AHV contributions for the self-employed: rates, provisional payments and deadlines in 2026

Employees barely notice AHV: the employer deducts the contribution from their salary and adds its own share. If you're self-employed, by contrast, you bear the full contributions to AHV (old-age and survivors' insurance), IV (disability insurance) and EO (income compensation) yourself and need to plan for them. This article summarises the rules set out in leaflet 2.02 of the AHV/IV Information Centre (as at 1 January 2026).

Who counts as self-employed?

What matters is not the contract but the economic reality. You are self-employed if you work in your own name and for your own account, are independent and bear the economic risk. Signs of this include:

• trading under your own business name and invoicing in your own name,
• your own investments, rent for business premises, the risk of unpaid invoices,
• freedom to organise your own work,
• several clients.

Your compensation fund decides on your status, and it does so separately for each activity. The same person can therefore be self-employed in one activity and employed in another. More information and the application form are available on the selbststaendig-erwerbend.ch platform. You can also register with AHV via EasyGov, the federal government's online desk for businesses.

One point worth knowing: self-employed people are not insured against unemployment, are not compulsorily insured against accidents and are not covered by mandatory occupational pensions (BVG). They have to arrange this cover themselves.

Contribution rates for 2026

The full rate applies from an annual income of CHF 60,500:

On top of this come the compensation fund's administrative cost contributions of up to 5% of the contributions.

The sliding scale

A lower rate applies to incomes between CHF 10,100 and CHF 60,500. It rises in steps from 5.371% to 9.321%. An extract:

If your income is below CHF 10,100, the minimum contribution of CHF 530 is due. If you're self-employed on the side and earn no more than CHF 2,500 a year, you only pay contributions if you choose to.

Two worked examples

Example 1: A web designer has a relevant income of CHF 90,000. The contribution is 10%, i.e. CHF 9,000. Administrative costs of up to 5% of that are added, at most CHF 450. In total, he should budget for up to CHF 9,450 a year, or around CHF 2,360 a quarter.

Example 2: A part-time translator earns CHF 40,000. Her income falls in the CHF 38,000 to under 40,500 band, so the rate is 6.728%. Her contribution comes to CHF 2,691.20 plus administrative costs.

These examples are simplified. The compensation fund deducts interest on the equity invested in the business from your earned income, and adds back the personal AHV contributions that were deducted in your tax assessment. The exact amount is set by the compensation fund.

Provisional and final contributions

The system works in two steps:

1. Provisional: The compensation fund sets provisional contributions based on your expected income for the current year. You pay these quarterly.
2. Final: Once your tax assessment is available, the tax authority reports your income to the compensation fund. The fund then calculates your final contributions and invoices or refunds the difference.

There are often two years or more between the contribution year and the final settlement. If you pay provisional contributions that are too low in a good year, a large back payment will follow later, often at an awkward moment.

Starting out as self-employed

In your first year, the compensation fund doesn't yet know your income, so it sets your provisional contributions based on your own estimate. An overly cautious estimate does lower your contributions in the start-up phase, but it only pushes the burden back: the final settlement follows your first tax assessment, by which time the provisional contributions for your second and third years may already be due.

An example: if you estimate CHF 30,000 in your first year and actually earn CHF 75,000, you pay provisional contributions on the sliding scale but end up owing 10% on the higher income. The difference of several thousand francs arrives later in one go, on top of your ongoing contributions. So adjust your estimate as soon as it becomes clear that business is going better than expected.

Deadlines and default interest

• Provisional contributions are due no later than ten days after the end of each quarter: 10 April, 10 July, 10 October and 10 January.
• Invoices for differences from the final settlement must be paid within 30 days. The period starts on the invoice date, not when you receive it, and cannot be extended.
• Late payments incur default interest of 5% a year, regardless of fault or of any reminder.
• If your provisional contributions don't reach 75% of the final contributions, default interest runs on the difference from 1 January after the end of the following year.

Example from the leaflet: A provisional contribution of CHF 8,400 for the fourth quarter, due on 10 January, only arrives on 31 January. The default interest is CHF 8,400 × 30/360 × 5% = CHF 35.

If you notice when closing your books that your provisional contributions are too low, tell the compensation fund straight away. The leaflet explicitly warns that you otherwise risk default interest. Conversely, the compensation fund pays interest if you have paid too much.

Contributions after reference age

If you keep working beyond the reference age, you remain liable for contributions but benefit from an allowance of CHF 16,800 a year. Contributions are only due on income above this amount. You can waive the allowance if you want to fill contribution gaps or improve your pension. The reference age is 65; transitional rules apply to women born between 1961 and 1963.

Practical tips for your accounts

• Build a reserve: Each month, set aside a fixed share for AHV and taxes in a separate account.
• Report changes in income: If your income rises or falls significantly, tell the compensation fund so it can adjust your provisional contributions.
• Plan for back payments: The final invoice often arrives years later. If you earn significantly more than budgeted this year, set up a provision for the expected difference in your accounts, or at least keep the cash available.
• Keep the paperwork: Decisions and invoices from the compensation fund belong in your archive, together with your accounting records.

If your books are up to date every month, you'll see early on whether the current year is going much better or worse than expected. With Buchsnap you can check your result at any time, which makes updating the compensation fund a matter of minutes.

Checklist for the self-employed

1. Registered with the compensation fund and status confirmed.
2. Expected income stated realistically.
3. Provisional contributions paid by the 10th after each quarter end.
4. Monthly reserve set aside for AHV and taxes.
5. Changes in income reported immediately.
6. Accident cover and retirement savings arranged privately.

Last updated: October 2026. This article does not replace individual advice.