How the Switzerland ahv selbständige calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual profit after expenses (CHF) | annualProfit | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| AHV / IV / EO | ahvContribution | $round($max([$const.minimumContribution, annualProfit * $const.fullRate]), 2) |
| Administration surcharge | adminCosts | $round(ahvContribution * $const.adminSurcharge, 2) |
| Income after contributions | incomeAfterContributions | $round($max([0, annualProfit - ahvContribution - adminCosts]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
fullRate | 0.1 |
fullRateFloor | 60500 |
minimumContribution | 530 |
adminSurcharge | 0.05 |
Test vectors (3)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 120,000 CHF profit — a typical full-time consultant
given annualProfit | 120000 |
|---|---|
expect ahvContribution | 12000 |
expect adminCosts | 600 |
expect incomeAfterContributions | 107400 |
Case 2 — 60,500 CHF — exactly at the full-rate floor
given annualProfit | 60500 |
|---|---|
expect ahvContribution | 6050 |
expect adminCosts | 302.5 |
expect incomeAfterContributions | 54147.5 |
Case 3 — 300,000 CHF — the rate stays flat, there is no ceiling
given annualProfit | 300000 |
|---|---|
expect ahvContribution | 30000 |
expect adminCosts | 1500 |
expect incomeAfterContributions | 268500 |
Sources
- AHV/IV — Merkblatt 2.02: Beiträge der Selbstständigerwerbenden · checked 2026-08-22
- AHV-Beiträge Selbständige 2026: 10,0% ab CHF 60'500, Mindestbeitrag CHF 530 · checked 2026-08-22
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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