Guide

Employing a cleaner or nanny? Your 6 duties in 2026, and what skipping them costs

Salvador JovellsAs of 25 September 2026Reading time: 6 minutes

From the first franc of wages you are an employer, even for two hours a week. Here are the six duties with the 2026 figures and their legal sources, what a missing registration actually costs, and how to handle it all yourself or with Clino.

Answer in 30 seconds

Updated 25 September 2026

You register every paid household worker with your canton's AHV compensation office (Ausgleichskasse / caisse de compensation) from the first franc, within one month of the start of work. On top come accident insurance, at least the NAV or cantonal minimum wage with 4 weeks of holiday, a payslip with every payment and reporting the annual wage total by 30 January of the following year.

There is no CHF 2'500 exemption in private households. Only teenagers up to the end of the year they turn 17, and young people up to the year they turn 25 earning at most CHF 750 a year from you, are exempt.
Accident insurance: occupational from the first hour, non-occupational from 8 h/week.
Without registration: contributions as a rule up to 5 years back with 5 % default interest and a monetary penalty of up to 180 daily units (AHVG Art. 87).

This applies when

You privately pay a cleaner, nanny, carer or household helper, however few the hours.

Official sources

Start the registration

Your six duties as an employer

Miniature apartment building at dusk with its front removed: in the lit flats, tiny figures clean, look after children and cook — Behind many front doors there is also a workplace. Anyone who pays someone to work there is an employer, with six duties.

They apply from the first paid hour, whatever the workload and whether or not the person also works for other households.

1
Register with the AHV compensation office
From the first franc, within one month of the start of work, with your canton's compensation office. There is no CHF 2'500 exemption for private households as there is for companies. The only exceptions: teenagers up to the end of the year they turn 17, and people up to the year they turn 25 earning at most CHF 750 a year from you.
2
Insure against accidents
Occupational accident cover (UVG-BU) from the first hour, non-occupational (UVG-NBU) as well from 8 h/week. Either with your own policy or through the compensation office (VAVplus).
3
Minimum wage, holidays, key terms in writing
At least the wage in the NAV for domestic work (CHF 20.35/h unskilled, from an average of 5 h/week) or the higher cantonal minimum wage, for example in GE and NE (in BS, JU and TI only below 5 h/week). Holidays: at least 4 weeks, 5 weeks up to age 20 (OR Art. 329a). For an open-ended job, put the tasks, wage and weekly hours in writing no later than one month after the start (OR Art. 330b).
4
Issue payslips, report the wage total
A written payslip with every payment (OR Art. 323b) showing the deductions: AHV/IV/EO 5.3 %, ALV 1.1 % and, if insured, the non-occupational accident premium. You report the annual wage total to the compensation office by 30 January of the following year. In the simplified procedure you pay the invoice within 30 days; missing it risks default interest and exclusion from the procedure.
5
Withholding tax and pension fund, where they apply
In the simplified procedure you deduct 5 % withholding tax from the wage and the compensation office settles it with the contributions. In the ordinary procedure withholding tax applies to foreign employees, usually those without a C permit, at the rate of their canton of residence, paid to the cantonal tax office. With an annual wage above CHF 22'680 occupational pension (BVG) is added.
6
Illness, termination, records
Sick pay under OR Art. 324a or under your canton's NAV; in 15 cantons the NAV requires daily sickness allowance insurance. Termination follows notice periods and protection periods (OR Art. 335c and 336c). Keep the contract, payslips and AHV papers for at least 5 years, as long as the compensation office can, as a rule, claim contributions back (AHVG Art. 16).

What undeclared work costs you

Cash in hand looks simple; the bill comes later. The compensation office claims the contributions, as a rule, up to 5 years back (AHVG Art. 16), with 5 % default interest (AHVV Art. 41bis). A monetary penalty of up to 180 daily units can be added (AHVG Art. 87). After an accident without insurance, the Ersatzkasse UVG pays your employee's benefits but bills you the premiums for up to 5 years (UVG Art. 95 para. 1).

Undeclared household work: every risk, with a calculator →

Simplified or ordinary procedure?

Up to CHF 22'680 annual wage per person and CHF 60'480 for the whole household you can use the simplified procedure; above that the ordinary one applies. What that means in effort and cost is shown in the procedure comparison; all 2026 thresholds with sources are in the threshold overview.

Do it yourself or with Clino

You can do it all yourself: the compensation office's registration form, an accident policy or VAVplus through the compensation office, the payslips and the annual wage report. Clino's free employer course explains each step in plain language.

Go to the free employer course →

If you would rather hand over the paperwork: Clino pre-fills your registration with the compensation office, with the VAVplus box ticked for accident insurance, and then produces every payslip. CHF 19.90 per month, plus the usual contributions and premiums; the first 30 days are free.