Overview
AHV for self-employed in Geneva , OCAS rules and contributions
Self-employed workers in Geneva register with OCAS (Office cantonal des assurances sociales) , Geneva's cantonal Ausgleichskasse. Contributions follow the federal rate of 10.0% on net business income, with a sliding scale below CHF 58,800 and a minimum CHF 514 annual payment (2025). Geneva's specific complications: a large frontalier workforce (workers living in France and commuting to Geneva), bilateral social security treaties with France and the EU, and a cantonal tax administration (AFC Geneva) that cross-references tax returns with OCAS records to catch under-declared income. The registration process is the same as elsewhere in Switzerland , apply via the cantonal office , but Geneva-specific questions around international employer status, dual contributions for cross-border workers, and the Federal Tax Administration's treatment of income from international organisations make this canton uniquely complex for AVS planning.
What this guide covers
- Registering with OCAS: How the Geneva office assesses your file.
- Calculating your contributions: What income figures OCAS uses to set the bill.
- Paying instalments: How the year is split and when bills land.
- Switching status later: What happens if you go back to salaried work.
Frontaliers self-employed in Geneva , special bilateral rules
If you live in France and run a self-employed business from Geneva, you fall under the EU-Switzerland social security coordination rules. You contribute to AHV in Switzerland, not to French social security, provided you spend less than 25% of your working time in France. Holding a G permit is essential. OCAS and the Federal Tax Administration check the 25% rule annually via your tax return; exceeding it switches your AHV obligation to France and triggers a back-claim in Switzerland. Track your working location carefully if you work hybrid Swiss-French weeks.
OCAS recognises sector-specific professional funds
Some Geneva self-employed do not register with OCAS Geneva but instead with a sector-specific Ausgleichskasse. Lawyers register with the Caisse de compensation des avocats; doctors with the Caisse de compensation des médecins; architects through their professional association's fund. The contribution rate is identical (10.0% top, sliding below CHF 58,800), only the administrative entry point differs. Sector funds can be more responsive on professional-specific questions (medical-leave triggers, sabbatical handling, partnership income splits) but may charge slightly higher admin fees. Geneva freelancers usually default to OCAS Geneva unless their professional body actively recommends the sector fund. Cross-checking the choice once with the Federal Tax Administration ensures the tax data flows to the right office and avoids the dreaded back-claim two years later.
OCAS deductions for income paid to a spouse working in the business
Geneva self-employed who employ a spouse or family member in the business can deduct the salary paid as a business expense, and the spouse's AHV contribution flows through normal employer channels — but the salary must reflect market value for the work performed. The Federal Tax Administration regularly audits family-member salaries and reclassifies excess as hidden distributions taxable at the owner's personal rate. Document the spouse's role (job description, hours worked, output produced) and pay through a real bank transfer with a payslip. OCAS Geneva treats the spouse as a normal employee for AHV; the contribution rate is the standard employer 5.3% + employee 5.3%. Done right, the structure splits family income across two tax-payers and lowers the household's overall marginal rate.
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