Secondary Employment in Switzerland

When Is Secondary Employment Permitted?

Secondary employment is generally allowed under Swiss law, employees may work for other employers in their free time. However: check your employment contract: many contracts require you to notify or get approval for secondary activities. The employer can only prohibit secondary employment if it creates a genuine conflict of interest or infringes the duty of fidelity (CO Art. 321a). A general blanket prohibition on all secondary work is legally questionable and may be unenforceable. Activities that directly compete with your employer's business are clearly prohibited.

AHV, Social Insurance and Multiple Employers

All income from secondary employment is subject to AHV/IV/EO contributions. If you are employed by multiple employers, each employer deducts AHV contributions on your salary. For small secondary incomes (below CHF 2,300/year), a simplified procedure applies. If your secondary activity is classified as freelance/self-employment rather than employment, you pay AHV yourself as a self-employed person (9.65%). UVG accident insurance for secondary employment: covered by the secondary employer if you work 8+ hours/week there.

Tax Declaration

All secondary employment income must be declared on your tax return. If subject to withholding tax (Quellensteuer), each employer deducts separately. At year-end, the total income may push you into a higher marginal tax bracket, important to plan for. Self-employed secondary income (freelance) is declared as business income. Deductible costs (professional tools, home office proportion, phone) reduce taxable income for freelance activities.

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Frequently Asked Questions

Can my employer forbid me from working a second job in Switzerland?

Only if there is a genuine conflict of interest or competition. A general blanket prohibition is hard to enforce. However, you should check your contract, notification or approval requirements are common and must be respected.

Do I need to pay social insurance on secondary employment income?

Yes. AHV/IV/EO apply to all employment income. If your secondary role is classified as self-employment, you pay AHV at 9.65% yourself. ALV only applies if you are in a secondary employment (not self-employed).

What counts as a conflict of interest for secondary employment?

Working for a direct competitor, using confidential information from your primary employer, or neglecting your primary duties due to excessive secondary work are typical conflicts. Unrelated activities (e.g. a software engineer doing weekend photography) generally do not conflict.