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Old 18.02.2013, 11:46
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Re: Being employed part time and self-employed concurrently

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Hi there

I've been trying to find some information about this on here but with no success. I currently work a 50% job but am looking to possibly increase this by doing some private cleaning work.

Is it possible to have a contract of employment for 50% and still be self-employed for the rest of the time? I know it's possible in the UK and your accountant can simply put in the information on your P60 (annual employment declaration) to your self-assessment form - is this the same in Switzerland?

Some help on the matter would be appreciated!
Yes.

You are allowed to earn up to a certain amount without claiming it. If you want to be absolutely sure, check with your local Gemeinde/city hall to find this exact amount for your town/city/Canton. Plus, if you claim the extra income, you complete paperwork at the local Gemeinde/city hall to pay social costs (SVA) on the amount you plan to make as self-employed.

Social costs are then invoiced and paid (I pay quarterly). Your self-employed earnings are then claimed on your tax form. The overpaid or underpaid social costs will be returned or invoiced... with interest.

Two other topics come to mind.
1. If you are self-employed during your cleaning tasks, best to have liability insurance to cover if anything is damaged or broken while performing these tasks.
2. Most full time employment contracts state that you are not allowed to perform the same tasks as employed for - for another company, which usually includes self-employment. However you are only part-time, which allows for some flexibility.

Good luck!
JC
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