Social contributions 2026 for self-employed and SMEs in Geneva and Vaud: monitoring, calculation, errors and pitfalls to avoid
In 2026, proper management of social contributions remains a major issue for the self-employed and SMEs in French-speaking Switzerland. Calculation or omission errors can cause costly reassessments, fines, and jeopardize your business's sustainability. Here is a practical guide for tracking your social contributions, avoiding common mistakes, and securing your business.
1. Social contributions in Switzerland: who is concerned?
Every self-employed or SME employer must pay social contributions, namely:
- AVS/AI/APG (Old-age, disability, and loss-of-income insurance)
- AC (Unemployment insurance)
- LAA (Accident insurance)
- LPP (Occupational pension plan)
- Family allowances
Each canton has its own specificities and particular arrangements, in addition to federal requirements.
2. AVS/AI/APG and AC contribution rates in 2026
Self-employed (federal basis)
- AVS/AI/APG: 10.60% (degressive according to income)
- Family allowance (cantonal): approx. 2–3% (depending on canton/industry)
SME employers (annual salary ≥ CHF 2,300)
For employees, AVS/AI/APG rate on gross salary: 10.60% (half paid by employer, half by employee)
- AC (up to CHF 148,200 salary/year): 2.2% (1.1% employee, 1.1% employer)
In Geneva (from January 2026):
- Employer’s family allowance contribution: 2.40%
- Employer’s contribution to LAA (non-occupational accident risk): variable rate (1–4% depending on risk, see collective agreement)
Precise rates by canton and profession available here: 2026 Official AVS/AI/APG/AC/allowances Table
3. Common errors in declaration or payment
- Omission of additional self-employed income (side activity or undeclared freelance work)
- Late notification of a new employee or end of contract
- Incorrect application of minimums: contributions not paid for an employee earning a low salary but exceeding the annual threshold
- Incorrect calculation of employer/employee shares, often involving a first hire
- Failure to update rates (e.g. family allowance update on 01.01.2026 in Geneva)
- Missed payment deadlines, leading to late interest or even administrative fines
Example (Geneva 2026)
A self-employed person generates CHF 80,000/year. The AVS/AI/APG contribution will be calculated on this threshold: degressive rate (see official link above). If they hire an employee at CHF 60,000/year, they pay each month:
- CHF 530 AVS (CHF 265 employer, CHF 265 employee)
- CHF 55 AC (employer and employee)
- CHF 120 family allowances (employer)
- CHF 60–250 LAA (depending on sector)
4. Practical tips to avoid pitfalls
a) Setting up automated tracking
Use swissdec-compatible software (or an ERP like Odoo with payroll integration): it automatically applies updated rates and alerts you of legal changes.
b) Annual update of rates and minimums
Each year, check your canton and sector rates on the official AVS and compensation fund websites.
c) Documentation of supporting documents
In the event of an audit, keep:
- payslips
- proof of payments
- contracts and proof of registration
d) Preparing for surprise audits
The cantonal fund can check, even several years back. Prepare a binder or digital file for each employee.
5. Legal and combinational optimizations
- Consider intelligent allocation employee/self-employed (multi-status) to optimize overall charges.
- Consider outsourcing payroll or using a fiduciary if you have more than five employees or if your business spans several cantons.
- Plan any hiring or firing in consultation with your fiduciary to simulate the impact on your charges.
6. Practical resources and templates
- New employee AVS notification template & multi-canton example calculation: see GE.CH – Employer procedures
- Official 2026 rates table all cantons: AVS Information Center
Expert support remains key to securing your steps and optimizing your social charges. Ark Fiduciaire supports the self-employed and SMEs every step of the way: payroll outsourcing, optimization advice, Odoo/ERP automation.