The Criteria for Self-Employment in Switzerland

Whether you count as self-employed — rather than a disguised employee — is assessed by the compensation fund against a set of criteria. It matters for your AHV status.

The key criteria

Self-employment is indicated by working under your own name, bearing your own economic risk, having multiple clients, using your own infrastructure, and being free to organize your own work.

The compensation fund weighs these factors together rather than applying any single test. The more criteria you meet, the more clearly self-employed you are.

Bearing your own economic risk is central: do you lose money if the work dries up, and do you profit from doing it well? An employee does neither.

Freedom to organise your work — choosing your hours, tools and methods — also points away from employment and toward genuine independence.

• Your own company name and risk.
• Several clients rather than one.
• Your own premises, tools and equipment.
• Freedom to organize your work.

Why it matters

The classification determines whether you pay AHV as self-employed (on net income) or as an employee (with an employer share). Misclassification can mean back contributions.

As self-employed you pay the full contribution yourself on net income. As an employee, contributions are split with your employer and deducted at source.

If the fund decides you were actually an employee, the “employer” share may be demanded retroactively from the client who paid you. That is an uncomfortable conversation.

The classification also affects other matters, such as accident insurance and unemployment coverage, so the stakes go beyond AHV.

One client is a red flag

A single dominant client is not automatically fatal, but combined with direction and control it strongly suggests an employment relationship.

Diversify your client base where possible, and keep records showing you negotiate terms, set your own rates and use your own tools.

If you are genuinely independent but have one large client, document your independence carefully. The evidence matters if your status is ever questioned.

Getting a determination

You can ask your compensation fund for a status determination before you start. A written confirmation gives you certainty from day one.

The process involves describing your planned activity, clients and working arrangements. The fund then issues a decision you can rely on.

A determination is especially valuable if your situation is borderline, such as a long engagement with a single client or work closely integrated with their team.

Revisit the determination if your circumstances change. A status that was correct at the start can drift if your client structure evolves.