01OASI Obligation for the Self-Employed
Anyone who is self-employed in Switzerland must register with the cantonal compensation fund (Ausgleichskasse) and pay contributions to OASI (Old Age and Survivors' Insurance / AHV), DI (Disability Insurance / IV) and IC (Income Compensation / EO). This obligation applies from the first day of your self-employed activity.
Unlike employees, where employer and employee split the contributions equally, as a self-employed person you bear the entire cost alone. Anyone setting up a sole proprietorship should factor this in early on. In return, you benefit from a degressive contribution scale -- the percentage rate is considerably lower at low income levels than it would be for employees.
OASI contributions are not optional. If you fail to pay them, you risk contribution gaps that directly affect your future retirement pension. Every missing contribution year can lead to a pension reduction. It is therefore worth taking this topic seriously from the outset.
02Contribution Rates in Detail
A degressive contribution scale applies to self-employed persons. This means: the higher your net income, the higher the percentage rate -- but only up to the maximum of 10.6%. The scale starts at 5.371% for the lowest incomes.
The following table shows the key levels of the contribution scale. The contribution rate is applied to your net income from self-employment -- i.e. revenue minus business-related expenses. How to correctly declare your income as a freelancer is explained in our article on taxes for freelancers.
| Net income (CHF/year) | Contribution rate (OASI/DI/IC) |
|---|---|
| up to 9,800 | 5.371% |
| 9,800 -- 17,000 | 5.371% -- 5.509% |
| 17,000 -- 21,400 | 5.509% -- 5.786% |
| 21,400 -- 25,700 | 5.786% -- 6.062% |
| 25,700 -- 30,100 | 6.062% -- 6.339% |
| 30,100 -- 34,400 | 6.339% -- 6.615% |
| 34,400 -- 38,800 | 6.615% -- 6.892% |
| 38,800 -- 43,100 | 6.892% -- 7.168% |
| 43,100 -- 47,500 | 7.168% -- 7.445% |
| 47,500 -- 51,800 | 7.445% -- 7.721% |
| 51,800 -- 57,400 | 7.721% -- 8.274% |
| from 57,400 | 10.6% |
03Minimum and Maximum Contributions
Even if your income from self-employment is very low or you even make a loss, you are still required to pay a minimum contribution. The minimum contribution is CHF 514 per year (as of 2024/2025).
This minimum contribution applies to net incomes below CHF 9,800 and ensures that you achieve a complete contribution year. Even if your business is still in its early stages or you earn very little, you should pay the minimum contribution to avoid contribution gaps.
There is no specific maximum contribution in Swiss francs. However, the contribution rate is capped at 10.6%. This means: from a net income of CHF 57,400, you always pay 10.6%, regardless of how much higher your income is. For an income of CHF 200,000, this would be CHF 21,200.
04Registration with the Compensation Fund
Registration as a self-employed person takes place at the cantonal compensation fund (Ausgleichskasse) of your canton of residence. The compensation fund is the central body that administers and collects your OASI/DI/IC contributions.
Before you can register with the compensation fund, you generally need a self-employment certificate. You obtain this from the SVA (Social Insurance Office) of your canton after submitting an application for recognition as a self-employed person.
The following documents are typically required for registration:
- Completed registration form from the compensation fund
- Copy of your ID (identity card or passport)
- Commercial Register extract (if registered in the Commercial Register)
- Lease agreement or confirmation of business address
- Proof of existing contracts or clients (invoices, contracts)
- Self-employment certificate from the SVA
Registration can be done online, by post or in person, depending on the canton. Many cantonal compensation funds now offer an online portal with digital forms.
05Payment Deadlines and Settlement
As a self-employed person, you pay your OASI contributions in the form of quarterly advance payments. How to calculate your OASI advance is explained in a separate article. The compensation fund sets the amount based on your last known income (from the tax assessment) and sends you a bill in good time.
Advance payments are typically due at the end of March, June, September and December -- the exact dates vary by compensation fund. You can find the payment deadlines in the letter from your fund.
The final settlement only takes place once the tax administration has completed your tax assessment. This can be 1-2 years after the relevant contribution year. The compensation fund then receives your actual net income and calculates the definitive contribution. If there is a difference from the advance payments already made, either an additional payment or a refund follows.
06OASI and einzly
einzly helps you as a self-employed person keep track of your OASI obligations. Instead of reminding yourself about deadlines, einzly handles that for you.
- Automatic deadline reminders: einzly reminds you in good time before each advance payment is due, so you never miss a payment.
- Income overview: Since you record your income and expenses in einzly, you can see your current net income at any time -- and whether your advance payment is still appropriate.
- Reserve recommendation: einzly shows you how much you should set aside per month for OASI contributions, based on your current income.
- Year-end closing: At the year-end closing, you can see at a glance how much you have paid in OASI advance payments and what you need for your tax return.