Part-time self-employed or freelance work

Part-time freelancing offers more flexibility as well as several other advantages. Explanations.

Who creates what?

An entrepreneur sets up a multimedia production company.

Business Area/Target Group

The company specializes in multimedia production. This includes website programming, as well as the production of software.

Selected Legal Structure/Financing

The company was created as a sole proprietorship. The entrepreneur financed the start-up phase with financial resources from his own family wealth. Until now, no outside funds have been invested.

The entrepreneur must take the following points into consideration, primarily:

Legal Structure

Initially, the entrepreneur works part-time, taking on different assignments. This is why the sole proprietorship is the most suitable legal structure.

Trade Register

The sole proprietorship's revenue is less than CHF 100,000 per year and is therefore not required to be registered on the trade register (art. 36, ORC - Ordinance on the trade register). However, the entrepreneur does register the company in order to increase its credibility and protect its name (the company name).

Company insurance

At the start of his self-employment, the entrepreneur must file an application for approval of self-employment with the OASI authorities. This decision is based solely on the economic conditions of the applicant, not the contractual ones. This means that it is entirely possible that a person may be qualified as self-employed for one activity and not self-employed for another.

It is possible to combine a self-employed activity and an employed activity. Contributions to the Swiss OASI/DI/APG social insurance scheme are deducted separately and at different rates.

As regards occupational pensions (second pillar), there could be problems if there are multiple separate sources of income and if the minimum income threshold is not reached. This can be resolved if the entrepreneur joins the BVG National Substitute Pension Plan Foundation or the provident institution attached to his professional association.

Taxes

For part-time self-employed or freelance workers with a sole proprietorship, the company earnings are added to the acquisition income identified on the pay slip.