Self-employed on the side in Switzerland

Working independently alongside employment can let you test an offer. An ongoing salary does not remove business risk or questions about notification, taxes and permits. Check these before your first larger engagement, not only at tax-return time.

Can employees be self-employed on the side?

Check your employment contract and staff rules for notification or consent requirements. Even without an explicit clause, loyalty duties, competition with the employer, performance in your main job and applicable working/rest-time rules matter. “Anything outside my working hours is allowed” is not enough.

Do not use employer customer data or materials without permission. Record required consent in writing. Foreign nationals and regulated professions must separately check residence/work rights and professional permissions. Check the rules for your particular combination of employed and self-employed work.

Understand the CHF 2,500 AHV rule correctly

The official AHV leaflet 2.02, effective 1 January 2026, says contributions on secondary self-employed activity with no more than CHF 2,500 annual income are collected only on request.

This is a contribution rule, not a general tax allowance or a promise that you need register nowhere. It does not replace assessment of whether your activity is self-employed at all. Ask your compensation office which notification or application your circumstances require. The rule concerns assessable income, not the sum of invoices. Once exceeded, it is not an allowance simply deducted from contributory income.

A minimum contribution may generally apply at lower incomes. Someone who has already paid it through employment can, under the leaflet's conditions, request assessment at the lowest rate of the declining scale. That does not happen automatically merely because work is described as secondary. Check administrative and family allowance contributions too.

Issuing an invoice does not make everyone self-employed

The compensation office assesses the actual activity: economic risk, independent organisation, market presence and customer relationships. Multiple clients are an indicator; no particular number guarantees recognition.

Fictional planning scenario: an employed designer accepts two small website projects under her own name. She agrees scope herself, bears revision and non-payment risks and uses her own resources. These are relevant application facts, not a status decision made by us. If instead she follows instructions within a client's team, assess that relationship differently.

Contracts, quotes, invoices, expenses and acquisition records support assessment. There is no universal “exactly three invoices, then wait four weeks” procedure. Follow your responsible office's requirements. See false self-employment.

Separate taxes, Commercial Register and VAT

Declare self-employed income and business-related expenses through the appropriate tax procedure. The AHV rule creates no tax-free income. Whether additional income tax is actually due depends on your overall circumstances. If taxed at source, ask your canton about notification and assessment.

A sole proprietorship needs no minimum capital. Commercial Register entry is not required before every first invoice, but assess statutory entry conditions and exceptions. The SME portal also explains bookkeeping: below CHF 500,000 turnover, record at least income, expenses and financial position.

VAT is separate. For ordinary businesses, the usual threshold is at least CHF 100,000 relevant worldwide turnover from supplies not excluded from VAT. Voluntary registration is possible. Employment income is not simply added to that turnover. Without VAT registration, do not show VAT. See VAT for freelancers.

Hourly rate and time budget

Plan available time for delivery, meetings, acquisition and administration. Do not sell every free evening with no buffer for revisions. A blanket 50% limit does not define secondary activity for every purpose.

Your price must fit scope and costs. Freely chosen example: CHF 12,000 required annual revenue over 120 billable hours gives CHF 100/hour excluding VAT. If only 80 hours can be sold, it would be CHF 150. This establishes neither a Swiss market minimum nor a general rule to double your employee hourly wage.

The pricing guide explains the calculation. Agree scope, revisions, timing and payment terms before starting.

First customers and first invoice

Begin with a concrete offer and suitable contacts. Approach former colleagues or legitimate network contacts about a specific problem, not a vague “I do everything now”. Employer customer data is not a freely available address book. Use the client acquisition guide.

An invoice should clearly identify sender, customer, date, service, amount, currency and payment details. A QR-bill can simplify payment; it is not a universal prerequisite for starting freelance work. File supporting documents, statements and invoices together from the beginning.

Start-up checklist, not a registration-free 90-day window

1. Clarify employment terms, permits and insurance gaps.
2. Discuss AHV status and procedure with the responsible office.
3. Match offer and scope to available capacity.
4. Agree early work in writing and invoice clearly.
5. Track income, expenses, reserves and VAT-relevant turnover.
6. Reassess contributions, pension provision and cover when moving to full-time self-employment.

Accident insurance through employment does not automatically cover every financial risk of self-employment. Check accident cover, loss of earnings and liability specifically. You can consider Magic Heidi for invoices. The app replaces neither a status decision nor tax filing or insurance advice.

General guidance; sources reviewed on 1 November 2026.