Pension Guide
Pension fund for your nanny: when BVG becomes mandatory and what you pay
Do you have to pay BVG for your nanny?
CHF 134a month of BVG at your cost, and the same comes off her wage. Mandatory: CHF 58'500 a year with a 13th salary, above CHF 22'680.
Minimum retirement credit. The fund adds risk and admin costs (about 1-2 %).
30 days free, then CHF 19.90/month · cancel anytime
No 13th salary? In the calculator ↓Most families think of OASI registration and accident insurance and overlook the second pillar entirely. As soon as your nanny earns enough, occupational pension provision (BVG) becomes mandatory, and you as the employer must enrol her with a pension fund. Here's when the obligation kicks in, how high the contributions are, and how to deduct them correctly.
BVG is mandatory for your nanny once her annual wage is above CHF 22,680: from the year she turns 18 for death and disability, and from the year she turns 25 for retirement savings too.
- A full-time nanny usually earns CHF 45,600-78,000/year and is therefore almost always subject to BVG.
- Only the coordinated salary is insured: gross wage − CHF 26,460.
- Retirement credit of 7-18% by age, split 50/50 between you and the nanny.
From which wage the pension fund becomes mandatory
What counts is the annual wage with the same employer: not the hours.
CHF 22,680
Entry threshold
Coordination deduction: CHF 26,460
Not the whole wage is insured, only the part above the coordination deduction. At least the minimum amount. The calculator below shows the contributions for your case.
BVG calculator: mandatory & cost
Pick a wage and age - see instantly whether BVG is mandatory and what it costs.
= CHF 58'500.00 / year
BVG is mandatory
Annual wage above CHF 22'680 and nanny 25+ - you must enrol her in a pension fund.
Coordinated salary
CHF 32'040.00
insured part (gross − CHF 26'460)
Nanny's share / month
CHF 133.50
deducted from wage
Employer's share / month
CHF 133.50
you pay on top
Retirement credit (35 years → 10%): CHF 3'204.00 / year
BVG minimum rates. Pension-fund risk and admin costs (about 1-2%) come on top. Figures rounded.
Handle BVG automatically with Clino →When is BVG mandatory for a nanny?
Occupational pension provision, the second pillar of the Swiss system, isn't mandatory at every wage level. Two conditions must both be met:
1. Wage threshold: above CHF 22,680 per year
If the annual gross wage is above the BVG entry threshold of CHF 22,680 (2026), the nanny becomes mandatorily insured. Below that there is no obligation. The same limit also decides whether the simplified payroll procedure for nannies is open to you. If the wage is only just below, register her in advance anyway: cancelling an affiliation retroactively is easy, registering after the fact can cost more, and once the nanny has left only a forced affiliation remains (Stiftung Auffangeinrichtung BVG, written answer of 24 September 2026).
2. Age: from 25 for retirement savings
From 1 January after her 17th birthday, the nanny is covered against death and disability. Saving for retirement (the retirement credits) only starts from the year in which she turns 25.
In practice: a 30-year-old full-time nanny on CHF 4,500/month (CHF 54,000/year), a typical nanny wage in Switzerland, is clearly subject to BVG. A 22-year-old part-time nanny on CHF 1,400/month (CHF 16,800/year) is not: her wage is below the threshold. For a full-time post, the pension fund therefore belongs in the full-time nanny cost breakdown from day one.
The Brunner family in Winterthur correctly registered their nanny for OASI and paid accident insurance for two years, but never enrolled her with a pension fund. At CHF 4,800/month, BVG had long been mandatory. Paying the employer contributions in arrears plus default interest cost them over CHF 4,000. The second pillar is exactly the cost families overlook most often.
How high are the BVG contributions?
Unlike OASI, it is not the whole wage that is insured but only the 'coordinated salary'. Here's how it's calculated:
- •Subtract the coordination deduction: gross wage − CHF 26,460
- •Result = coordinated salary (minimum CHF 3,780, maximum insurable CHF 64,260)
- •Retirement credit = coordinated salary × age-based rate (see chart)
How much goes into the pension fund, by age?
Retirement credit as a percentage of the coordinated wage. The employer pays at least half.
Minimum rates per BVG, as of 2026. Minimum interest on retirement assets 1.25%, conversion rate 6.8%. Individual pension funds may offer better benefits.
Example: a nanny on CHF 5,000/month
Take a 38-year-old full-time nanny on a gross wage of CHF 5,000/month, i.e. CHF 60,000/year. Here's her BVG calculation:
| Annual gross wage | CHF 60,000 |
| − Coordination deduction | − CHF 26,460 |
| = Coordinated salary | CHF 33,540 |
| Retirement credit (age 38 → 10%) | CHF 3,354 / year |
| Nanny's share (5%) | ≈ CHF 140 / month |
| Employer's share (5%) | ≈ CHF 140 / month |
On top come the pension fund's risk and administrative costs (roughly 1-2% of the coordinated salary, depending on the fund). You deduct the nanny's share from her wage each month and pay your own share to the fund as well. Whether to run this payroll yourself or hand it over is compared in our overview of nanny payroll options.
⚠ You must actively enrol with a pension fund
There is no 'automatic' enrolment. As the employer you affiliate with a collective foundation or pension fund (e.g. the Substitute Occupational Benefit Institution if you can't find another). The AHV compensation office checks your affiliation, gives you two months and then reports you to the Substitute Institution, which affiliates you retroactively. You then owe the contributions plus default interest, a damages surcharge and the administrative costs (Art. 11 and 12 BVG). Not sure which fund suits you? Our comparison of pension fund options for household employers walks through the difference between Plan AN and the enhanced AN Plus at the Substitute Occupational Benefit Institution.
Why the second pillar matters for your nanny
Occupational pension provision is not bureaucratic luxury. It is a real part of your nanny's retirement. Anyone who works for years without BVG ends up relying solely on the minimal OASI pension. Nannies who moved to Switzerland later in life often have gaps in the first pillar. The second pillar partly compensates for that.
Correct social benefits including BVG are also a sign of fair employment. The Swiss Nanny Association, a nonprofit association, informs nannies and families about exactly this: professional, properly insured working relationships instead of informal cash arrangements.
Independent support: Swiss Nanny Association. The Swiss Nanny Association is a nonprofit association supporting nannies and Au Pairs with information, resources, training and guidance on fair working conditions in Switzerland.
For information and resources, visit swissnanny.orgCommon mistakes with nanny BVG
1. Forgetting BVG entirely
OASI and accident insurance are well known. The second pillar slips through. At a full-time wage it is almost always mandatory.
2. Trying to insure the whole wage
Only the coordinated salary (gross wage − CHF 26,460) is insured, not the full amount.
3. Not deducting the nanny's share
Half the contributions are borne by the nanny. Forget this and you end up paying both halves yourself.
4. Wrong age band
The credit rate rises with age (7 → 18%). Using the wrong rate miscalculates the contributions.
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Calculate BVG automatically - with Clino
Clino works out the coordinated salary, the correct retirement credit and the nanny's share, and shows everything transparently on the payslip. Includes OASI/IV, accident insurance and the salary certificate. CHF 19.90/month.
Get startedFrequently asked questions
From what wage is BVG mandatory for my nanny?
What is the coordination deduction?
Who pays the BVG contributions - me or the nanny?
Which pension fund do I enrol my nanny with?
Does BVG also apply to a young nanny under 25?
Does Clino help with BVG accounting?
Sources
- Federal Social Insurance Office (BSV/FSIO) - Occupational pension provision, threshold amounts 2026: bsv.admin.ch
- Federal Act on Occupational Old Age, Survivors' and Invalidity Pension Provision (BVG), SR 831.40 - Art. 2 (compulsory insurance), Art. 7 (minimum wage), Art. 8 (coordinated salary), Art. 16 (retirement credits)
- AHV 21 reform and BVG threshold amounts 2026 (BVV 2 ordinance)
- Substitute Occupational Benefit Institution - duty to affiliate: chaeis.net
Threshold amounts and rates as of 2026. BVG figures are periodically adjusted to the OASI maximum.