AHV for the self-employed and for persons without gainful activity

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Anyone who lives or works in Switzerland is insured under the Swiss old-age and survivors' insurance (AHV), and that includes entrepreneurs who work on their own account as well as people who have moved to Switzerland without taking up any gainful activity. For the self-employed, contributions are calculated on the income assessed for tax purposes, with a reduced sliding-scale rate for lower incomes. Persons without gainful activity, such as early retirees and wealthy families who have relocated, pay contributions based on their wealth and pension income, which can reach CHF 26,500 per person per year. This article explains how both groups are assessed in 2026 and why paying in full protects their later pension.

Who must contribute

The Federal Act on Old-Age and Survivors' Insurance (OASIA; German: AHVG) makes everyone domiciled in Switzerland and everyone working in Switzerland compulsorily insured (Art. 1a para. 1 lit. a and b OASIA). Insurance therefore follows from residence or from work, whether that work is performed as an employee or independently. A narrow exception applies to self-employed persons whose activity in Switzerland does not exceed three consecutive months per calendar year (Art. 1a para. 2 lit. c OASIA in conjunction with Art. 2 of the Ordinance on Old-Age and Survivors' Insurance (OASIO; German: AHVV)). The general structure of the first pillar is described in our overview of the Swiss AHV.

Gainfully active persons contribute from 1 January following their 17th birthday (Art. 3 para. 2 lit. a OASIA) and continue to pay for as long as they work, including after the reference age (Art. 3 para. 1 OASIA). Persons without gainful activity contribute from 1 January following their 20th birthday until the end of the month in which they reach the reference age of 65 (Art. 3 para. 1bis OASIA in conjunction with Art. 21 para. 1 OASIA).

Self-employed or employed: a question for the compensation office

Whether a person is treated as self-employed for AHV purposes is decided by the competent compensation office (Ausgleichskasse), on the basis of the circumstances of the individual case. The distinction matters considerably, because an employee's contributions are shared with the employer and deducted from salary, whereas a self-employed person bears the full contribution alone and is responsible for paying it. Anyone who intends to work on their own account in Switzerland should therefore register with a compensation office at the outset and allow it to determine their status. Where the compensation office treats the activity as employment, the rules for salaried persons apply, which are set out in our article on contributions on salaries.

Contribution rates for the self-employed in 2026

For self-employed persons the combined contribution rate for AHV, disability insurance (IV) and loss-of-earnings compensation (EO) is 10.0 %, composed of 8.1 % AHV, 1.4 % IV and 0.5 % EO. This full rate applies from an annual income of CHF 60,500 (Art. 8 para. 1 OASIA).

Where annual income lies between CHF 10,100 and CHF 60,500, a declining sliding scale applies, which starts at a rate of 5.371 % at CHF 10,100 and increases gradually until it reaches the full rate at CHF 60,500 (Art. 21 OASIO). Below an income of CHF 10,100, the self-employed person pays the minimum contribution of CHF 530 per year (Art. 8 para. 2 OASIA). These thresholds are adjusted periodically, usually together with the pension amounts.

The contribution is assessed on the income determined for the direct federal tax, which the tax authorities report to the compensation office. Because tax assessments are often completed some time after the end of the year, self-employed persons should expect that the definitive contribution may differ from earlier payments and plan their liquidity accordingly.

A self-employed person is not compulsorily covered by unemployment insurance (ALV), accident insurance (UVG) or the occupational pension scheme (BVG). The consultation draft for the reform known as "AHV 2030" proposes raising the AHV rate for the self-employed to 8.7 %, although this is a proposal only and not law as of October 2026.

Persons without gainful activity

Persons without gainful activity are residents of Switzerland who do not work, or whose earnings are so low that their contributions from work fall below what they would owe as non-employed persons. The group includes early retirees who stop working before the reference age, as well as wealthy individuals and families who relocate to Switzerland without taking up work in the country. Families who come to Switzerland under lump-sum taxation are a typical example. Their tax treatment and their AHV assessment are separate matters, and the AHV contribution follows its own rules, which are described below.

How contributions are calculated without gainful activity

The contribution of a person without gainful activity is based on their wealth plus twenty times their annual pension income (Art. 10 OASIA; Art. 28 OASIO). For married couples, each spouse is assessed on half of the couple's combined wealth and pension income, regardless of which spouse actually owns the assets.

The minimum contribution is CHF 530 per year and applies where the relevant basis is below CHF 350,000. Contributions then rise according to the scale in Art. 28 OASIO. Above CHF 1.75 million, CHF 159 is added for each additional CHF 50,000, until the maximum contribution of CHF 26,500 per year is reached at CHF 8.95 million. The figures below are taken from the official information leaflet as of 1 January 2026 and are adjusted periodically.

Contributions are payable until the end of the month in which the reference age is reached, after which no further contributions are due from persons without gainful activity.

The rule for non-working spouses

A spouse who does not work is not required to pay their own contributions if the working spouse pays at least twice the minimum contribution, that is CHF 1,060 per year, in which case the non-working spouse's contributions are deemed to have been paid (Art. 3 para. 3 OASIA).

Why paying in full matters

A full AHV old-age pension requires complete contribution years for the person's cohort, typically 44 years, and each missing year reduces the pension by at least one forty-fourth (Art. 29ter OASIA). Entitlement to any pension requires at least one full contribution year (Art. 29 para. 1 OASIA). Gaps arise easily for people who come to Switzerland later in life or who stop working early and fail to register as non-employed persons, and in such cases the reduction applies for the entire duration of the pension. Contributions paid within five years after the reference age may, under the conditions of Art. 29bis paras. 3 and 4 OASIA, fill gaps or raise the pension once. How the pension is calculated, and what it amounts to in 2026, is explained in our article on the AHV old-age pension; the consequences of later leaving Switzerland are discussed in our article on AHV pensions abroad and refunds of contributions.

Practical checklist

• Register with the competent compensation office as soon as a self-employed activity begins or as soon as a non-working person takes up residence in Switzerland.
• Let the compensation office determine whether an activity counts as self-employed.
• Remember that contributions of the self-employed follow the income assessed for the direct federal tax, and plan liquidity for the definitive assessment.
• Arrange cover for unemployment, accidents and occupational pensions separately, since the self-employed are not compulsorily insured for these risks.
• For non-working couples, assess both spouses on half of the joint wealth and pension income, and where only one spouse works, check whether the non-working spouse rule (CHF 1,060) applies.
• Avoid contribution gaps, since each missing year permanently reduces the pension by at least one forty-fourth.

How Ressos Legal helps

I advise entrepreneurs and families relocating to Switzerland on their AHV status as self-employed or non-employed persons, on registration with the compensation office and on the interaction of contributions with their wider residence and tax planning, working alongside their advisers in their home country. Contact me for an initial discussion of your situation.

Sources: Federal Act on Old-Age and Survivors' Insurance (SR 831.10) and Ordinance (SR 831.101), as of 1 January 2026; information leaflets of the AHV/IV Information Centre (ahv-iv.ch), in particular leaflet 2.03 on contributions of persons without gainful activity, as of 1 January 2026; consultation draft "AHV 2030" of the Federal Council (consultation 20 May to 11 September 2026). Figures as of October 2026.

For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of October 2026.