Tax Guide
Nanny on a B or L permit: withholding tax is your job, not hers
If your nanny has neither a C permit nor a Swiss passport, you as the employer deduct withholding tax (Quellensteuer) from her wage and pay it over. How much depends mostly on one number: CHF 22'680 of annual wage.
Yes, if your nanny holds a B or L permit: you, the employer, deduct withholding tax from the gross wage every month and pay it over. Up to CHF 22'680 of annual wage that is a flat 5% under the simplified procedure; above that, the tariff of the nanny's canton of residence applies.
- Up to CHF 22'680 a year (13th salary included): a flat 5%, settled together with AHV through the compensation office.
- Above that, which covers almost every full-time nanny: tariff A, B or C of the nanny's canton of residence, paid monthly to the cantonal tax office.
- If you deduct nothing, you owe the tax yourself (Art. 88 DBG). C permit or Swiss passport: no deduction under the ordinary procedure, but the flat 5% under the simplified one.
Official sources
Do I have to deduct withholding tax for my nanny?
Two quick questions and the monthly wage: see at once whether, and under which procedure.
Nanny's status
Guide based on residence status, domicile and annual wage. The cantonal tax office's classification is decisive.
Who is subject to withholding tax?
What counts is the nanny's residence status, not her nationality. Four cases:
B permit (residence)
Subject to withholding tax as long as she has no C permit and is not married to someone with a Swiss passport or C permit. Either one ends the deduction.
L permit (short-term)
Subject to withholding tax. Typical case: a nanny from Spain working 11 months in Geneva.
G permit (cross-border commuter)
Usually subject to withholding tax. Exception: residence in France and place of work in BE, SO, BS, BL, VD, VS, NE or JU. France taxes her then, and you deduct nothing against the annual residence certificate. Everything else that applies: hiring a cross-border worker at home.
C permit or Swiss passport
No withholding tax under the ordinary procedure: the nanny files her own tax return and you issue her the salary statement. Under the simplified procedure you deduct the flat 5% from her wage too.
How much do you deduct?
The annual wage decides. Up to CHF 22'680 (13th salary included) you can choose the simplified procedure: a flat 5%, settled together with AHV through the compensation office. The nanny check for simplified payroll shows whether your nanny stays below it. Above that, which is almost always the case for a full-time nanny, the ordinary procedure applies. The deduction then depends on three things:
- •Tariff code: A0 = single, no children, B0 = married, sole earner, C0 = married, both earn
- •Gross monthly wage (not the hourly rate)
- •The nanny's canton of residence. Only for a cross-border commuter does your canton count.
💡 The exact amount comes from the ESTV
The Federal Tax Administration's official withholding tax calculator (swisstaxcalculator.estv.admin.ch) gives you the amount in francs for canton, tariff code and gross wage. Keep the result for each pay period: in an audit you must show how you arrived at the deduction.
Who pays what, and to whom?
You deduct withholding tax from the gross wage before paying the wage. It appears as its own line on the payslip. Where the money goes depends on the procedure:
- •Simplified procedure (up to CHF 22'680): to the compensation office, together with the AHV contributions.
- •Ordinary procedure: monthly or quarterly to the cantonal tax office, often through its online portal.
- •At year end under the ordinary procedure: salary statement to the nanny and the annual return to the tax office. Under the simplified procedure the compensation office sends her a certificate of the tax withheld.
Do this payroll yourself every month, or hand it over? Nanny payroll: the services compared
⚠ Not deducted means: you pay
As the employer you are liable for the withholding tax (Art. 88 DBG). If you deducted nothing, the tax office claims the amount from you, retroactively too, and getting it back from the nanny is hard. Evasion can add a fine on top (Art. 175 DBG).
When the nanny receives her C permit
Under the ordinary procedure, stop the deduction from the month after the C permit is granted (the date is on the permit card) and send the tax office a final return. Keep issuing the salary statement: it is the basis for her first own tax return. Under the simplified procedure nothing changes: the 5% applies with a C permit too.
💡 Put it in the contract
Agree in the nanny's employment contract that the nanny tells you straight away about a new permit, a marriage or a child. Otherwise you deduct the wrong amount for months.
5 common mistakes
1. The nanny pays the withholding tax herself
That is not possible. The deduction is the employer's duty, and the liability stays with you.
2. Outdated tariff code
A marriage or a child changes the code. Ask at least once a year whether anything has changed.
3. Money sent to the wrong place
Under the simplified procedure withholding tax goes to the compensation office; under the ordinary procedure, to the cantonal tax office.
4. Net wage agreed
If you promise "CHF 28/h net", you carry the withholding tax yourself. Always agree a gross wage.
5. No payslip
Without a payslip showing a withholding tax line you have no proof in an audit, and the nanny cannot have the deduction corrected later.
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Get startedFrequently asked questions
The nanny lives in a different canton from me. Which one applies?
Can I avoid withholding tax with the simplified procedure?
Does the 13th salary count?
What if my nanny works for two families?
Does Clino handle withholding tax?
What if the nanny states the wrong marital status?
Sources
- Federal Tax Administration (ESTV): withholding tax calculator, estv.admin.ch
- Federal Act on Direct Federal Taxation (DBG), SR 642.11, Art. 37a, 83-101
- Cantonal tax administrations - withholding tax portals (e.g. ZH: zh.ch/steueramt, GE: ge.ch/AFC)
- 1983 Swiss-French agreement on cross-border commuters (BE, SO, BS, BL, VD, VS, NE, JU)
As of September 2026. Cantonal tariffs change every year.