Social insurance for the self-employed

Self-employed individuals are subject to social insurances in Switzerland. The subjection of self-employed under the Swiss social insurance system is considered a prerequisite for the reporting obligation.

Below you will find the four most common cases of insurance subjection:

‍Situation 1

‍Self-employed with work solely in Switzerland

‍Situation 2

‍Self-employed with workplaces in Switzerland and the EFTA, residing in Switzerland and holding citizenship of Switzerland or another EFTA state.

‍Situation 3

‍Self-employed with workplaces in Switzerland and the EU. However, the work in Switzerland must constitute a significant portion, thus a threshold of 25% of the activity or income from employment is applied here. They must also reside in Switzerland and be citizens of Switzerland or an EU state.

‍Situation 4

‍Self-employed with workplaces in Switzerland and the EU, but with the main focus of activity in Switzerland. They reside in an EU state, where, however, they do not engage in a substantial part of their activity. They also hold citizenship of Switzerland or the EU.

There are further exceptions, which, however, depend on the respective social insurance authority and can be inquired there.

Our experts are happy to advise you on all matters concerning the insurance subjection of self-employed.