In this article, you will find the following information: The status of prostitutes in Switzerland; the average monthly and annual incomes of escorts in Switzerland; the expenses, taxes, and social security contributions that sex workers must pay annually.

Swiss escorts and prostitutes are self-employed and earn income as independent workers

Firstly, it is important to clarify that escorts, prostitutes, and other sex workers in Switzerland are self-employed and therefore do not receive a salary but rather income as independent workers under Swiss tax law. Indeed, it is illegal to employ sex workers in Switzerland, as it would violate the laws against procuring outlined in the Prostitution Act (LProst). Escorts and prostitutes are therefore required to be independent and do not depend on an employer or a company.

As such, their incomes are variable and will depend on the attendance at the salon where they work, their popularity among clients, or their visibility on the web if they work from home.

Average monthly and annual incomes of an escort or prostitute in Switzerland

When we talk about average incomes, we mainly refer to gross incomes.

An escort or sex worker earns between 200 and 500 Swiss francs per hour in Geneva.

Considering a 7-hour day or evening with a total of 5 clients, an escort can earn 1000 to 2500 CHF per day, 30,000 to 75,000 CHF per month, 360,000 to 900,000 CHF per year.

It’s important to note that these are gross incomes that do not take into account expenses, taxes, and social security contributions that prostitutes and sex workers must pay. Moreover, this is also an ideal situation, and only the most popular escorts who manage their communication well can achieve such earnings.

Expenses, costs, taxes, and social security contributions of sex workers in Switzerland

Firstly, it is necessary to distinguish between two types of escorts and sex workers:

• Undeclared escorts, who are often sex workers from abroad and cannot stay in Switzerland for more than 90 days. Most of these escorts choose not to declare their activity in order to generate maximum income before leaving Switzerland.
• Declared escorts. These escorts are either Swiss or belong to nationalities authorized to work in Switzerland as self-employed workers. These sex workers will therefore have to pay taxes, contribute to the first pillar of social security, and, if applicable, collect and pay VAT.

Renting a room in an erotic salon – First expense item

Most of the time, escorts choose to work in erotic salons. These salons provide them with a suitable and secure structure. However, this comes at a cost, and the payment of charges related to renting a room in these salons constitutes the first expense item for escorts, as the rental price is particularly high. Other escorts choose to work from their own homes, but it is rare for landlords to rent their properties to sex workers.

In any case, expenses and other costs, such as those related to renting a room in a salon, are deductible expenses from the annual income and will help reduce income tax.

Taxation of incomes of escorts in Switzerland

The taxation of individuals varies from canton to canton and from municipality to municipality. For example, in Geneva, for an escort living in the municipality of Carouge, earning 240,000 francs per year, the average tax rate would be 32%, amounting to 77,400 francs.

Social security contributions of escorts in Switzerland

In Switzerland, the social security contribution rate depends on the annual income. For an escort earning over 50,000 francs per year, the rate is 9%. Thus, in the example of an annual income of 240,000 francs, 21,600 francs would need to be paid in the form of social security contributions (mainly for the first pillar AVS).

Escorts are exempt from contributing to the second pillar since they have the status of self-employed workers. However, it is possible and even advisable for them to contribute to the second pillar to benefit from comfortable retirement pensions when they reach retirement age.