AHV calculator for the self-employed 2026

How the AHV calculator for the self-employed works

AHV is the Swiss old-age and survivors' insurance. It is collected together with disability insurance (IV) and income compensation (EO). The calculator follows the same four steps as the compensation office (Ausgleichskasse):

1. Work out earned income: profit from your books plus any of your own AHV contributions already booked as an expense.
2. Deduct interest on equity: AHV only taxes income from work, not the return on your capital. Interest on the equity invested in the business at 31 December is deducted. The Federal Social Insurance Office (BSV) sets the rate each year (2022: 1.5%, 2023: 2.0%, 2024: 1.5%).
3. Round down and pick the rate: the result is rounded down to the nearest CHF 100. From CHF 60,500 the full 10% rate applies; below, the sliding scale.
4. Add admin costs: the compensation office charges up to 5% of contributions on top. Your office tells you its exact rate.

The result is an estimate. The binding amount is set by your compensation office, based on the figures the tax office reports.

AHV contribution rates 2026 for the self-employed

From earned income of CHF 60,500 a year, the full rate applies:

For comparison: employees pay a combined 10.6%, but the employer covers half. As a self-employed person, you carry the whole contribution yourself. The net salary calculator shows how it works for employees.

The 2026 sliding scale

If your income is between CHF 10,100 and CHF 60,500, a lower rate applies. The rate covers your whole income, not just the part inside the bracket.

Below CHF 10,100 you pay the minimum contribution of CHF 530.

Three worked examples in CHF

1. Web designer with a sole proprietorship (Einzelfirma). Profit CHF 65,000, own AHV contributions booked CHF 7,000, equity CHF 50,000. For the example, we assume an interest rate of 1.5%.

• Earned income: 65,000 + 7,000 = CHF 72,000
• Interest on equity: 50,000 × 1.5% = CHF 750
• Relevant income: 71,250, rounded down to CHF 71,200
• Contribution: 71,200 × 10% = CHF 7,120
• Admin costs at the 5% maximum: CHF 356, total at most CHF 7,476

2. Part-time translator. Relevant income CHF 40,000. Bracket 38,000 to under 40,500, rate 6.728%.

• Contribution: 40,000 × 6.728% = CHF 2,691.20 plus admin costs

3. Starting small. A photographer earns CHF 8,000 in the first year, less than CHF 10,100.

• Contribution: minimum of CHF 530 plus admin costs

Advance payments, deadlines and late interest

AHV is settled in two steps:

1. Advance payments (Akonto): the compensation office sets provisional contributions based on your estimated income. You pay quarterly, no later than 10 days after the quarter ends (10 April, 10 July, 10 October, 10 January).
2. Final assessment: after your tax assessment, the tax office reports your income. The compensation office settles up and bills the difference or refunds you.

Beware of low estimates. Example: you estimate CHF 30,000 (rate 5.864%, advance payments of CHF 1,759.20) but earn CHF 75,000. The final contribution is 10%, or CHF 7,500. The top-up is CHF 5,740.80, often two years later.

Because your advance payments reached less than 75% of the final contribution, the office adds 5% late interest on the difference. Report a higher income as soon as you see it coming.

What else the self-employed should know

• Side income: if your self-employed side income is no more than CHF 2,500 a year, contributions are only collected if you ask.
• No unemployment insurance (ALV): self-employed people are not covered against unemployment.
• Accident and pension cover optional: accident insurance (UVG) and occupational pensions (BVG) are not mandatory for you. Arrange your own cover, for example a voluntary plan or pillar 3a.
• After reference age: if you keep working after 65, an allowance of CHF 16,800 a year applies.

Handling AHV yourself or with an accountant is your call. Our page on bookkeeping yourself or with an accountant shows both options.

Booking AHV cleanly with Buchsnap

The calculator needs your profit. Up-to-date books give you that number. With Buchsnap: - you capture receipts by photo and see your profit all year, not just in spring,

• you book AHV advance payments as private drawings or as an expense, depending on your legal form,
• you produce a balance sheet and income statement for your tax return (closing and reports). Buchsnap for sole traders starts at CHF 13.30 a month on a 2-year plan. All plans are on the pricing page. Try it free for 30 days, with no credit card and no automatic renewal.