{
  "$comment": "Machine-readable companion to https://valem.run/calculators/switzerland/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/switzerland/self-employed",
  "dataUrl": "https://valem.run/calculators/switzerland/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Switzerland ahv selbständige model by Valem (https://valem.run/calculators/switzerland/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/switzerland/self-employed/verify",
  "country": "switzerland",
  "countryName": "Switzerland",
  "formula": "self-employed",
  "formulaName": "AHV Selbständige",
  "title": "AHV für Selbständige — Switzerland",
  "answer": "A Swiss self-employed person pays the whole 10% of AHV, IV and EO themselves, where an employee splits 10.6% with an employer — with a declining scale below 60,500 CHF of income and a statutory minimum contribution.",
  "lang": "en",
  "currency": "CHF",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "AHV/IV — Merkblatt 2.02: Beiträge der Selbstständigerwerbenden",
      "url": "https://www.ahv-iv.ch/p/2.02.d",
      "checked": "2026-08-22"
    },
    {
      "label": "AHV-Beiträge Selbständige 2026: 10,0% ab CHF 60'500, Mindestbeitrag CHF 530",
      "url": "https://pfeffersack.ch/blog/ahv-beitraege-selbstaendige-berechnen-schweiz",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "incomeAfterContributions",
  "inputs": [
    {
      "name": "annualProfit",
      "type": "number",
      "label": "Annual profit after expenses (CHF)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "ahvContribution",
      "type": "number",
      "label": "AHV / IV / EO",
      "format": "number",
      "formula": "$round($max([$const.minimumContribution, annualProfit * $const.fullRate]), 2)"
    },
    {
      "name": "adminCosts",
      "type": "number",
      "label": "Administration surcharge",
      "format": "number",
      "formula": "$round(ahvContribution * $const.adminSurcharge, 2)"
    },
    {
      "name": "incomeAfterContributions",
      "type": "number",
      "label": "Income after contributions",
      "format": "number",
      "formula": "$round($max([0, annualProfit - ahvContribution - adminCosts]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "120,000 CHF profit — a typical full-time consultant",
      "given": {
        "annualProfit": 120000
      },
      "expect": {
        "ahvContribution": 12000,
        "adminCosts": 600,
        "incomeAfterContributions": 107400
      }
    },
    {
      "description": "60,500 CHF — exactly at the full-rate floor",
      "given": {
        "annualProfit": 60500
      },
      "expect": {
        "ahvContribution": 6050,
        "adminCosts": 302.5,
        "incomeAfterContributions": 54147.5
      }
    },
    {
      "description": "300,000 CHF — the rate stays flat, there is no ceiling",
      "given": {
        "annualProfit": 300000
      },
      "expect": {
        "ahvContribution": 30000,
        "adminCosts": 1500,
        "incomeAfterContributions": 268500
      }
    }
  ],
  "spec": {
    "id": "self-employed-switzerland",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualProfit": {
          "type": "number",
          "minimum": 0
        },
        "ahvContribution": {
          "type": "number",
          "readOnly": true
        },
        "adminCosts": {
          "type": "number",
          "readOnly": true
        },
        "incomeAfterContributions": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualProfit"
      ]
    },
    "constants": {
      "fullRate": 0.1,
      "fullRateFloor": 60500,
      "minimumContribution": 530,
      "adminSurcharge": 0.05
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualProfit\": 120000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.ahvContribution",
        "expr": "$round($max([$const.minimumContribution, annualProfit * $const.fullRate]), 2)"
      },
      {
        "path": "$.adminCosts",
        "expr": "$round(ahvContribution * $const.adminSurcharge, 2)"
      },
      {
        "path": "$.incomeAfterContributions",
        "expr": "$round($max([0, annualProfit - ahvContribution - adminCosts]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'Read this as contributions only, NOT as a net income figure. A self-employed person pays the whole 10% of AHV, IV and EO themselves, where an employee splits 10.6% with an employer — that gap is the real cost of going independent and it is what this model prices. Below 60,500 CHF of income a declining scale applies, falling to 5.371% at the bottom, and this model does NOT implement it: it charges the full rate above the minimum contribution, so low incomes are overstated. Income tax is left out entirely because Switzerland has no single schedule — federal, cantonal and communal tax are three separate charges and the total varies by more than a factor of two between communes. Not tax advice.'"
            },
            {
              "id": "inputField",
              "type": "numericField",
              "label": "Annual profit after expenses (CHF)",
              "bind": "$.annualProfit",
              "placeholder": "120000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "incomeAfterContributionsTile",
                  "type": "statTile",
                  "label": "Income after contributions",
                  "bind": "$.incomeAfterContributions",
                  "format": "number"
                },
                {
                  "id": "ahvContributionTile",
                  "type": "statTile",
                  "label": "AHV / IV / EO",
                  "bind": "$.ahvContribution",
                  "format": "number"
                },
                {
                  "id": "adminCostsTile",
                  "type": "statTile",
                  "label": "Administration surcharge",
                  "bind": "$.adminCosts",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "AHV/IV — Merkblatt 2.02: Beiträge der Selbstständigerwerbenden",
                  "url": "https://www.ahv-iv.ch/p/2.02.d",
                  "date": "2026-08-22"
                },
                {
                  "label": "AHV-Beiträge Selbständige 2026: 10,0% ab CHF 60'500, Mindestbeitrag CHF 530",
                  "url": "https://pfeffersack.ch/blog/ahv-beitraege-selbstaendige-berechnen-schweiz",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "120,000 CHF profit — a typical full-time consultant",
        "given": {
          "$.annualProfit": 120000
        },
        "expect": {
          "$.ahvContribution": 12000,
          "$.adminCosts": 600,
          "$.incomeAfterContributions": 107400
        }
      },
      {
        "description": "60,500 CHF — exactly at the full-rate floor",
        "given": {
          "$.annualProfit": 60500
        },
        "expect": {
          "$.ahvContribution": 6050,
          "$.adminCosts": 302.5,
          "$.incomeAfterContributions": 54147.5
        }
      },
      {
        "description": "300,000 CHF — the rate stays flat, there is no ceiling",
        "given": {
          "$.annualProfit": 300000
        },
        "expect": {
          "$.ahvContribution": 30000,
          "$.adminCosts": 1500,
          "$.incomeAfterContributions": 268500
        }
      }
    ]
  }
}