Self-employed or Sàrl: what really changes
It's not just a question of image. Liability, social insurance, accounting, unemployment: the two forms do not protect the same things.
The question comes up with every project: do I start out as self-employed, or set up a Sàrl straight away? Here are the differences that really count.
Self-employed status is not yours to decide
This is the first misunderstanding. You do not become self-employed because you decide to: it is the social insurance office that recognises — or refuses — that status. It looks at the facts: do you work for several clients, do you carry the economic risk, do you organise your activity freely?
A refusal is not unusual, and it often comes at the worst moment: after the first invoices.
What the self-employed do not have
They pay AHV/AVS contributions on their income, at a reduced rate for modest earnings. But three protections are missing or become optional:
- No unemployment insurance. A self-employed person cannot join it, full stop.
- Occupational pension cover becomes optional.
- So does accident insurance.
Many people who start out discover these three lines afterwards.
Liability
A self-employed person is liable for every debt of the business on their private assets. A Sàrl draws a line: once the capital is paid in, the partner is in principle not liable beyond it.
This is often the deciding point, as soon as there is stock, machinery, employees — or simply a house to protect.
The thresholds to know
Two figures shape the move from one form to the other:
- 100,000 francs of gross receipts: above that, a sole proprietorship must be entered in the commercial register.
- 500,000 francs of turnover: above that, full double-entry accounting becomes compulsory. Below it, a record of receipts, expenses and assets is enough.
And a detail that often escapes people: the name of a sole proprietorship must contain your family name. A Sàrl is free to choose its name.
The right moment can be calculated
Switching too early costs unnecessary fees; switching too late costs tax and risk. We look at your figures and tell you where you stand.
And if you decide to incorporate: our support starts at 1,400 francs, fixed price, all fees included.
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