AHV-Nachzahlungs-Rechner

Scheinselbständigkeit (disguised self-employment) in Switzerland is not a single bright-line test but a criteria-based determination by the AHV-Ausgleichskasse (compensation office) of a person's Beitragsstatut (contribution status) — key criteria (per BSV/AHV-IV.ch guidance and established Bundesgericht case law) are working for multiple clients, bearing genuine entrepreneurial risk (own capital/equipment, no reimbursement of expenses), acting under one's own business name/invoicing (eigener Marktauftritt), and the absence of subordination (Weisungsgebundenheit) typical of an employment relationship. If the compensation office denies recognition (Nichtanerkennung/Aberkennung der Selbständigkeit) — whether on initial registration or via a later Arbeitgeberkontrolle (employer audit) — the ENGAGER (client) is retroactively treated as the employer and must pay both the employer AND employee shares of AHV/IV/EO (and, where applicable, ALV, UVG and BVG) for up to 5 years, the statutory limitation (Verwirkungsfrist, not technically Verjährung per case law) under Art. 16 Abs. 1 AHVG. A Verzugszins (default interest) of 5% p.a. accrues on the retroactively-owed contributions (modelled here as penaltyRatePerMonth = 5%/12), confirmed current for 2026 and unchanged for a long period. There is NO separate fixed statutory monetary fine comparable to Austria's flat administrative penalty — additional sanctions (e.g. under the Bundesgesetz gegen die Schwarzarbeit for cases involving undeclared/unregistered work, or damages if an uninsured worker suffers a workplace accident) are discretionary and case-specific, not a quantifiable fixed figure, so fixedPenalty is deliberately left unset rather than fabricated.