Self-employed & business owners · Module 13

Salary or
dividend?

How you pay yourself as owner noticeably changes provision and taxes.

▲

Pay yourself right

Two ways

Salary or dividend

Builds AHV & pension fund, deductible.

No AHV, partially taxed – but no provision.

ProvisionTaxesSocial contributions

For the salary

ProvisionAHV & pension grow

Buy-instax-attractive

Requirementindustry-standard salary needed

For the dividend

No AHVon ordinary dividends – too low a salary can be reclassified

Partially taxedprivately favored

Sensiblewhen provision already stands

The mix

Balancecombine salary and dividend

Too little salaryweakens the pension

Individualage and situation count

Good to know

💡 First step: Salary or dividend isn't a gut decision – the right mix strengthens provision and saves tax. It's worth optimizing.

This video is no substitute for personal advice.
Baeriswyl Beratungen GmbH · Finance & pension planning · Fribourg