Payslip
Payslip for household workers: what must be on it, with the 2026 deductions

Many households pay cash and skip the payslip. The law requires one with every wage payment, even at three hours a week. Here is what belongs on it, with a filled-in example and a calculator for your own figures.
Your household worker gets a written payslip with every wage payment (Art. 323b CO), under the simplified procedure too. On it: gross wage with holiday supplement, every deduction on its own line, and the net wage.
- Mandatory items: personal details, gross salary, each deduction listed, net salary.
- 2026 deductions from the employee: AHV/IV/EO 5.3 %, ALV 1.1 %, 5 % withholding tax under the simplified procedure, NBU from 8 h/week (1.432 % with VAVplus).
- A digital payslip (PDF by email) is legally equivalent to a printed version.
Official sources
What must be on the payslip?
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
Now your own payslip as a PDF
The generator uses your hourly wage, your hours and your canton's rates and gives you the finished payslip as a PDF. Free of charge.
Create a payslip →Deductions in detail
What happens to CHF 100 of wages
Per CHF 100 gross wage: what the family pays and what reaches the employee.
Accident premiums use VAVplus as the example. Family allowances (FAK) and admin costs depend on the canton and are only hinted at here.
In Vaud and Valais, employees also pay FAK contributions.
Which insurances sit behind these deductions, and which only kick in from a certain workload, is explained in our overview of insurance for your cleaner.
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.
Two things that often go wrong
- The 5 % withholding tax under the simplified procedure applies to every employee, Swiss citizens and C permit holders included. You deduct it from the wage and settle it with the compensation office. That settles the income tax on this wage.
- At year end you issue no salary certificate under the simplified procedure: the compensation office confirms the withheld tax to your employee. You only need a salary certificate by the end of January under the ordinary procedure. What applies in your canton: Salary certificate for household workers.
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