How many hours per week can realistically be billed?

Experience shows that 60-80% of working time can be billed. With a 42-hour week, that is 25-34 hours. The rest goes to acquisition, administration, proposals, and continuing education. Many freelancers calculate with 30-32 billable hours per week.

Do I have to pay OASI as a freelancer?

Yes, self-employed persons pay the full OASI/DI/IC contribution themselves (10.0% on net earnings, declining scale up to CHF 58,800). Unlike employees, there is no employer contribution. The contributions are tax-deductible as a business expense.

Should I take out occupational pension insurance?

As a self-employed person without employees, you are not required to have an occupational pension. However, voluntary insurance through the substitute institution or an industry pension scheme is recommended, as the OASI pension alone is rarely sufficient. The contributions are fully tax-deductible.

Calculate Freelancer Hourly Rate

Calculate the break-even hourly rate including OASI, occupational pension, and overhead.

As a freelancer, you cannot simply calculate the hourly rate as net income divided by working hours. Social insurance contributions, taxes, holidays, sick leave, and unproductive hours must be factored in -- otherwise you are working below your costs.

Why the hourly rate is not the same as net per hour

An employee with a gross salary of CHF 100,000 receives around 1,800 paid working hours per year -- including holidays, public holidays, and sick leave. As a freelancer, you must bear these non-productive periods yourself. In addition, OASI/DI/IC contributions (approx. 10.0% for the self-employed), optional occupational pension contributions, and taxes apply. On top of that come unproductive hours for client acquisition, administration, and continuing education.

Hidden costs as a freelancer

The following costs are often underestimated: - OASI/DI/IC: 10.0% on net earnings (declining scale below CHF 58,800) - Occupational pension: voluntary but recommended (approx. 10-15% of income) - Accident insurance: not compulsory for the self-employed, but advisable - Infrastructure: workspace, software, hardware - Loss-of-income risk: no salary during illness without daily allowance insurance

Typical hourly rates by industry

Rates vary considerably by industry, experience, and region: - IT development: CHF 140-200 - Graphic design: CHF 100-160 - Consulting and coaching: CHF 150-250 - Copywriting: CHF 90-140 - Accounting: CHF 100-150 These rates cover all costs including social insurance and overhead.

Frequently Asked Questions

How many hours per week can realistically be billed?+
Do I have to pay OASI as a freelancer?+
Should I take out occupational pension insurance?+

Why the hourly rate is not the same as net per hour

Hidden costs as a freelancer