-employed in 2026
From an income of CHF 60'500, the contribution is 10.0% (AHV 8.1%, IV 1.4%, EO 0.5%). Below that, the sliding scale applies; under CHF 10'100, you pay the minimum contribution of CHF 530 a year. On top of that come the administrative costs of your compensation office, no more than 5% of the contributions.
| Annual income in CHF | Contribution rate |
|---|---|
| under 10'100 | minimum contribution CHF 530 |
| 10'100 to under 17'600 | 5.371% |
| 17'600 to under 23'000 | 5.494% |
| 23'000 to under 25'500 | 5.617% |
| 25'500 to under 28'000 | 5.741% |
| 28'000 to under 30'500 | 5.864% |
| 30'500 to under 33'000 | 5.987% |
| 33'000 to under 35'500 | 6.235% |
| 35'500 to under 38'000 | 6.481% |
| 38'000 to under 40'500 | 6.728% |
| 40'500 to under 43'000 | 6.976% |
| 43'000 to under 45'500 | 7.222% |
| 45'500 to under 48'000 | 7.469% |
| 48'000 to under 50'500 | 7.840% |
| 50'500 to under 53'000 | 8.209% |
| 53'000 to under 55'500 | 8.580% |
| 55'500 to under 58'000 | 8.951% |
| 58'000 to under 60'500 | 9.321% |
| from 60'500 | 10.0% |
For the calculation, the compensation office also deducts interest on the equity capital invested in the business. The calculator leaves out this deduction and is therefore on the cautious side. More in the guide Calculating AHV contributions for the self-employed.
Example with the default values
Target income CHF 90'000, retirement provision CHF 10'000, insurance CHF 4'000, costs CHF 12'000, 10% reserve: this gives a revenue target of around CHF 142'000. With 221 working days of 8 hours and 65% billable time, that leaves around 1'150 hours - which works out at around CHF 124 per hour excluding VAT. The "old salary divided by all hours" would give only CHF 51.
Automatic with Easly
In Easly, you store your hourly rate as a product with the unit "hour". In quotes and invoices, you select it and only enter the hours; Easly adds the VAT and creates the QR-bill. After a few months, the income statement shows you whether your rate is enough.
Frequently asked questions
What percentage of my time can I bill?
50 to 70% is realistic. The rest goes to quotes, invoices, receipts, finding clients and training. At the beginning, while you are building up your client base, it tends to be less.
Why does the calculator apply AHV to more than my target income?
Because contributions are levied on your entire profit before you pay them yourself - that is, on income, retirement provision, reserve and the contributions themselves. The compensation office adds the personal contributions you have paid back to the profit.
Is the hourly rate with or without VAT?
Without. If you are liable for VAT, 8.1% is added on the invoice (for most services). The calculator shows this amount as soon as your revenue target reaches CHF 100'000.
Are taxes included in the hourly rate?
Not separately. You pay income and wealth taxes out of your target income, just as an employee pays them out of their gross salary. So use a target income that matches the comparable gross salary.
Does the calculator store my figures?
No. Everything is calculated in your browser; nothing is sent or stored.
As of: November 2026, 2026 values. Sources: AHV/IV leaflet 2.02 (contributions of the self-employed, as of January 1, 2026: rates, sliding scale, minimum contribution, administrative costs), Art. 10 VATA (revenue threshold of CHF 100'000), Art. 25 VATA (standard rate of 8.1%). The results are estimates without guarantee; your compensation office sets the final contributions.