Salary deductions for household staff in Switzerland 2026
Every month the same contributions come off your household employee's wage, and you pay a few more on top as the employer. Here are all verified 2026 rates and thresholds, plus an interactive payslip that explains every line.
Under the simplified procedure, a total of 11.4% comes off the wage in 2026: AHV/IV/EO 5.3% + ALV 1.1% + 5% withholding tax (plus NBU 1.432% from 8 hours/week). As the employer you pay roughly another 8–10% on top.
- Employee: 5.3% AHV/IV/EO + 1.1% ALV + 5% tax (+ NBU from 8 hrs/week)
- Employer: 5.3% + 1.1% + 0.505% BU + cantonal FAK + admin
- Above CHF 22,680 per year: ordinary procedure + BVG obligation
This applies when
You employ a cleaner, nanny or carer in your private household. This is about their pay, not your own salary.
A real payslip, explained line by line
Set your situation below and tap any line. You will see exactly what comes off the wage, why, and what is paid out in the end.
Which case?
Payslip
Zürich · per month
Tap to explain
This is the agreed wage before anything is deducted. An hourly wage usually already includes the holiday supplement (8.33% for 4 weeks). Every contribution is calculated as a percentage of this gross wage.
The core social insurance: old-age, survivors and disability pension plus loss-of-earnings. The employee pays 5.3% and the employer pays exactly the same. In domestic work it is owed from the very first franc, with no lower limit.
Unemployment insurance: provides a replacement income if the job is lost. 1.1% per side, up to an annual wage of CHF 148,200, which for household wages is practically always the full wage.
Under the simplified procedure all taxes are settled with a 5% flat rate, which the employer transfers directly to the compensation office. The employee no longer has to declare this wage in a tax return.
This is what remains after all deductions, the amount the employee sees in her account. Family allowances, if any, are added on top because they are not subject to tax or contributions.
ⓘ Above CHF 22,680 annual wage the ordinary procedure applies automatically.
Indicative 2026 figures. Amounts based on the official rates, rounded.
And what does it cost the employer?
On top of the gross wage, you as the employer also pay:
The compensation office's administration costs are around 2% depending on the canton and are estimated here. Family allowances you pay out are reimbursed to you in full.
Family allowances (“child allowances”) made simple
If your employee has children, she is entitled to family allowances, regardless of how many hours she works. You pay the allowance with the wage and claim it back from the family compensation fund. The amounts are cantonal:
Child allowance
CHF 215
per child / month
Education allowance
CHF 268
from age 16
Birth allowance
—
if applicable
How it works
The allowance belongs to the employee and is paid out gross = net (no deductions). Each child is granted the allowance only once, normally through the employer of the parent with the higher income. Registration goes through your canton's compensation office.
Set “Children” above to 1 or more to see the allowances appear in the payslip.
What is special about domestic work
Contributions from the first franc
Unlike minor side jobs, a private household has no de-minimis threshold: AHV & co. are owed from CHF 1 of wage.
Simplified procedure up to CHF 22,680
Up to this annual wage per person you can settle everything in one step via the compensation office, including the 5% tax.
Accident cover from 8 hrs/week
Non-occupational accident insurance (NBU) only becomes mandatory, and deducted from the wage, from 8 hours a week.
Holiday supplement in the hourly wage
With an hourly wage the holiday pay is added on: +8.33% (4 weeks) up to +13.04% (6 weeks).
Contribution rates 2026 (federal)
These rates are identical in all 26 cantons. Percentages are of the gross wage.
| Contribution | Employee | Employer | Note |
|---|---|---|---|
| AHV / IV / EO | 5.3% | 5.3% | from the first franc |
| ALV (unemployment insurance) | 1.1% | 1.1% | up to the wage ceiling |
| Non-occupational accident (NBU) | 1.432% | — | only from 8 hours/week |
| Occupational accident (BU) | — | 0.505% | from the first working hour |
| Withholding tax (simplified procedure) | 5% | — | the employer remits it to the compensation office |
Thresholds 2026
These limits decide which procedure applies and which insurances become mandatory.
| Simplified procedure: max. wage per person | CHF 22'680 per year |
| Simplified procedure: max. total household payroll | CHF 60'480 per year |
| Non-occupational accident (NBU) mandatory from | 8 hours/week |
| ALV wage ceiling (insured up to) | CHF 148'200 per year |
| BVG entry threshold (pension fund from) | CHF 22'680 per year |
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 location of the compensation office.
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 0.13%).
BVG rates by age (ordinary procedure)
Occupational pension (BVG) only becomes mandatory from an annual wage of CHF 22,680 and age 25. 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% |
| 55-65 | 18% |
Total (employer + employee). Each side pays half.
What does this mean for your payslip?
Example: from a gross wage, the employee contributions are deducted first, giving the net wage. The employer then pays its own contributions plus FAK and administration costs on top. The salary calculator works out the exact figures for your case using your canton's rates.
Calculate the wage now (gross/net, all cantons)Clino prepares this for you every month
Payroll, AHV, UVG and the annual declaration with your canton's current rates, pre-filled. You just submit. CHF 19.90/month.
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Every rate on this page comes from an official source and is checked several times a year. Last verified: 17.07.2026.
