Childcare
Paying grandparents for childcare? Past the reference age, CHF 1'400 a month stays AHV-free
Paying grandparents: what comes on top?
CHF 3a month on top of CHF 600, for accident insurance only. AHV: none, CHF 600 is within the CHF 1'400 allowance.
Deductible with a salary certificate: up to CHF 7'236 a year for federal tax, if both parents work (or you as a single parent).
Calculated for Zurich and one child.
30 days free, then CHF 19.90/month · cancel anytime
Hours, canton, waiving the allowance? In the calculator ↓
Grandparents are the biggest daycare in Switzerland: in 38.7 % of households with children up to 12 they help with the care (FSO 2023). Mostly for free. If you give them money for it regularly, you pay a wage, with AHV, accident insurance and tax just as for a nanny. Two things are different: past the reference age, CHF 1'400 a month stays AHV-free, and you don't owe your parents the minimum wage of the federal NAV for domestic work. Only in Geneva and Neuchâtel does the cantonal minimum wage (CHF 24.59 and CHF 21.35 an hour) also apply to relatives; in Basel-Stadt and Ticino this is open.
Key points
- 1Regular money for minding the children is a wage, even without a written contract (CO 320).
- 2Past the reference age, CHF 1'400 a month (CHF 16'800 a year) per employer is AHV-free. Before that, every franc counts.
- 3Accident insurance applies from the first franc of wage, at any age.
- 4With a salary certificate, wage and contributions count as childcare costs: up to CHF 25'800 per child per year for federal tax.
- 5The planned federal childcare allowance and AHV care credits do not exist for minding grandchildren.
When does it become a wage?
If your mother helps for free, that's family, not employment. If you give her money for it regularly, it's a wage: an employment contract needs no signature. It already exists when, given the circumstances, the work could only be expected in return for pay (CO 320 para. 2).
Not a wage
- You pay back what she spent on the children: zoo tickets, an afternoon snack, a train ticket for the outing (AHVV Art. 9).
- She minds the children for free, with no agreement about money.
Wage
- A fixed amount per month or per day of childcare.
- Regular money for the trip to your home or for lunch.
- Cash in an envelope counts just like a bank transfer.
Then AHV, accident insurance and tax apply as for any household employee. The calculator shows what that means for your amount.
What your standing order to the grandparents turns into
Set the amount and hours, pick your canton. You see what comes on top, what she receives and what you can deduct from your taxes.
What it turns into, per month
- She receivesshe declares the wage herself
- CHF 591.41
- Off her wage: accident
- − CHF 8.59
- You add: accident insurance
- + CHF 3.03
- Your cost per month
- CHF 603.03
- AHV-free: CHF 600 is within the CHF 1'400 allowance.
- Accidents in her free time are insured too (from 8 h a week).
Tax deduction per year, if both parents work (or you as a single parent)
Federal taxCHF 7'236
Canton ZurichCHF 7'236
Training counts too. Meals are not deductible.
30 days free, then CHF 19.90/month · cancel anytime
AHV: from the first franc before the reference age, with an allowance after it
In a private household there is no small-amount threshold: for grandparents below the reference age every franc is subject to AHV (AHVV Art. 34d). From the reference age, CHF 16'800 a year per employer stays contribution-free, i.e. CHF 1'400 a month (AHVV Art. 6quater). No ALV is due any more.
- Past the reference age, CHF 600 a monthAHV on CHF 0
- Past the reference age, CHF 2'000 a monthAHV on CHF 600
- Before the reference age, CHF 600 a monthAHV on CHF 600
Per employer and month. Accident insurance applies in all three cases.
Your mother can still pay AHV on the whole wage. She tells you at the latest with the first wage after the reference age or the first wage of the year (AHVV Art. 6quater para. 2). This can pay off if she has contribution gaps, but only under conditions: contributions from the five years after the reference age close gaps only if the wage reaches at least 40 % of her former average income and at least the AHV minimum contribution (AHVG Art. 29bis para. 4). With a small childcare wage that is rare. She can have her pension recalculated once (para. 3). Ask the compensation office to work it out.
The allowance applies per employer: if she also minds your sister's children for pay, each family has its own. The whole process is in the post on hiring a pensioner.
Reference age: 65 for men and for women born in 1964 or later. Women born in 1960 or earlier: 64; born 1961 to 1963: in between.
What else comes with it
Four things families paying grandparents tend to forget.
Accident insurance from the first franc
Anyone receiving a cash wage is compulsorily insured against accidents, also past the reference age (UVG Art. 1a, UVV Art. 2). If she falls on the stairs with the pram, accident insurance pays for treatment and daily allowance. From 8 hours a week, accidents in her free time are covered too.
Tax deduction only with proof
Deductible are proven costs of care by third parties while you work or are in training (single parents included). As proof the ESTV names receipts, invoices or salary certificates (Circular 30). For paid grandparents, the salary certificate is the cleanest proof. For federal tax the cap is CHF 25'800 per child under 14; the cantons have their own caps. Evenings out and meals don't count. If in doubt, ask your tax office.
One page of agreement
Days, hours, amount, holidays, notice: that's all it takes. As an employee she is entitled to at least four weeks of paid holiday (CO 329a). What applies when you travel is in nanny holidays when the family is away. Which clauses really matter: the post on the nanny contract.
When she is ill, or the child
As an employee she keeps receiving her wage for a limited time when ill, if the job has lasted more than three months or was agreed for longer (CO 324a). And when the child is ill, she is often the one who steps in. Who pays what then: sick child, sick nanny.
If you are the grandmother or grandfather
Money from your own children may feel odd. Registered, it is above all protection for you:
Insured. An accident while minding the children is a work accident. Accident insurance pays, with no deductible and no co-payment.
Pension. You can waive the allowance so that your contributions can count for your pension. Whether that helps with a small wage, the compensation office can work out for you. Say so at the latest with the first wage of the year.
Supplementary benefits. If you receive EL, two thirds of the wage above CHF 1'300 a year count as income (couples: above CHF 1'950, ELG Art. 11). Report the wage to your EL office.
Tax. The wage is income. Under the simplified procedure, 5 % source tax is deducted together with the AHV; past the reference age only on the part above the allowance. The rest, and any wage without that procedure, goes in your tax return; if in doubt, ask the tax office.
Holidays and illness. Paid holidays and wages during illness apply to you too, as to any employee.
What the state does not pay for paid grandparents
Three hopes we often hear, and what applies.
Federal childcare allowance (UKibeG)
Adopted on 19 December 2025, not yet in force. It covers daycare and organised childminders: «Grosseltern und Nannys fallen nicht darunter» (grandparents and nannies are not included, FSIO).
No
Childcare vouchers from your city or canton
Whether a voucher also pays for private care is up to each canton or city. Overview: childcare vouchers for a nanny.
Depends where
AHV care credits
Only for caring for relatives who receive a helplessness allowance, and only up to the reference age (leaflet 1.03). Minding healthy grandchildren doesn't count.
No
When the grandparents are not enough
Many families combine: two days with the grandparents, the rest daycare or a nanny. What each option costs is in childcare costs in Switzerland. For single evenings a babysitter is enough, and she too should be registered. The Swiss Nanny Association raises awareness of the benefits of declared work.
Frequently asked questions
Do I have to register my mother if she minds the children?
Only if you give her money for it regularly. Free help is not employment. It is a wage even without a written contract (CO 320 para. 2). Then she needs accident insurance, and depending on her age and the amount, AHV contributions are due.
Is CHF 1'400 a month really AHV-free for retired grandparents?
Yes, per employer: CHF 16'800 a year, pro rata in the year of the reference age (AHVV Art. 6quater). Only the part above it is subject to contributions. No ALV is due from the reference age. Accident insurance remains compulsory.
And if the grandmother has not retired yet?
Then every franc counts: in a private household AHV contributions are owed from the first franc. The exception up to CHF 750 a year only applies to young people up to 25 (AHVV Art. 34d).
Can we deduct the money for the grandparents from our taxes?
Yes, if you can prove it and both parents (or you as a single parent) work, are in training or are unable to work and to provide care: as third-party childcare costs, up to CHF 25'800 per child under 14 per year for federal tax (DBG Art. 33 para. 3), and up to the cantonal cap for cantonal tax. As proof the ESTV names receipts, invoices or salary certificates. Evening care so you can go out doesn't count.
Is it a wage if we only pay back her expenses?
No. Expenses arising while she minds the children, such as tickets or snacks, are not a wage (AHVV Art. 9). A fixed amount for the trip to your home or for lunch is, though, if it is paid regularly.
Does the grandmother get AHV credits or an allowance for minding the children?
No. Care credits only exist for caring for relatives who receive a helplessness allowance (leaflet 1.03), and the planned federal childcare allowance excludes grandparents (FSIO). What can help her pension: waiving the allowance, if the wage is high enough (AHVG Art. 29bis para. 4).
Grandparents, a nanny or both: registered properly
Clino prepares the registration, applies the allowance and sends the payslip every month. Choose your canton: