The Swiss authorities online

Jump to content

I have a side job – do I have to pay tax on my earnings?

If you have another job in addition to your main job, you have to pay tax on your income from that job as well. You also have to pay social insurance contributions on those earnings.

Social insurance contributions must be paid on any earned income. There is one exception: where the annual salary you receive from an employer does not exceed CHF 2,300, it is up to you to decide whether you wish to pay social insurance contributions on those earnings.

However, this does not apply to people who work in private households; or to people employed in dance or theatre productions, orchestras, phono- or audio-visual productions, radio and television, or in art schools. People working in these fields have to pay social insurance contributions on all their earnings.

If you are self-employed in your side job and if your income is less than CHF 2,300 a year, then it is again up to you to decide whether you wish to pay social insurance contributions on those earnings.