Nanny with a residence permit: getting withholding tax right
If your nanny holds a B or L permit, you as the employer have to deduct withholding tax (Quellensteuer) - not her. Here's who is liable, how high the deduction is, who you transfer it to, and which mistakes most families make.
If your nanny holds a B or L permit, you as the employer are responsible for the withholding tax: you deduct it from her gross wage and transfer it to the cantonal tax office.
- Rate: 4.5% to 12% depending on canton, wage and tariff code (A0/B0/...).
- C permit or Swiss passport: no withholding tax, she files her own tax return.
- Simplified procedure: flat 5%, no cantonal table needed.
Does my nanny pay withholding tax?
Two quick questions - know instantly whether you must deduct.
Guide based on residence status and domicile. The cantonal tax office's classification is decisive; if in doubt, ask them.
Handle withholding tax automatically with Clino →Who is liable for withholding tax?
Liability depends on residence status and place of residence. Three cases you as an employer need to distinguish:
B permit (residence)
Subject to withholding tax - as long as the nanny holds no C permit and is not married to someone with a Swiss passport or C permit. Either one ends liability (ordinary taxation).
L permit (short-term)
Always subject to withholding tax - typical case: a nanny from Spain working for 11 months in Geneva.
G permit (cross-border commuter)
Subject to withholding tax, but with special cantonal tariffs in some cases (BS/BL/JU/NE/VD: simplified via double-taxation treaty).
C permit & Swiss nationals
No withholding tax. The nanny files an ordinary tax return. You still issue the salary certificate.
B holder married to a C/Swiss national
Change-over: once the C permit is granted, or upon marriage to a Swiss spouse, withholding tax liability ends. Watch the effective date.
The Hofer family in Basel paid their Portuguese nanny Mariana for 8 months without deducting withholding tax. During a routine inspection by the tax office, the family had to pay CHF 3,200 in back tax - not Mariana, but the family. Withholding tax is an employer obligation.
How much is the withholding tax?
The tax is progressive and varies by canton. It depends on three factors:
- •Tariff code (A0 = single, no children; B0 = married, sole earner; C0 = married, both partners earning)
- •Monthly gross wage (not the hourly rate)
- •Canton of the employer (= your canton of residence)
Example: a nanny on a B permit, single, no children (code A0), gross wage CHF 3,200/month:
| Canton | Withholding tax (A0, single) | Effective rate |
|---|---|---|
| Zurich | CHF 173 | 5.4% |
| Bern | CHF 196 | 6.1% |
| Geneva | CHF 282 | 8.8% |
| Vaud | CHF 256 | 8.0% |
| Basel-Stadt | CHF 218 | 6.8% |
| Zug | CHF 144 | 4.5% |
Values are approximate for 2026 at tariff code A0 (single). Exact amount via the FTA tariff calculator.
💡 Exact figure - FTA calculator
The Federal Tax Administration (ESTV/FTA) offers an official withholding-tax calculator: estv.admin.ch/estv/de/home/direkte-bundessteuer/quellensteuer/online-tarifrechner.html - enter canton, tariff code and gross wage, and you get the exact franc amount. Save a screenshot for each pay period - if the canton audits you, you need to be able to show how you arrived at the amount withheld.
How the wage flows - from gross to net
Who deducts and transfers it?
You as the employer deduct the withholding tax directly from the gross wage - before paying the nanny. On her payslip she only sees the net wage. You transfer the amount withheld, depending on the canton:
- •Monthly or quarterly to the cantonal tax office (not the compensation office)
- •With a form and wage list - often online via the canton's 'withholding tax portal'
- •Collection commission: you may keep 1-3% of the amount withheld (as compensation for the administrative effort)
- •At year-end: salary certificate to the nanny + withholding-tax statement to the tax office
⚠ Missed the deadline? Default interest + fines
Most cantons charge 3-5% default interest on late transfers. Deliberate evasion falls under Art. 175 DBG (Federal Direct Tax Act) - the fine can reach up to three times the evaded tax. Most families don't even realise they're liable until an inspection arrives.
With a C permit: withholding tax ends
Once your nanny obtains a C permit (typically after 5-10 years of uninterrupted residence, often 5 years for EU nationals), her withholding tax liability ends. She moves into the standard tax procedure - filing a return like a Swiss national.
What to do then: stop deducting withholding tax from the month in which the C permit becomes valid (the date is on the permit card). You still issue the salary certificate - it's her basis for the tax return. Notify the cantonal tax office with a final statement.
💡 Tip: pin the effective date in the contract
Stipulate in the contract that the nanny will proactively inform you as soon as she receives a C permit. Otherwise you may keep deducting for months unnecessarily - and the nanny then has to reclaim the withholding tax through a formal application.
5 common mistakes
1. Nanny pays the withholding tax herself
Wrong - withholding tax is an employer obligation. If the nanny takes it on herself, the procedure is broken.
2. Wrong tariff code
On marriage or the birth of a child, the code changes. Ask the nanny at least once a year about status changes.
3. Withholding tax sent to the compensation office
Wrong recipient. Withholding tax goes to the cantonal tax office, not the OASI compensation office. Only under the Simplified Procedure is it centralised.
4. Agreed a net wage instead of gross
If you promise 'CHF 28/hour net', you have to pay the withholding tax out of your own pocket. Always agree a gross wage.
5. No payslip
Without a written payslip showing the withholding-tax line, the nanny can't later have the tax corrected - and you have no proof during an inspection.
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Withholding tax on autopilot - with Clino
Clino calculates the withholding tax monthly according to the cantonal table, deducts it and transfers it to the tax office. Also includes OASI/IV, accident insurance and the salary certificate. CHF 19.90/month.
Get startedFrequently asked questions
What if the nanny lives in a different canton from me?
Can I avoid withholding tax via the Simplified Procedure?
Do I also have to tax the 13th-month salary?
What if my nanny works for two families?
Is Clino worth it for withholding tax?
What if the nanny gives the wrong tariff code?
Sources
- Federal Tax Administration (FTA/ESTV) - withholding tax tariff calculator: estv.admin.ch
- Federal Act on Direct Federal Taxation (DBG), SR 642.11
- Cantonal tax administrations - withholding tax portals (e.g. ZH: zh.ch/steueramt, GE: ge.ch/AFC)
- Switzerland-EU double-taxation treaties for cross-border commuters (BS, BL, JU, NE, VD)
Tariff rates as of 2026. Cantonal tables are updated annually.
