Secondary Employment in Switzerland
Working a second job (Nebenerwerb / activité accessoire) alongside your main employment is generally permitted in Switzerland, subject to contract clauses and the absence of a conflict of interest. Side income must be declared for tax and social insurance purposes.
- Legal basis: Art. 321a
- For small secondary incomes (below CHF 2,300/year), a simplified AHV procedure applies
- Self-employed secondary activity: AHV paid directly by the worker at 9.65%
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.
Context on the Swiss job market helps frame any career decision in Switzerland. Our gross-to-net salary guide shows what Swiss gross salaries look like after AVS, LPP and tax deductions. The salary negotiation guide covers how to use market data in offer discussions and which arguments work with Swiss recruiters. Our guide to working in Switzerland as a foreigner covers entry conditions, permit categories and practical relocation steps. The work permit guide explains B, C, G and L permit categories and processing timelines. For cross-sector salary benchmarks, the Switzerland salary guide covers all major roles and cities.
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.
What is the 13th month salary in Switzerland?
The 13th month salary in Switzerland refers to an additional monthly salary paid once a year, typically in December. It is included in annual salary benchmarks as standard: when a Swiss employer quotes CHF 120,000 per year, this normally means 13 monthly payments of approximately CHF 9,231 each, not 12 payments of CHF 10,000. The 13th month is governed by the employment contract or collective agreement (GAV), not by statute. It is subject to social contributions (AHV/ALV) and income tax. Always clarify with a prospective employer whether a quoted annual figure includes or excludes the 13th month.
How do Swiss notice periods work for employment contracts?
Under Swiss law (Code of Obligations, Art. 335c), notice periods during probation (default 1 month, up to 3 months by agreement) are 7 days. After probation, statutory notice periods are: 1 month during the first year, 2 months in years 2 to 9, and 3 months from year 10 onwards. Notice must be given in writing by end of calendar month (or end of the agreed notice period month). Contractual or GAV notice periods can be longer but cannot be shorter than statutory minimums. Protected periods exist (illness, accident, pregnancy) during which termination is suspended or prohibited.
Swiss Code of Obligations (CO Art. 321a) · SECO · admin.ch