Declaring your cleaner retroactively: an honest playbook

You're not the first person to dread this conversation

Estimates suggest over 150,000 household employees in Switzerland work without being declared to a compensation office. That's not 150,000 bad people. That's 150,000 employers who at some point thought it was too complicated or too expensive, and eventually the conversation felt harder than starting it in the first place.

This text is for you. No moralising, no scare tactics. Just: what it costs, how long the statute of limitations runs, which steps actually work, and how to talk to your cleaner without losing her.

What it really costs - and why honest is cheaper

The calculator above shows the gap between voluntary disclosure and getting caught by a compensation office or a BGSA labour inspection. Retroactive disclosure costs: AHV/IV/EO (10.6% combined), ALV (2.2%), cantonal FAK (1.2-3%), UVG (~1.94%), admin fees (~2%), late interest (~5% p.a.). That's it. If caught, add fines under AHVG Art. 88 (up to CHF 10,000) and BGSA (up to CHF 10,000), plus penalty surcharges. Voluntary disclosure typically costs 60-70% less than being caught.

The 5-year rule: AHVG Art. 16

The compensation office can claim back AHV contributions for a maximum of 5 years. It's written in Article 16 paragraph 1 AHVG. Anything older is time-barred - you cannot (and should not) pay it.

Important: the 5 years count from the end of the calendar year in which wages were paid. Declaring in 2026 covers 2021 through 2025. This applies even if your cleaner has worked for you for 10 years: only the last 5 are relevant.

AHVG Art. 16 para. 1: "If contributions are not claimed by way of a decree within five years of the end of the calendar year for which they are owed, they can no longer be demanded or paid."

Is there a formal AHV voluntary disclosure?

Short answer: not as formal as in tax law. There's no "AHV self-denunciation" form. But: employers who voluntarily report before a check or complaint arrives avoid, in practice, the criminal provisions under AHVG Art. 87 (misdemeanour) and usually also a BGSA complaint.

In concrete terms: you pay the contributions, plus late interest (~5% p.a.), plus possibly a small administrative fine (CHF 200-1,000). But no criminal record, no court proceedings, no headline CHF 10,000 fines.

6 steps to legality

The following is the workflow Swiss tax advisors recommend to their clients. Expect 2 to 6 weeks from step 1 to step 6.

What you must NOT do

What your cleaner loses if you DON'T file retroactively

Often forgotten: this isn't just about your fines. For the woman who's been cleaning for you for years, every undeclared year is real:

• ✓AHV contribution years - Every year counts for her later pension. A missing year means roughly CHF 60/month less pension, for life.
• ✓Maternity insurance - Without AHV registration, no entitlement to 14 weeks of maternity leave at 80% salary.
• ✓UVG accident cover - If she's injured at work, no statutory accident insurance. The bill lands on her (and legally, on you).
• ✓Unemployment benefits - Without contribution years, no daily allowance if dismissed or job lost.

When she won't play along: two scripts

Many cleaners are scared: of taxes, of the migration office, of losing flexibility. Legitimate fears that deserve to be taken seriously. Two proven conversation starters:

If your cleaner has no valid residence permit

This case is complex. Compensation offices don't automatically report to the migration authority - AHV declaration and residence status are legally separate. But: declaring makes the work visible. In practice: talk to specialised counselling services BEFORE acting. They know the situation in your canton and can show you the safest path.

Frequently asked questions

Sources and legal basis