Self-employed on the side – what you need to know

In short: If your self-employed side business earns you no more than CHF 2,500 a year, AHV contributions are only collected at your request (2026). Above that, you register with a compensation office. Taxes on this side income are due in any case.

AHV: the CHF 2,500 limit

If you are self-employed on the side and your annual income does not exceed CHF 2,500, contributions are only collected at your request. This is set out in leaflet 2.02 (as of 1 January 2026).

If your income is higher:

• You register with a compensation office. It checks whether you are self-employed for this activity.
• According to the Canton of Zurich, contributions are then due on the entire profit from the side business, not just on the part above the limit.

Note: many websites still mention a lower limit from previous years. The current leaflet is authoritative.

Taxes

Income from self-employment is taxable – even small amounts. So record your income and expenses from the start. More: Bookkeeping for a sole proprietorship.

VAT and commercial register

The same thresholds apply to a side business:

• VAT: from CHF 100,000 in revenue from taxable supplies a year.
• Commercial register: from CHF 100,000 in revenue of your sole proprietorship in the last financial year.

Insurance

For your side business, you are considered self-employed – regardless of your job. Check whether your existing insurance also covers this activity: Insurance for the self-employed.