A Minijob for your cleaner: what applies in Switzerland?

Minijob in Germany, employment in Switzerland: the comparison

Seven points that change with the move. On the left what you know, on the right what applies now.

The simplified procedure combines social security (AHV), unemployment insurance (ALV), family allowances and tax at source in one statement a year. Whether it fits your case is answered in Simplified or ordinary procedure? Accident insurance is not included automatically, see Which accident insurance does household help need?

And the tax deduction?

It does not exist in Switzerland. Cleaning your own home counts as a private living cost (Art. 34 let. a DBG), even when the cleaner is properly registered. Household help only becomes deductible when she looks after children or helps because of a disability. The details are in Can you deduct your cleaner from your taxes?

4 steps to a registered cleaner

1. 1Register as an employerWith your canton's compensation office (Ausgleichskasse), ideally before the first working day. Up to CHF 22,680 in yearly wages in the simplified procedure.
2. 2Take out accident insuranceA UVG policy with an insurer. In most cantons you can take it out together with the registration at the compensation office.
3. 3Contract and payslipPut wage, hours, holidays and notice period in writing. She gets a payslip every month.
4. 4Declare the wages once a yearBy 30 January you report the previous year's wages to the compensation office. One bill for all contributions follows.

You can do all of this yourself, the compensation offices' forms are free. How registration works in your canton is shown in the guide Registering a cleaner in Switzerland. The duty starts with the first hour, see From when do you have to register a cleaner?

Where Clino helps

Clino prepares the registration with the compensation office, creates the payslip every month and, at year end, the documents for the wage declaration. You file them yourself. Clino costs CHF 19.90/month.

Paying cash in hand does not pay off even at two hours a week: the contributions are claimed back retroactively, and not settling the wages is a criminal offence. More in What do you risk with undeclared work at home? If you have only just arrived, this overview helps: New in Switzerland: hiring household help correctly.

Frequently asked questions

• Is there a Minijob in Switzerland?No. Switzerland has no earnings limit below which a job in a private household is settled at a flat rate.+

  Social security (AHV) contributions are due from the first franc. For wages up to CHF 22,680 per year and employee there is the simplified procedure: one registration, one statement a year.

• Can I deduct my cleaner from my taxes in Switzerland?No. Unlike in Germany (§ 35a EStG, 20 % of the cost), cleaning your own home is a private living cost in Switzerland and not deductible (Art. 34 let. a DBG).+

  Only childcare, up to CHF 25,800 per child at federal level, and help because of a disability are deductible.

• What is the Swiss equivalent of the Haushaltsscheck?The simplified procedure.+

  You register with your canton's compensation office (Ausgleichskasse) and settle AHV, ALV, family allowances and 5 % tax at source there once a year. It applies up to CHF 22,680 in wages per employee and CHF 60,480 in total wages in the household. Two differences: accident insurance is not included automatically, and you write the payslip yourself.

• Do I have to register her even for 2 hours a week?Yes. In a private household, AHV contributions are due from the first franc, and accident insurance applies from the first hour.+

  From 8 hours a week, cover for accidents in her free time is added.

• What does a cleaner cost me in Switzerland on top of the wage?An example for the canton of Zurich: at CHF 30 per hour and 3 hours a week it comes to about CHF 422 in wages and CHF 34 in contributions per month, CHF 456 in total.+

  The contributions cover AHV/IV/EO, ALV, family allowances and accident insurance. Use the calculator above for your own figures.

• What happens if I do not register my cleaner in Switzerland?An employer who does not join a compensation office and settle the wages commits an offence under the AHV Act: a monetary penalty of up to 180 daily units (Art. 87 AHVG).+

  On top come the social insurance contributions, as a rule back-dated up to 5 years.

• My cleaner lives in Germany and works for me in Switzerland. Where is she registered?In Switzerland. Someone who works in only one country is insured there, and where she lives plays no role (place-of-work principle).+

  So you register the cross-border commuter with your compensation office like any other employee. If she also works in Germany, German law may apply to all her jobs, depending on the extent: clarify this with the compensation office before the first wage.