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Payslip

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

Stack of filled-in forms held by a green paper clip on a table covered with papers, folders and notes
The law requires a payslip with every wage payment, even at three hours a week.

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.

In short

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.

What must be on the payslip?

Personal details: Name and address of both parties, the employee's AHV number
Period: Month and year
Gross salary: Hours × hourly rate + holiday supplement
Deductions: Each deduction listed individually
Net salary: Payout amount
Employer contributions: For information (AHV, ALV, FAK, UVG BU)

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

Base salary (4h × 4.33 weeks × CHF 28)CHF 484.96
+ Holiday supplement 8.33%CHF 40.40
= Gross salaryCHF 525.36
Deductions
AHV/IV/EO (5.3%)- CHF 27.84
ALV (1.1%)- CHF 5.78
Withholding tax (5.0%)- CHF 26.27
= Net salary (payout)CHF 465.47
  1. 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.

  2. The NBU line is missing on purpose: non-occupational accident cover only starts at eight hours a week, and this example is four.

  3. In the simplified procedure it is a flat 5% withholding tax, the same for everyone. Income tax on this wage is then settled.

  4. 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.

PLAYGROUND

Build your own payslip.

Three sliders. The document follows. This is exactly how Clino calculates every month.

Vacation entitlement
PayslipPREVIEW
Gross wage (34.7 h)1'040.10
+ Vacation supplement 8.33%86.64
Gross incl. vacation1'126.74
− AHV/IV/EO 5.3%59.72
− ALV 1.1%12.39
− NBU 1.432%16.13
− Withholding tax 5%56.34
NET PAYCHF 982.16
Your full cost (employer contributions + Clino)CHF 1'235.99

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.

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Deductions in detail

Official data 2026Source: BSV + ESTV

What happens to CHF 100 of wages

Per CHF 100 gross wage: what the family pays and what reaches the employee.

What the family paysCHF 106.91 + canton
What she receivesCHF 87.17
Gross wageNet wageSocial insuranceWithholding taxdepends on the canton

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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Frequently Asked Questions

What must be on a payslip for a household worker?
Name and address of both parties, the employee's AHV number, the pay period, the gross wage, the holiday supplement on its own line (when it is paid with the wage), every deduction listed separately (AHV/IV/EO, ALV, UVG NBU if applicable, withholding tax) and the net wage. If agreed: 13th month salary and expenses. When a bonus becomes an obligation and how to put it on the payslip is covered in our guide to bonuses and the 13th salary.
Do I need a payslip every month?
Yes. The employer is legally required to hand the household worker a written payslip every month. That applies under the simplified procedure too.
May the payslip be digital?
Yes. A digital payslip (a PDF by email, for instance) is legally equivalent to a printed one. What matters is that the household worker has access to it and can keep it.
How do I calculate the holiday supplement?
With 4 weeks of holiday: 8.33% of the gross wage. With 5 weeks: 10.64%. With 6 weeks: 13.04%. You may only pay the supplement out with the wage when the assignments are irregular; with a fixed workload the wage continues during the holiday. Either way the holiday has to be taken.
What is the difference between gross and net wage?
The gross wage is the agreed wage including the holiday supplement. The employee contributions come off it (AHV, ALV, UVG NBU where it applies, withholding tax). What is left is the net wage, the amount the household worker actually receives.
Salvador Jovells

Salvador Jovells, founder of Clino