Swiss employment comes with predictable OASI and BVG structures, while independence trades employer co-funding for flexibility. The right choice is rarely only about net pay — but net pay still sets the floor for negotiations.

Double social on paper, half of it deductible

Self-employed individuals pay both “halves” of OASI-relevant contributions in one visible line, then claim the usual deduction mechanics on the income-tax base. That is why headline gross-to-net stories look scarier on a spreadsheet before you apply the deduction flow.

LAMal is a private market with public rules

Unlike some systems, health insurance is individually chosen and paid from after-tax cash for most earners. Whether you see that as “part of tax” or living cost is semantic — it is non-negotiable cash out the door.

Where you live changes everything

Cantonal and communal multipliers mean that optimising domicile is a legitimate planning topic for people with genuine flexibility — but only where law and facts support it.

FAQ

Should I form a GmbH or stay sole trader?

That is a legal and accounting choice; this site only models sole-style income flows in broad strokes.