How do I register my company with the AHV compensation fund?

As soon as you become self-employed, you must also register with the AHV compensation fund as a self-employed person. If the compensation office only registers you at a later date - after you have been registered by the tax administration - this can result in high back payments and interest on arrears.

Employers must register with the relevant compensation fund at the time the company is founded. The association compensation fund is responsible if the employer is a member of a founder association. If the employer is not a member of a founder association of an association compensation fund, the cantonal compensation fund of the canton in which the employer is domiciled or resident is responsible. Entrepreneurs should check with this compensation fund whether they are considered self-employed. AHV premiums are lower for self-employed persons than for employees. The assessment of self-employed status is also the basis for other mandatory social insurance schemes (accident insurance, pension fund, etc.).

In terms of insurance, working owners of AGs and GmbHs are not self-employed; simple partners, general partners and limited partners are almost always considered self-employed. If the compensation fund subsequently classifies an entrepreneur as an employee, they must pay all contributions in arrears (employee and employer contributions as well as interest on arrears).

Self-employed persons:

Self-employed persons pay 9.65% of their income (AHV: 7.8% / IV: 1.4% / EO: 0.45%). For incomes below CHF 56,900, a decreasing contribution scale applies, ranging from 9.155% to 5.196%.

With employees:

For salaried employees, contributions for AHV/IV/EO and unemployment insurance (ALV) total 12.45% of salary (ALV: a solidarity percentage of 1% is levied on income shares of CHF 148,200 or more). Companies must pay the total amount, but can deduct half from the employee's gross salary.

Source: Social insurance guide - A practical guide for SMEs (1.1.2019, FSIO)