[{"data":1,"prerenderedAt":295},["ShallowReactive",2],{"\u002Fen\u002Fblog\u002Femployee-and-self-employed":3,"\u002Fen\u002Fblog\u002Femployee-and-self-employed-surround":288},{"id":4,"title":5,"author":6,"body":7,"description":276,"extension":277,"image":278,"meta":279,"modified":280,"navigation":281,"path":282,"published":280,"seo":283,"stem":285,"suffix":286,"__hash__":287},"blog_en\u002Fblog\u002Femployee-and-self-employed.md","Can you be employed and self-employed at the same time?","Kevin Barrionuevo",{"type":8,"value":9,"toc":264},"minimark",[10,14,19,22,25,28,44,48,51,65,68,72,75,127,130,133,137,140,151,154,169,173,176,208,212,232,236,257,261],[11,12,13],"p",{},"Nothing in the law forces you to quit your job to work as an independent. You do need to make sure your employment contract allows it, register with the OASI compensation office and declare the income.",[15,16,18],"h2",{"id":17},"what-your-employer-can-require","What your employer can require",[11,20,21],{},"Start by rereading your contract, the staff regulations and your collective labour agreement if you have one. Some contracts make any side activity subject to written approval.",[11,23,24],{},"Even without such a clause, the Code of Obligations sets limits. As long as the contract runs, you can't do paid work for a third party if it breaches your duty of loyalty, especially if you compete with your employer (art. 321a para. 3 CO). You also have to keep the trade secrets you learned on the job to yourself, even after you leave, to the extent your employer's legitimate interests require it (art. 321a para. 4 CO).",[11,26,27],{},"In practice:",[29,30,31,35,38,41],"ul",{},[32,33,34],"li",{},"Ask for written approval, even if your contract says nothing.",[32,36,37],{},"Don't use your employer's equipment, software or client files.",[32,39,40],{},"Work for your clients outside your working hours.",[32,42,43],{},"Use your holidays to rest. If you work for a third party during your holidays and it harms your employer, they can refuse to pay you the corresponding salary (art. 329d para. 3 CO).",[15,45,47],{"id":46},"the-oasi-office-decides-whether-youre-independent","The OASI office decides whether you're independent",[11,49,50],{},"Calling yourself independent isn't enough. The OASI compensation office looks at each case and asks:",[29,52,53,56,59,62],{},[32,54,55],{},"Do you act in your own name and on your own account?",[32,57,58],{},"Do you organise your work freely?",[32,60,61],{},"Do you carry an economic risk, with investments, prospecting and invoices that may go unpaid?",[32,63,64],{},"Do you work with your own tools?",[11,66,67],{},"You'll often hear that you need at least three clients. No law sets that number. A single client does make the office suspicious, especially if that client is your employer.",[15,69,71],{"id":70},"oasi-contributions","OASI contributions",[11,73,74],{},"Your employer deducts contributions from your salary. For your self-employed income, it's up to you to register with the OASI office and pay.",[76,77,78,91],"table",{},[79,80,81],"thead",{},[82,83,84,88],"tr",{},[85,86,87],"th",{},"Annual self-employed income (2026)",[85,89,90],{},"OASI\u002FDI\u002FAPG contribution",[92,93,94,103,111,119],"tbody",{},[82,95,96,100],{},[97,98,99],"td",{},"Up to CHF 2,500, side activity",[97,101,102],{},"Only if you request it (art. 19 OASI Ordinance)",[82,104,105,108],{},[97,106,107],{},"Under CHF 10,100",[97,109,110],{},"Minimum of CHF 530 per year",[82,112,113,116],{},[97,114,115],{},"CHF 10,100 to 60,499",[97,117,118],{},"Sliding scale, from 5.371%",[82,120,121,124],{},[97,122,123],{},"CHF 60,500 and above",[97,125,126],{},"10%",[11,128,129],{},"The office adds administrative fees on top. If the contributions taken from your salary already reach the minimum and your self-employed income stays under CHF 10,100, ask for the 5.371% rate instead of the CHF 530 minimum (art. 8 para. 2 OASI Act).",[11,131,132],{},"Register from day one. If you wait, the office will claim the contributions for past years, plus late-payment interest.",[15,134,136],{"id":135},"taxes","Taxes",[11,138,139],{},"Your salary and your self-employed profit go on the same tax return. You're taxed on profit, not revenue. CHF 18,000 in income minus CHF 4,000 in documented expenses gives you a profit of CHF 14,000.",[29,141,142,145,148],{},[32,143,144],{},"Open a separate bank account for your business. The law doesn't require it, but you'll find your numbers much faster.",[32,146,147],{},"Keep every receipt. For a phone or computer you also use privately, only deduct the business share.",[32,149,150],{},"Set money aside. The extra income adds to your salary and pushes up your tax rate.",[11,152,153],{},"Two thresholds to watch:",[29,155,156,163],{},[32,157,158,162],{},[159,160,161],"strong",{},"Commercial registry:"," registration becomes mandatory once the previous financial year reaches CHF 100,000 in revenue. Liberal professions that don't run a business in commercial form are exempt (art. 931 CO). Your salary doesn't count toward this amount.",[32,164,165,168],{},[159,166,167],{},"VAT:"," you're exempt from VAT as long as your annual revenue in Switzerland and abroad stays under CHF 100,000 (art. 10 para. 2 VAT Act). Exempt supplies, such as exports, count toward that total.",[15,170,172],{"id":171},"pensions-and-insurance","Pensions and insurance",[11,174,175],{},"Your employer insures your salary, not your independent business.",[29,177,178,184,190,196,202],{},[32,179,180,183],{},[159,181,182],{},"Pillar 2 (BVG):"," compulsory membership depends on an annual salary above CHF 22,680 with the same employer (art. 2 BVG). Your self-employed income isn't part of it. You can still insure it voluntarily.",[32,185,186,189],{},[159,187,188],{},"Pillar 3a:"," if your job makes you a member of a pension fund, your limit is CHF 7,258 per year. The higher limit of 20% of income, up to CHF 36,288, is reserved for people without a pillar 2 (art. 7 BVV 3).",[32,191,192,195],{},[159,193,194],{},"Accidents:"," your employer's insurance doesn't necessarily cover your independent work. Ask the insurer, then fill the gap through your health insurance or voluntary accident insurance.",[32,197,198,201],{},[159,199,200],{},"Loss of earnings due to illness:"," your employer's group policy protects your salary. It doesn't cover the profit or the fixed costs of your independent business.",[32,203,204,207],{},[159,205,206],{},"Unemployment:"," self-employed income isn't insured. If you lose your job, income from a side activity is generally not deducted from your benefits (art. 23 para. 3 and art. 24 para. 3 Unemployment Insurance Act). The regional employment centre (RAV) will decide whether your independent work gets in the way of your search for a new job.",[15,209,211],{"id":210},"special-cases","Special cases",[29,213,214,220,226],{},[32,215,216,219],{},[159,217,218],{},"Residence permit:"," if you're not Swiss, check that your permit allows self-employment.",[32,221,222,225],{},[159,223,224],{},"Cross-border commuters:"," your tax and social security obligations depend on your country of residence. Look into it before you send your first invoice.",[32,227,228,231],{},[159,229,230],{},"Umbrella companies (portage salarial):"," the umbrella company employs you and invoices your clients. You stay an employee, with employee contributions, and pay the company a commission. For OASI purposes, you're not independent.",[15,233,235],{"id":234},"before-your-first-invoice","Before your first invoice",[237,238,239,242,245,248,251,254],"ol",{},[32,240,241],{},"Reread your employment contract and get your employer's written approval.",[32,243,244],{},"Define your offer, your rates and your first clients.",[32,246,247],{},"Register with the OASI compensation office.",[32,249,250],{},"Open a separate bank account.",[32,252,253],{},"Ask your accident insurer what they cover.",[32,255,256],{},"Set aside a reserve for taxes and contributions.",[15,258,260],{"id":259},"make-it-easier-with-factura","Make it easier with Factura",[11,262,263],{},"Factura creates invoices with a QR section and lets you track the payments and expenses of your independent business.",{"title":265,"searchDepth":266,"depth":266,"links":267},"",2,[268,269,270,271,272,273,274,275],{"id":17,"depth":266,"text":18},{"id":46,"depth":266,"text":47},{"id":70,"depth":266,"text":71},{"id":135,"depth":266,"text":136},{"id":171,"depth":266,"text":172},{"id":210,"depth":266,"text":211},{"id":234,"depth":266,"text":235},{"id":259,"depth":266,"text":260},"Swiss law allows it, with conditions. Employment contract, OASI, taxes, pensions: what to check before you send your first invoice.","md","solopreneur-guide",{},"2026-10-12",true,"\u002Fblog\u002Femployee-and-self-employed",{"title":284,"description":276},"Employed and self-employed at the same time in Switzerland","blog\u002Femployee-and-self-employed",false,"A91CDoKpJ9WWzaWI0G_Z2ghsOygX1WxTPQMbQ2QoFFw",[289,290],null,{"title":291,"path":292,"stem":293,"description":294,"children":-1},"How to set your hourly rate as a freelancer in Switzerland","\u002Fblog\u002Ffreelance-hourly-rate","blog\u002Ffreelance-hourly-rate","A simple method for calculating a profitable hourly rate as a freelancer in Switzerland: target income, expenses, billable hours, and a worked example.",1792684940467]