Household 2027

What changes for your household in 2027

Salvador JovellsChecked 4.11.20266 min read

What changes for me?

Canton

Job

Hours a month

Hourly wage (CHF)

Nothing to do before 1 January

DecidedThe minimum wage stays at CHF 20.35. Your wage is above it.
Still openWorkplace in the city of Zurich or Winterthur: the city minimum wage does not apply yet, the start date is open.
Still openFamily allowances: the new rate is not yet published (today 1.025 %).
DecidedBy 30 January: report last year's wages to SVA Zürich.

Your costs per year

2026: CHF 17'614
2027, as far as known: CHF 17'614

The same, as things stand.

Still calculated with today's value: family allowances, accident insurance.

Start 30 days free →

Assumptions: same paid hours every month, 4 weeks of holiday included, no pension fund, office administration costs or Clino. Minimum wage: the step without training, often higher with experience or training. The hours are an example, the wage is the canton's average according to quitt 2025. Change both.

For most households almost nothing moves in 2027: the AHV and ALV rates stay and so do the minimum wages in the NAV. What is new: the CHF 23'040 limit for the simplified procedure, higher minimum wages in Geneva, Basel-Stadt, Ticino and the city of Lucerne, and different family allowance rates in some cantons. Anything not yet published is marked «still open» here. Your deadline stays 30 January.

Every item, each with its status

Decided means: officially published or set directly by law. Still open means: there is no official value, and we do not guess. All details checked on 4.11.2026.

Decided

This is settled, even where the value does not change.

Reporting last year's wages
The deadline for the wage declaration to the compensation office stays 30 January.
What you do: Report the 2026 wages by 30 January 2027. Pay the office's invoice within 30 days.
2026
30 January
2027
30 January
Source: AHV/IV leaflet 2.07
Salary certificate for last year
You need it in the ordinary procedure. In the simplified procedure the office sends the tax confirmation to the employee. A certificate is almost never needed there: Neuchâtel recommends one, Schaffhausen asks for one for family allowances. More on the salary certificate in a household.
What you do: In the ordinary procedure, hand it to the employee by the end of January.
Source: AHV/IV leaflet 2.07, ESTV/SSK
Wage limit in the simplified procedure
Above this limit per person and year, the simplified procedure is no longer possible. It follows the BVG threshold. All household thresholds at a glance.
What you do: Check the 2027 annual wage. You can only switch at the start of a year: tell the office by 31 December.
2026
CHF 22'680
2027
CHF 23'040
Source: BSV, AHV/IV leaflet 2.07
Joining a pension fund
Above this annual wage BVG cover becomes mandatory, unless the person is already insured elsewhere through their main job. For fixed-term contracts of three months or more, the monthly wage counts. The coordination deduction rises from CHF 26'460 to CHF 26'880. How to choose a pension fund for domestic staff.
What you do: If the person is insured: report the 2027 wage to the pension fund. If the 2027 wage is newly above the threshold: join a pension fund.
2026
CHF 22'680
2027
CHF 23'040
Source: BSV, Bundesrat, AHV/IV leaflet 2.06
Young people: who starts paying AHV
AHV starts in the year someone turns 18. In a private household, an annual wage up to CHF 750 stays free of contributions until the year the person turns 25. No accident premium is collected on this small wage, and a substitute premium is possible after an accident. More on young people in the household.
What you do: Above CHF 750 a year: register and pay contributions.
2026
Born in 2008
2027
Born in 2009
Source: AHV/IV leaflet 2.06
Geneva: minimum wage
The cantonal minimum wage rises on 1 January. All minimum wages by canton are in our overview.
What you do: If the hourly wage is below it: raise it from 1 January.
2026
CHF 24.59
2027
CHF 24.73
Source: GE
Basel-Stadt: minimum wage
In a household it applies below 5 hours a week and for childcare only. From 5 hours a week the NAV at CHF 20.35 otherwise comes first (information from the Basel-Stadt Office of Economy and Labour, October 2026).
What you do: If the hourly wage is below it in these cases: raise it from 1 January.
2026
CHF 22.20
2027
CHF 22.50
Source: BS
Ticino: minimum wage
The decree lists CHF 20.50 for work in private households. For staff without training or 4 years of experience that is right in any case, even if the NAV at CHF 20.35 could keep applying from 5 hours a week. With experience or training, the higher NAV wages apply.
What you do: If the hourly wage is below it: raise it from 1 January.
2026
CHF 20.00
2027
CHF 20.50
Source: BU 34/2026
City of Lucerne: minimum wage
It applies to work in the city of Lucerne, private households included. Voters confirmed it on 27 September 2026.
What you do: If the workplace is in the city and the hourly wage is below it: raise it from 1 January.
2026
CHF 22.75
2027
CHF 23.00
Source: Stadt Luzern
AHV/IV/EO and ALV5.3 % + 1.1 %
The rates stay: 5.3 % and 1.1 %, each for you and for the employee. The deductions in detail.
Source: Bundesrat, AHV/IV leaflet 2.06
Withholding tax in the simplified procedure5 %
Stays at 5 % for federal and cantonal tax together. What else the simplified procedure means.
Source: AHV/IV leaflet 2.07
Allowance for pensionersCHF 16'800
Stays at CHF 1'400 a month or CHF 16'800 a year. This much of the wage of someone at reference age or older stays free of AHV contributions. Early retirees get no allowance.
Source: Bundesrat, AHV/IV leaflet 2.06
NAV for domestic workCHF 20.35
No new step: CHF 20.35 without training, CHF 22.30 with 4 years of experience or an EBA, CHF 24.55 with an EFZ. The contract runs until 31.12.2028 and applies from 5 hours a week, not in Geneva.
Source: SECO, AHV/IV leaflet 2.06
Family allowances and office costs: what is settled
Employer rate: BS 1.65 % → 1.55 %, SH 1.3 % → 1.2 %, SG 1.8 % → 1.7 %. Employee share: VS 0.131 % → 0.101 %. Administration costs: SO 4 % → 4.3 %. Only the calculation changes, you have nothing to do.
Source: SVA SG, SH, BS, VS, AKSO
Tax deduction for childcareCHF 25'800 → CHF 25'900
Direct federal tax, tax year 2027. Cantons have their own amounts.
Source: ESTV
Board and lodging as wagesCHF 990
The value of meals and lodging stays at CHF 990 a month.
Source: ESTV
Health insurance premiumsCHF 412
The average premium rises by 5.0 %. The employee pays it, the household owes nothing for it. What this means: household help and health insurance.
Source: BAG

Still open

No official value yet. Until then: do not count on it, ask.

Total household wages in the simplified procedureCHF 60'480 → calculated CHF 61'440
The limit is twice the maximum annual old-age pension. With twelve monthly pensions that makes CHF 61'440. The leaflet updated for 2027 has not come out yet.
Source: AHV/IV leaflet 2.07, BSV
Minimum income for family allowancesCHF 7'560 → calculated CHF 7'680
From this annual income (CHF 640 a month, all wages together) a person gets family allowances as an employee, below it possibly those for people not in work. The law (FamZG Art. 13) says half of the annual minimum pension. With twelve monthly pensions that makes CHF 7'680, but the figure is not officially printed yet. The minimum allowances of CHF 215 and CHF 268 stay as things stand.
Source: EDI/BSV, AHV/IV leaflet 6.08
Family allowances: all other cantons
For 23 cantons we have not yet found an official rate. The last overview from the BSV came out in December. Ya es seguro en Soleura: las asignaciones suben a un mínimo de CHF 230 por hijo y CHF 280 en formación, el tipo sigue abierto.
Source: BSV, AHV/IV leaflet 6.08, SO
Accident insurance through the office (VAVplus)0.505 % + 1.432 % → not yet published
Today 0.505 % for work accidents and 1.432 % for non-work accidents, where the office offers it. We have not yet found the 2027 premiums. With your own policy, your insurer's invoice counts.
Source: AK BS, AHV/IV leaflet 2.07
Withholding tax in the ordinary procedure
The 2027 tariffs are not online yet, December is usual. They vary by canton and person.
Source: ESTV
Neuchâtel and Jura: minimum wage
Today CHF 21.35 and CHF 21.40. We have not yet found an official amount for 2027. In Jura the NAV comes first from 5 hours a week.
Source: NE, JU
Geneva: steps by training («CTT-EDom»)
Today CHF 24.85 and CHF 25.11, mandatory until 31.12.2026. A renewal has not been published yet. The CHF 24.73 minimum wage applies either way.
Source: CTT-EDom
City of Zurich and Winterthur: minimum wage
CHF 23.90 in Zurich and CHF 23.00 in Winterthur are decided but not in force. The date is open. Zurich announces the start at least six months ahead, so not for 1 January.
Source: Stadt Zürich, Winterthur

Vote

The people decide. None of these proposals changes anything on 1 January.

Federal: additional AHV financing
29 November 2026. The standard VAT rate would rise by 0.4 points, in 2028 at the earliest. Wage contributions are not part of the proposal.
Source: admin.ch
Valais: minimum wage initiative
29 November 2026. It asks for a law with CHF 22.00 an hour, government and parliament reject it. Even a yes would not apply on 1 January. The text speaks of employees of companies, so whether households would be covered is open.
Source: VS, Initiative
Federal: proposal on minimum wages
28 February 2027. Generally binding collective agreements would take priority over cantonal minimum wages. On our reading, a person employed directly by a household falls under no such agreement.
Source: admin.ch, BBl 2026 1770

Your winter in one list

From the November vote to the February invoice.

29 November 2026
Votes at federal level and in Valais
This changes nothing on your payslip on 1 January.
November and December 2026
The office gets in touch
Depending on the office you get its form, a letter or a code for filing online. If nothing comes, the form is on its website. The open rates usually become known now.
31 December 2026
Last day to move to the simplified procedure
Only if you want to switch and stay under the new limit: tell the office.
1 January 2027 (Friday)
New minimums and limits apply
The January wage already has to be right. If it is below the new minimum, raise it.
30 January 2027 (Saturday)
Report the 2026 wages to the compensation office
The 30th is a Saturday, and at several offices receipt counts, not the postmark. By post, send it a few days earlier.
End of January 2027
Salary certificate 2026, ordinary procedure only
That is the usual practice, so the person has it for their tax return.
In February 2027
Check and pay the office's invoice
Payable within 30 days. After that the office can charge default interest.
28 February 2027
Vote on minimum wages
Nothing to do. We will add the result here.

Green: you do something here, if it applies to you.

Every date of the year is in the employer calendar.

The plain list of facts to print: the sheet on 1 January.

Three places we look at closely

Here we separate what the law says, what applies in practice and what stays unclear.

Why CHF 61'440 still shows as open

What the law says: The undeclared work act sets the business's total wages at twice the maximum annual old-age pension.
What applies in practice: Twelve times the new maximum pension, doubled, makes CHF 61'440. Clino's calculation already uses this value. A single household rarely reaches this sum.
What is unclear: Leaflet 2.07 still prints the 2026 value. It counts twelve monthly pensions. We have found no official statement on whether the 13th old-age pension raises the limit. We move the item to decided as soon as it prints the new figure.

Ticino: CHF 20.50 or CHF 20.35?

What the law says: The cantonal decree lists work in private households at CHF 20.50. A transitional provision can let a lower NAV wage keep applying.
What applies in practice: Clino calculates with CHF 20.50. For staff without training or experience that is allowed in any case.
What is unclear: No authority has confirmed for households whether CHF 20.35 is enough from 5 hours a week. If in doubt, ask the cantonal labour office.

The 28 February proposal: does your minimum wage go away?

What the law says: The change to the act on generally binding agreements gives generally binding collective agreements priority over cantonal minimum wages. A NAV is not such an agreement.
What applies in practice: A person employed directly by a household falls under no generally binding collective agreement. On our reading, their minimum wage stays the same however the vote goes. It can differ for staff of a temp agency or a cleaning company.
What is unclear: This is our reading of the wording, not a statement from an authority.

Frequently asked questions

Do I have to do something in January for sure?

Yes, if you had an employee in 2026: the year's wages go to the compensation office by 30 January. That has nothing to do with the new rules though, this deadline has always existed.

Do I have to raise the wage in 2027?

Only if it is below a minimum wage that applies to you. For households the law has no general duty to adjust for inflation. The NAV stays unchanged in 2027.

Do the deductions on the payslip stay the same?

AHV/IV/EO and ALV, yes. The accident premium is not yet published. Family allowances are usually paid by the household alone, and their rate is still open in most cantons: you can see that above under «Still open».

When will the open values be known?

Most in December, some only in January. We check them and change the status here and the date at the top of the page. As long as an older date stands there, a figure may have come out in the meantime.

Does the CHF 2'500 limit apply in a household too?

No. The rule for small wages up to CHF 2'500 a year does not apply in private households. There the wage is subject to contributions from the first franc, with two exceptions: young people up to CHF 750 and the allowance for pensioners.

What if this page and my office disagree?

Your compensation office's answer counts. It decides on your case. Do let us know, so we can check the page.

How Clino calculates the new year

If you are already a customer: Clino calculates every payslip with the rates of the year it belongs to. What is official for 2027 is already in, what is not yet published runs on the 2026 value for now. Clino does not change the wage itself: the panel warns about an hourly wage below the minimum on file, and you make the change.

Not with us yet: Clino prepares payslips and forms, you file them. 30 days free.

Start 30 days free

Just the numbers, no account: the wage calculator for households.

What applies all year: your duties as an employer.

Sources

All sources checked on 4.11.2026. Official titles in the language of the document. Not legal advice: in an individual case, your compensation office's answer counts.

Learn more

Employer duties in the household: the complete 2026 overviewRead article

2026 thresholds: CHF 22'680, 60'480 & the 5%Read article

Cleaner hourly wage Switzerland 2026: CHF 27–35, min. 20.35Read article

Salary Deductions for Household Staff 2026: 11.4%Read article