Payslip for household workers: these 8 details are mandatory
Many employers simply pay cash and skip the payslip. That's illegal - and becomes a problem when the compensation fund asks for documentation. A payslip requires 8 mandatory fields. Here's what they are and how to calculate deductions correctly.
Every household worker is entitled to a monthly written payslip with 8 mandatory fields (Art. 323b CO), even under the simplified procedure.
- Mandatory items: personal details, gross salary, each deduction listed, net salary.
- Main deductions: AHV/IV/EO 5.3%, ALV 1.1%, UVG NBU 1.432%, withholding tax 5%.
- A digital payslip (PDF by email) is legally equivalent to a printed version.
Create a payslip right now? Free payslip generator →
Legal Requirement
What must be on the payslip?
Deductions in detail
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| AHV/IV/EO | 5.3% | 5.3% | 10.6% |
| ALV | 1.1% | 1.1% | 2.2% |
| UVG BU | — | 0.505% | 0.505% |
| UVG NBU* | 1.432% | — | 1.432% |
| FAK | —** | kantonal | 1.025–2.85% |
| Withholding tax | 5% | — | 5% |
* NBU only if at least 8 hours/week. ** In Vaud and Valais, employees also pay FAK contributions.
Calculate your exact statement with the salary calculator or use the payslip generator. You can then transfer the net salary straight from your own bank with the free QR-bill generator.
Failing to provide a payslip risks not just a fine - but also the trust of your household worker.
Creating a payslip - step by step
Record working hours
Note all hours worked. Tip: keep a shared timesheet signed by both parties.
Calculate gross salary
Multiply hours by the agreed rate. Add holiday supplement (8.33% for 4 weeks, 10.64% for 5 weeks).
Calculate deductions
Calculate AHV/IV/EO (5.3%), ALV (1.1%), UVG NBU (1.432%) and withholding tax (5%).
Determine net salary
Subtract all employee deductions from the gross salary. The result is the amount paid out: the net salary.
Deliver the payslip
Hand over or send the payslip by payday. Digital (PDF/email) or printed, both are legally valid.
Anatomy
Calculation example
Household worker in Canton Zurich, CHF 28/hour, 4 hours/week, 4 weeks holiday:
Payslip
Statement period: March 2026
Employer Sample Family
Employee Maria Example
The holiday supplement is part of the gross wage, but it has to appear as its own line. 8.33% is the figure for four weeks of holiday.
The NBU line is missing on purpose: non-occupational accident cover only starts at eight hours a week, and this example is four.
In the simplified procedure it is a flat 5% withholding tax, the same for everyone. Income tax on this wage is then settled.
This is the payout, not your cost. As the employer you pay AHV and ALV again at the same rate, plus BU and family allowances.
Build your own payslip.
Three sliders. The document follows. This is exactly how Clino calculates every month.
Incl. FAK (cantonal) & withholding tax · avg. 4.33 weeks/month · ZH
Checklist: What belongs on the payslip?
Example: discussing the payslip
Maria
online
Hi, I received my February payslip. Could you briefly explain the individual deductions?
18:30Of course! AHV/IV/EO is old-age provision (5.3%), ALV is unemployment insurance (1.1%). Both split 50/50.
18:35And the withholding tax item?
18:36That’s the tax deducted directly from salary - applies to people without a C permit. With Clino, it’s calculated automatically.
18:38Manual (Excel / paper)
- •Calculate every month yourself - error-prone
- •Look up and update rates manually
- •No automatic sending
- •Research cantonal differences yourself
- •30-60 minutes per month
With Clino
- •Payslip generated at a click
- •Always current rates for all 26 cantons
- •Automatic PDF delivery
- •Correct withholding tax and FAK per canton
- •Under 2 minutes a month
Payslip at the click of a button
Clino creates the correct payslip every month, with current rates for your canton. No Excel, no mistakes.
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