Payslip deductions 2026 for household staff: 11.4% comes off the gross wage
What is left of the gross wage?
Procedure
Year of birth
- AHV / IV / EO 5.3%From the first franc.− 42.40
- ALV 1.1%Like AHV, until the reference age.− 8.80
- Non-occupational accident (NBU)Under 8 hours a week with this employer.not deducted
- Pension fund (BVG), halfUnder CHF 22'680 a year with this employer.not deducted
- Withholding tax 5%Flat rate in the simplified procedure, for every nationality.− 40.00
- Total deductions 11.4%− CHF 91.20
Deducted at every wage payment, and each deduction must appear in writing on the payslip (Art. 323b para. 1 CO). 2026 rates, amounts rounded.
The employer also pays 8.5%+ CHF 67.68
- AHV / IV / EO 5.3%+ 42.40
- ALV 1.1%+ 8.80
- Occupational accident (BU) 0.505%+ 4.04
- Family allowance fund (FAK) 1.025%+ 8.20
- Compensation office admin fee ≈0.53%+ 4.24
- Total employer costCHF 867.68
Who are you?
AHV/IV/EO 5.3% + ALV 1.1% + 5% withholding tax under the simplified procedure. From 8 hours a week, NBU 1.432% is added. The net is 88.6% of the gross wage, 87.2% with NBU.
Contribution rates 2026 (federal)
These rates are identical in all 26 cantons, as a percentage of the gross wage. The employer pays AHV/IV/EO and ALV again at the same rate, plus 0.505% occupational accident.
Where do 100 francs of wages go?
One coin is one franc, rounded. Simplified procedure, 8 or more hours per week.
Family allowance contribution (FAK) by canton 2026
The FAK is paid by the employer on top of the wage. The rate is cantonal and follows the canton of your household.
Show all 26 cantons
| Canton | FAK employer |
|---|---|
| Aargau (AG) | 1.45% |
| Appenzell Ausserrhoden (AR) | 1.6% |
| Appenzell Innerrhoden (AI) | 1.6% |
| Basel-Landschaft (BL) | 1.3% |
| Basel-Stadt (BS) | 1.65% |
| Bern (BE) | 1.5% |
| Fribourg (FR) | 2.35% |
| Geneva (GE) | 2.372% |
| Glarus (GL) | 1.4% |
| Graubünden (GR) | 1.5% |
| Jura (JU) | 2.85% |
| Lucerne (LU) | 1.355% |
| Neuchâtel (NE) | 2.487% |
| Nidwalden (NW) | 1.5% |
| Obwalden (OW) | 1.4% |
| Schaffhausen (SH) | 1.3% |
| Schwyz (SZ) | 1.3% |
| Solothurn (SO) | 1.25% |
| St. Gallen (SG) | 1.8% |
| Thurgau (TG) | 1.4% |
| Ticino (TI) | 1.9% |
| Uri (UR) | 1.7% |
| Valais (VS) | 2.78% |
| Vaud (VD) | 2.62% |
| Zug (ZG) | 1.35% |
| Zurich (ZH) | 1.025% |
In VD and VS the employee also pays a small FAK share (VD 0.09%, VS 0.131%).
BVG rates by age (ordinary procedure)
Occupational pension (BVG) only becomes mandatory above an annual wage of CHF 22'680: from 1 January after the 17th birthday for death and disability, and from 1 January after the 24th birthday (age 25) for retirement savings too. The credit as a % of the coordinated salary rises with age; employer and employee each pay half.
| Age | BVG credit |
|---|---|
| 25-34 | 7% |
| 35-44 | 10% |
| 45-54 | 15% |
| 55+ | 18% |
Total (employer + employee). Each side pays half. Pension funds for household staff compared
Frequently asked questions about payroll deductions
How much is deducted from a domestic employee's wage?
Under the simplified procedure it is 11.4% of the gross wage: 5.3% AHV/IV/EO, 1.1% ALV and 5% source tax. From 8 hours a week with the same employer, non-occupational accident insurance (NBU) adds 1.432%.
What does the employer pay on top of the wage?
On top come 5.3% AHV/IV/EO, 1.1% ALV, 0.505% occupational accident insurance (BU), the cantonal family allowance contribution (FAK) and the compensation office's admin fee. Depending on the canton that is 8.4% to 10.2% of the gross wage.
From which wage do I have to register and run payroll at all?
From the first franc, even for a few hours. Two exceptions: AHV contributions only start on 1 January of the year the person turns 18. And until the year they turn 25, a wage of at most CHF 750 a year per employer stays contribution-free unless they ask to contribute.
Does the 5% source tax also apply to Swiss employees?
Yes. Under the simplified procedure the source tax is a flat rate on the wage, regardless of nationality or residence status. The employer deducts it and forwards it to the compensation office; there is no opt-out.
When is the simplified procedure no longer available?
As soon as one wage exceeds CHF 22'680 per person and year, or the household's total payroll exceeds CHF 60'480 a year. You then switch to the ordinary procedure, with a salary certificate and ordinary taxation.
When do I have to pay into the pension fund (BVG)?
Above an annual wage of CHF 22'680 with the same employer: from 1 January after the 17th birthday for death and disability (risk contribution), and from age 25 for retirement savings too. The contribution is calculated on the coordinated salary, rises with age and is split equally between employer and employee.
Sources
Every rate on this page comes from an official source and is checked several times a year. Last verified: 17.07.2026.