Reference
2026 thresholds for household staff: 22'680, 60'480 and the 5%
CHF 22'680
The most an employee can earn from you per year if you want to use the simplified procedure. Above it, the pension fund (BVG) becomes mandatory too. The figure has applied since 1.1.2025 and is unchanged for 2026.
Source: BGSA Art. 2, BVG Art. 7, AHV leaflet 2.07 (as of 1.1.2026). Checked on 25.09.2026.
All 2026 thresholds at a glance
All values are annual and apply across Switzerland. They are measured against the AHV-relevant wage (see below), not just the amount paid out.
| Figure | What it regulates | In force since | Legal basis |
|---|---|---|---|
| CHF 22'680 per year | Maximum annual wage per employee under the simplified settlement procedure | 1.1.2025 (unchanged in 2026) | BGSA Art. 2 para. 1 lit. a |
| CHF 22'680 per year | BVG entry threshold: above this annual wage the pension fund becomes mandatory (per employer; risk cover from 1 January after the 17th birthday, savings contributions from 25) | 1.1.2025 (unchanged in 2026) | BVG Art. 7 |
| CHF 60'480 per year | Maximum combined annual payroll of all employees of one household (simplified procedure) | 1.1.2025 (unchanged in 2026) | BGSA Art. 2 para. 1 lit. b |
| 5 % | Flat withholding tax under the simplified procedure, for every employee whatever their permit; the tax is settled definitively with it | 2008 (unchanged) | BGSA; DBG Art. 37a |
| CHF 1'890 per month | BVG for jobs lasting under a year: if the monthly wage is above this, the pension fund can be mandatory even under the simplified procedure | 1.1.2025 (unchanged in 2026) | Leaflet 2.07 no. 8 |
| 8 h/week | From this many hours with you, the employee must also be insured against non-occupational accidents (NBU); occupational accident cover applies from the first hour | unchanged in 2026 | UVV Art. 13 |
If the job starts partway through the year, SVA Zürich prorates the limit: with a start on 1 July the wage up to year end may not exceed CHF 11'340 (written answer of 13.8.2026). Leaflet 2.07 is worded less strictly; plan with the stricter reading and ask your Ausgleichskasse when in doubt.
Source: clino.ch, 2026 thresholds for household staff in Switzerland. Checked on 25.09.2026.
Is your household below the limits?
Enter the wage and you are done: the check shows instantly whether the simplified procedure is available, whether the pension fund becomes mandatory and how much withholding tax is due.
CHF 9'984 a year
+7.6 h/week left to 22'680
CHF 20'384 a year
+1.5 h/week left to 22'680
CHF 21'216 a year
+0.8 h/week left to 22'680
You can use the simplified procedure for the whole household
No wage is above CHF 22'680, and together they come to CHF 51'584 of at most CHF 60'480. That leaves CHF 8'896 a year below the household limit.
- 5% flat withholding tax, about CHF 2'579 a year for all of them together. The tax on these wages is then settled.
- Usually no pension fund (BVG).
Annual wage = CHF/h × hours × 52 weeks, which covers the holiday supplement. If someone lives with you, CHF 990 a month for board and lodging counts on top. If a job starts partway through the year, SVA Zürich prorates the limit (start on 1 July: half).
Why 22'680 appears twice in the law
CHF 22'680 is no coincidence of two laws: for the cap of the simplified procedure, the BGSA explicitly borrows the threshold amount from BVG Art. 7, the same figure that serves as the entry threshold into the pension fund. When the BVG amount rises, the procedure cap moves with it automatically.
In practice: as long as an employee's annual wage stays at or below CHF 22'680, you can use the simplified procedure and there is usually no BVG obligation. Above it, the ordinary procedure applies and the pension fund becomes mandatory: for death and disability from 1 January after the 17th birthday, for old age from 25. The BVG threshold counts per employer. Exception for short jobs: if the employment lasts less than a year and the monthly wage is above CHF 1'890, the pension fund can be mandatory even under the simplified procedure (leaflet 2.07, no. 8). If the wage is just below or just above the threshold, better register the employee with the pension fund in advance: cancelling an affiliation retroactively is easy, registering after the fact can cost more, and once she has left only a forced affiliation remains (Stiftung Auffangeinrichtung BVG, written answer of 24 September 2026).
Annual AHV wage per employee
CHF 60'480: the household total
The second limit does not count per person but per household: the wages of all employees combined must not exceed CHF 60'480 per year. The amount equals twice the maximum annual AHV old-age pension, which is why it is always adjusted together with the pension.
Even if every single employee stays below the per-person cap, the sum of all wages can exceed the household total; in that case the simplified procedure is no longer available for the entire household.
The 5% flat tax
Under the simplified procedure you withhold a flat 5% tax from the wage, for every employee, including Swiss citizens and C-permit holders. The compensation office forwards it; the tax on this wage is then settled, and the employee attaches the office's certificate to her tax return. What many overlook: with a low total income the flat rate can be higher than her normal tax, with a higher income lower. How the ordinary procedure handles withholding tax is explained in the comparison of the two procedures.
What counts as wage?
All limits are measured against the AHV-relevant wage, which covers more than the amount paid out:
Cash wage
The agreed wage, including a 13th salary or bonus, if agreed
Wage in kind
CHF 990 per month for board and lodging with live-in staff
Holiday supplement
On hourly pay: 8.33% with 4 or 10.64% with 5 weeks of holiday
Public-holiday pay
The indemnity for paid public holidays counts too
Downwards there is no de-minimis line: in a private household the wage is AHV-liable from the first franc. The only exception is young employees up to 31 December of the year they turn 25: on at most CHF 750 of wage per year, contributions are only levied if they ask for it (AHVV Art. 34d).
What happens above the limits?
If the wage exceeds one of the limits, the ordinary procedure applies, and from CHF 22'680 a year the pension fund comes on top. If a limit is only crossed during the year, the office settles the whole calendar year from 1 January under the ordinary procedure. How the two procedures differ and when you can switch is explained in the comparison: simplified or ordinary procedure.
Common questions
›Does the CHF 22'050 entry threshold still apply?
No. CHF 22'050 was the BVG entry threshold until the end of 2024. Since 1.1.2025 the figure is CHF 22'680. It is unchanged in 2026. The same figure also caps the simplified settlement procedure.
›Do the limits apply per person or per household?
Both, depending on the figure: CHF 22'680 applies per employee and year, CHF 60'480 to the combined payroll of all the household's employees. The BVG entry threshold of CHF 22'680 counts per employer. Wages from different households are not added together for it.
›Do board and lodging count as wage?
Yes. All limits are measured against the AHV-relevant wage: cash wage plus in-kind wage (CHF 990 per month for full board and lodging) plus holiday supplement and public-holiday indemnity.
›What if the employment starts partway through the year?
The limits are annual values. SVA Zürich prorates them for a start partway through the year (start on 1 July: at most CHF 11'340 of wage up to year end). Plan with this reading and ask your Ausgleichskasse when in doubt before relying on the simplified procedure.
›Is the simplified procedure mandatory if I am below the limits?
No, it is optional: below the limits you may still settle under the ordinary procedure, for instance when the 5% flat tax works out worse for your employee than her normal tariff. The reverse is not true: above the limits, only the ordinary procedure remains.
›How much is CHF 22'680 per month or per hour?
Spread over the year, CHF 22'680 is about CHF 1'890 per month. At CHF 30 an hour that is roughly 63 hours a month. A cleaner who comes a few hours a week stays well below it. What counts, though, is always the annual wage.
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Sources
BGSA Art. 2; BVG Art. 7; DBG Art. 37a; UVV Art. 13; AHVV Art. 34d; AHV/IV leaflets 2.06 and 2.07 (as of 1.1.2026); BSV key figures 2026. Every number on this page is rendered from the same verified database Clino uses to produce payslips; page checked on 25.09.2026.