Summary
Self-employed individuals without staff do not need to fill in social insurance information or pay contributions on a notional salary.
Social Insurance Information
As a self-employed person (sole proprietorship, not a joint stock or limited company or association) who does not employ any staff other than yourself, you are exempt from filling in social insurance information. This requirement applies only to additional personnel.
AHV Contributions
Self-employed individuals do not pay old-age and survivors’ (AHV) contributions on a (notional) salary. Instead, you will receive the AHV final invoice based on the profit reported in your tax return.
Steps for KLARA
When using KLARA, follow these steps:
- Fill out the social insurance information for your staff only.
- Do not submit a salary for yourself.
- Do not record yourself as an employee.