Simplified or regular procedure - which fits you?
Answer 4 questions. We'll tell you in 30 seconds which payroll procedure for your cleaner makes sense - and whether you even have a choice.
Tip: above CHF 22'680 annual wage, the regular procedure is legally required.
1 of 4How high will the annual wage per employee likely be?
Below CHF 22'680 annual wage you have a choice and the simplified procedure is the easiest option, above it the regular procedure is legally required.
- Social charges are the same in both procedures: around 12.5%.
- Simplified: one annual filing, withholding tax as a 5% flat rate.
- Regular: full AHV and ALV protection, BVG mandatory above CHF 22'680.
Three typical profiles
Which setup looks closest to yours? Here's how the procedure shakes out in practice.
Student, 4 h per week
Low annual wage, well under the threshold - the 5% flat rate is the simplest and cheapest option.
Cleaner, once a week
Even with extra hours the wage stays under CHF 22'680 - the simplified procedure is more than enough.
Full-time housekeeper, long-term
Above CHF 22'680 the regular procedure is mandatory - BVG (pillar 2) also kicks in from there.
The key differences at a glance
Both procedures are legal - they only differ in admin overhead, protection and eligibility.
≈ 12.5%
Simplified
Social charges
≈ 12.5% (same as regular)
Income limit
Max CHF 22'680/year
Withholding tax
5% flat rate
BVG (pension pillar 2)
Not included
AHV pension for employee
Lower (less contributions)
Admin overhead
Minimal - annual filing
Detailliert
Regular
Social charges
≈ 12.5%, itemised
Income limit
No limit
Withholding tax
Employee files own return
BVG (pension pillar 2)
Mandatory above CHF 22'680
AHV pension for employee
Full entitlement
Admin overhead
Monthly/quarterly
What you need to know legally
Both procedures are legal - these basics always apply:
Simplified procedure limit: CHF 22'680 annual wage per person, per employer.
Above CHF 22'680: regular procedure is mandatory - retroactive from the moment you cross.
UVG occupational accident insurance is mandatory in both procedures from day one of work; non-occupational accident insurance (UVG-NBU) only applies once the employee works 8+ hours per week for this employer.
Switching between procedures is possible anytime - cleanest at the end of a quarter.
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Quick answers
1Can I switch from simplified to regular later?+
Yes, anytime. Switching makes sense if the wage exceeds CHF 22'680 or the engagement turns long-term. You notify the compensation office.
2What happens if the wage exceeds the CHF 22'680 threshold?+
You must switch retroactively to the regular procedure. The compensation office settles the difference. Plan wage increases accordingly.
3Do I need UVG in both procedures?+
Occupational accident insurance (UVG-BU) is mandatory from day one in both procedures. Non-occupational accident insurance (UVG-NBU) is only mandatory if the employee works at least 8 hours per week for you.
4Which procedure does Clino use?+
Clino supports both. You pick during onboarding what fits your situation - we then set everything up correctly.
Clino prepares both for you
Whichever procedure fits: Clino prepares the registration, payroll and all social charges for you. CHF 19.90/month, 30 days free.
Note: Overview, not tax or legal advice. As of May 2026. Rates and thresholds can change. · Last updated: May 2026
