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.
Real numbers: canton and social load
CHF 100,000 employed in Vaud vs Zug can differ by CHF 6k-8k+ net. Self-employed pay full AHV (~10%) instead of ~5.3% employee share—model both in the same canton before comparing countries.
| Benchmark | Order of magnitude | Why it matters |
|---|---|---|
| Median gross pay (context) | CHF ~80k-90k nationally (varies) | Consulting often higher—use your cohort. |
| Employer OASI + ALV + admin | ~CHF 11k-13k on CHF 100k | Hidden load not on payslip cash. |
| LAMal (individual policy) | CHF 350-450/mo typical adult | No employer subsidy on basic LAMal. |
| BVG employer share lost | often 50-60% of total | Self-employed must fund both sides voluntarily. |
| ALV coverage | employee yes / typical self no | Price your own downtime buffer. |
Benefits gap — what you must replace
- Employer accident (LAA): covered at work for employees; freelancers buy UVG/LAA supplements. - Paid vacation: 4-5 weeks as employee is CHF 8k-15k implied value at mid day rates. - Parental leave top-ups: employer plans differ; solo budgets cash. - Training budget: corporate CHF 3k-8k/yr equivalent if you want skill parity. - Mortgage affordability tests: banks haircut variable income—plan documentation.
The break-even point
Expect +25-40% more gross revenue as self-employed versus salaried gross to hold similar spendable cash once double AHV, lost BVG subsidy, and non-billable time are included. High-tax cantons push the upper end.
Use the calculator with your canton and your LAMal quote—commune multipliers still add variance.
Structures beyond sole trader
- Sole proprietorship (Einzelfirma): flows through personal tax—what this site models in broad strokes. - Sàrl / GmbH: corporate tax + salary/dividend choices; not the same curve as sole. - Holding + IP structures: niche; needs fiduciary. - VAT: CHF 100k threshold—pricing and cash timing change once registered.
Five-year sketch
Salary 2% real lifts vs freelance 3% rate growth with 85% utilisation: freelance wins if day rate > CHF 1,200 stable. Two 90-day bench periods in five years can erase the upside—keep CHF 40k-80k liquidity in expensive cantons.
Who actually switches — three Swiss profiles
Senior Software Engineer, Zurich
Current situation (employee):
CHF 130,000 gross, canton Zürich (ZH), net ~CHF 97,000. Hidden employer load (AHV employer share + admin) ~CHF 15,000 — consistent with ~5.3% employee AHV vs ~10% full AHV on relevant income for self-employed on this page.
Question they’re asking:
I'm getting CHF 950/day offers — is that enough to make the switch?
Freelance scenario:
CHF 950/day × 210 billable days = CHF 199,500 revenue. Deductions: full AHV ~CHF 17,950, LAMal CHF 5,100 (ZH band on this page), income tax ZH ~CHF 32,000, operating CHF 6,000 → net ~CHF 138,450. Stress test at 180 days (15% bench): revenue CHF 171,000 → net ~CHF 110,000.
Honest verdict:
Clearly positive at 210 days. At 180 days still +CHF ~13,000 vs employee net — accept the offer, but negotiate CHF 1,000+ if pipeline is uncertain so margin holds at lower utilization.
Data Analyst, Vaud
Current situation (employee):
CHF 95,000 gross, canton Vaud (VD), net ~CHF 70,000. Hidden employer cost (AHV employer + ALV + admin) ~CHF 11,500 — in line with the benchmark table on this page.
Question they’re asking:
I want to freelance but I have a mortgage — can I afford the risk?
Freelance scenario:
CHF 750/day × 200 billable days = CHF 150,000 revenue. Deductions: full AHV ~CHF 13,500, LAMal CHF 4,200 (individual default on this page), income tax VD ~CHF 27,000, operating CHF 4,500 → net ~CHF 100,800.
Honest verdict:
Financially yes — +CHF ~30,800 net vs employee. The risk is the mortgage: Vaud banks haircut variable income during approval. Build CHF 50,000 liquidity and accumulate two fiscal years of declarations before refinancing. Do not switch mid-mortgage application.
Marketing Consultant, Geneva (leaving a corporate role)
Current situation (employee):
CHF 110,000 gross, canton Geneva (GE), net ~CHF 77,000. Hidden employer cost (AHV employer + admin) ~CHF 13,500.
Question they’re asking:
My employer wants to keep me as a freelancer at the 'equivalent' of my salary — is that a fair rate?
Freelance scenario:
CHF 110,000 ÷ 220 days = CHF 500/day raw salary equivalent — covers nothing (no double AHV, BVG, or bench). Minimum viable rate: CHF 110,000 × 1.35 ÷ 180 billable days = CHF 825/day (within the +25–40% gross band). At CHF 825/day × 180 days = CHF 148,500 revenue. After full AHV ~CHF 13,365, LAMal CHF 5,400 (GE on this page), income tax GE ~CHF 31,000, operating CHF 4,500 → net ~CHF 94,235.
Honest verdict:
Below CHF 750/day in Geneva you are subsidizing your former employer's transition. Minimum for a single-client mandate: CHF 825/day with a 6-month contract minimum. Anything less: find a second client first.
FAQ
That is a legal and accounting choice; this site only models sole-style income flows in broad strokes.
Large cash events—get fiduciary advice before moving pillars.
Target **6-12 months** of costs including LAMal and rent.
Not modeled—tax treaties dominate outcomes.
Omitted here; some cantons levy on net worth.
Many services are out of scope abroad—verify FTA rules.
Some self-employed join schemes—default assumption here is no ALV.
Commune-dependent—add margin if applicable.
Coming soon: personalized transition kit
We are preparing country-specific checklists, break-even PDF exports, and vetted partner introductions (accountants, fiduciaries, umbrella companies). For now, save your results with the download or email tools on calculator pages where available.