Freelancing - sole proprietorship and umbrella companies are compatible?

Hello everyone!

I’ve recently switched to a freelance career.
I work for my first client under the sole proprietorship legal form (still need to submit paperwork to the compensation office though).
Now, I’ve found another client who offered me a part-time contract as an external employee via a payrolling contract. To the law, this is like being employed. They don’t work with freelance under the sole proprietorship legal form.

I’ve a couple of questions, since I want to keep both:
1 - Can I? Can I be self-employed part-time (sole proprietorship) and employed part-time?
2 - If yes, do I have to contribute for the first pillar for my self-employed part?

Is there someone of you who experienced something similar?
If you work with umbrella companies, do you have multiple clients? How does it work?

Thanks!

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Yes, you can be self-employed part-time and employed part time. You must probably be careful about art. 321a al. 3 CO/OR. I think this is the article that makes you ask your employer his permission to work elsewhere. Even if he gives you the permission, you still can’t steal his clients.

Yes, you still have to contribute to the first pillar. I don’t understand what makes you think that wouldn’t be the case.

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Thanks!
I will check then, but it should be fine, since it looks restricted only for competitors in my case.

For the first pillar, I was thinking that since I already contribute with my employee contract, maybe that’s all. But apparently it’s not the case.

Do you know what happens for the third pillar limit of ~6800CHF in this case? Does it still hold since I’m part-time employed? And for the second pillar, am I able to withdraw it since I’m also self-employed?

Thanks a lot!

You always have to contribute to the first pillar for both. However, there is a reduction in one case: If your income from part-time self-employment in a year is less than CHF 9’600, you only pay the minimum rate (5.371%) of that income instead of the usual minimum contribution of CHF 503 (assuming you already contribute at least CHF 503 from your part-time employment). See AHV 2.02 “Beiträge der Selbständigerwerbenden” section 7.

If you pay into pillar 2 through the part-time employment (must be the case if the yearly salary is >= CHF 21’510), you have the small 3a limit of CHF 6’883. Otherwise you have the large 3a limit of CHF 34’416, capped at 20% of your total AHV income (employed and self-employed).

You may be able to withdraw from your pillar 2 when becoming self-employed. However, that’s essentially a one-time option, you can’t repeatedly/continuously withdraw from your pillar 2. I’m not familiar with the exact conditions, though.

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…as main occupation.

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Thank you for your answers! They are very clear :slight_smile:

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