Nanny · Payroll

Nanny in the simplified procedure: how many hours a week fit under the limit (2026)

Salvador JovellsUpdated: 25.09.2026Reading time: 4 min

A mother and the nanny laughing at the kitchen table over a single form, a thick binder beside it, the children playing behind them — Whether you may settle your nanny under the simplified procedure comes down to almost one number: her annual wage.

Whether you may settle your nanny under the simplified procedure comes down to almost one number: her annual wage. Here is how many hours a week that covers, and what happens if her hours go up during the year.

Answer in 30 seconds

Updated 25.09.2026

Only a part-time nanny. The simplified procedure is possible up to CHF 22'680 of AHV-liable annual wage per employee, and the whole household may pay at most CHF 60'480 in total. Even at the minimum wage of the household NAV (CHF 20.35 an hour) the limit is reached at about 21 hours a week. A full-time nanny on 40 hours earns about CHF 42'328 a year even at the minimum, so she belongs in the ordinary procedure, with a pension fund.

What counts is the AHV-liable wage: holiday pay, a 13th salary and, for a live-in nanny, board and lodging (CHF 990 a month) are all included.
If the wage goes over the limit during the year, the compensation office re-bills the whole year from 1 January under the ordinary procedure, not just from the month it was exceeded.
If the job starts during the year, offices such as SVA Zürich pro-rate the limit: for a start on 1 July it drops to CHF 11'340. Ask your office before you register.

This applies when

Families hiring a nanny privately who have to choose between the two settlement procedures.

Official sources

Up to how many hours a week does your nanny fit?

Calculation: the CHF 22'680 limit divided by the hourly wage times 52 weeks (paid holidays included). The three hourly wages are the minimum wages of the standard employment contract (NAV) for household work. If you pay more, as is usual for nanny wages in Switzerland, the hours drop accordingly.

	NAV minimum wage	Maximum hours per week
Unskilled	CHF 20.35	21
Unskilled with at least four years' experience, or EBA	CHF 22.30	19
With EFZ	CHF 24.55	17

Cantonal minimum wages such as in Geneva, Basel-Stadt or Neuchâtel are higher and lower the hours further. In the check below you calculate with your real wage.

Your case: in or out, and how much room is left?

The check uses the AHV-liable wage, so holiday pay, any 13th salary and board and lodging are included, plus the total payroll of everyone employed in your household.

Nanny simplified-procedure check

Your numbers, the two limits and the room left.

CHF/hourHours/weekWeeks/year

Holiday pay is paid on top of the hourly wageBoard and lodging (in-kind wage) includedFixed-term, less than one year

Annual wages of other household staff (CHF)

Simplified procedure possible

This employee's wageCHF 21'839 / 22'680

Household payrollCHF 21'839 / 60'480

Room up to the limitCHF 841

That is roughly 22 extra hours a year.

Withholding tax 5 %, deducted from her wageCHF 1'092

Not a surcharge for you: you deduct it from her wage and pass it on to the compensation office.

Estimate based on your input. Your compensation office's assessment is binding.

Next step: register your nanny and get the monthly payslip, with your numbers already filled in.

Four nanny situations where the limit tips over

More hours during the year

A second child, school holidays, a few more evenings: a few extra hours a week push the annual wage over CHF 22'680. The office then re-bills the whole calendar year under the ordinary procedure. If you are just under, start in the ordinary procedure straight away: moving back to the simplified procedure is only possible on 1 January.

Live-in nanny

If the nanny lives and eats with you, board and lodging count as in-kind wage: CHF 990 a month, or CHF 11'880 a year. That leaves only CHF 10'800 of cash wage before the limit.

Nanny and cleaner

All staff in one household are settled under the same procedure, and their wages together may not exceed CHF 60'480. Settling the nanny under the simplified procedure and the cleaner under the ordinary one is not possible.

Short job, good wage

A summer nanny for four months usually stays under the limit. But if her monthly wage is above CHF 1'890, a pension-fund obligation can still arise (leaflet 2.07, section 8).

What the simplified procedure is and how it differs from the ordinary one is in the comparison of the two settlement procedures. Every 2026 threshold with its legal basis is under thresholds 2026. And how to register, step by step: registering your nanny with AHV.

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Frequently asked questions

The nanny also works for other families. Does their wage count?

No. The limit applies per employer: each family only checks the wage it pays itself. Her other income plays no role for eligibility, but it does decide whether the flat 5 % withholding tax is a good deal for her.

Can both parents employ her separately to double the limit?

We advise against it. If the nanny looks after one household, that is one job, and the office judges the actual facts. If you are still considering it, ask the compensation office in writing first.

Does the nanny get full AHV contributions under the simplified procedure?

Yes. AHV, IV, EO and ALV are settled normally and credited to her AHV account. Only the paperwork is simplified. Instead of a salary certificate she receives a confirmation of the withholding tax paid from the office.

Does accident insurance automatically run through the office?

No. All cantonal compensation offices offer VAVplus, where accident insurance runs through the office. It is an opt-in box on the registration form. Without it, you insure the nanny yourself with an insurer, from her first working hour. If you already have a policy, mind its notice period.

Does the nanny need a pension fund under the simplified procedure?

Usually not: the simplified-procedure limit of CHF 22'680 is also the BVG entry threshold. The exception is a fixed-term job under a year paying more than CHF 1'890 a month (leaflet 2.07, section 8). You can still insure her voluntarily below it, for example in the AN Plus plan of the Auffangeinrichtung.

Does a Swiss nanny also pay the 5 % withholding tax?

Yes. Under the simplified procedure the 5 % flat withholding tax is the final tax on this wage for every employee, Swiss citizens and C-permit holders included. She cannot opt out individually, and this wage is no longer taxed in her tax return. If her normal tax is lower, discuss the ordinary procedure before you register.

Do I still need to do a payslip every month?

Yes. The compensation office settles with you only once a year, but your nanny is entitled to a written payslip every month (CO Art. 323b). What she keeps after all deductions is shown by the nanny salary calculator.

Sources

2026 thresholds according to AHV/IV leaflet 2.07 and the directives on the collection of contributions (WBB, marginal nos. 2103 to 2105). Pro-rated limit: written reply from SVA Zürich of 13.8.2026. Re-billing from 1 January: written reply from SVA Graubünden of 7.8.2026. Checked on 25.09.2026.

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