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Fact sheet Switzerland · As of October 2026

What changes on 1 January 2027 for households with employees

From 1 January 2027, the ceiling for the simplified settlement procedure and the BVG entry threshold is CHF 23,040 per person and year (previously CHF 22,680). Here are all the figures that change for household employers, and the ones that stay the same.

The ceiling at a glance

The ceiling rises from CHF 22,680 to CHF 23,040. At a CHF 30 base wage that is 14.8 hours a week instead of 14.5.2026: CHF 22,6802027: CHF 23,040Simplified procedure possible, no BVGnew from 2027: CHF 22,680 – CHF 23,040BVG mandatorySimplified procedure possible,no BVGBVG mandatorynew from 202718,00020,00022,00024,00026,00028,000Annual wage per person (CHF)12 h13 h14 h15 h16 h17 hhours a week at CHF 30 base wage

How many hours a week stay under the ceiling

Base wage20262027
CHF 25/h17.4 h17.7 h
CHF 30/h14.5 h14.8 h
CHF 35/h12.5 h12.7 h

Base wage without holiday supplement. With 4 weeks' holiday the year has 52 paid weeks.

What changes

Figure20262027
Simplified procedure: maximum annual wage per personSource: ahv-iv.ch, edi.admin.chCHF 22,680CHF 23,040+ CHF 360
Simplified procedure: maximum household payroll per yearSource: ahv-iv.ch, edi.admin.chCHF 60,480CHF 61,440+ CHF 960
BVG entry threshold (annual wage)Source: edi.admin.ch, cms.news.admin.chCHF 22,680CHF 23,040+ CHF 360
BVG coordination deductionSource: edi.admin.ch, cms.news.admin.chCHF 26,460CHF 26,880+ CHF 420
BVG: minimum coordinated salarySource: edi.admin.ch, cms.news.admin.chCHF 3,780CHF 3,840+ CHF 60
BVG: upper limit of the annual wageSource: edi.admin.ch, cms.news.admin.chCHF 90,720CHF 92,160+ CHF 1,440
Cantonal minimum wage Basel-Stadt (per hour)Source: bs.chCHF 22.20CHF 22.50+ CHF 0.30
Cantonal minimum wage Geneva (per hour)Source: ge.chCHF 24.59CHF 24.73+ CHF 0.14
Cantonal minimum wage Ticino, lower bound (per hour)Source: ti.chCHF 20.00CHF 20.50+ CHF 0.50
Family compensation fund Basel-Stadt: employer contributionSource: bs.ch1.65 %1.55 %−0.1 pp
Family compensation fund Schaffhausen: employer contributionSource: amtsblattportal.ch, rechtsbuch.sh.ch1.3 %1.2 %−0.1 pp
Family compensation fund St. Gallen: employer contributionSource: svasg.ch1.8 %1.7 %−0.1 pp
Family allowances Valais: employee contributionSource: vs.ch0.131 %0.101 %−0.03 pp
Compensation office admin costs Solothurn (% of AHV/IV/EO contributions)Source: akso.ch4 %4.3 %+0.3 pp

Cantonal minimum wages: for household help working 5 hours a week or more, the NAV Hauswirtschaft can take precedence. Which minimum applies depends on hours and place of work.

Does it affect your household?

Enter canton, hourly wage and weekly hours to see what applies in 2026 and 2027.

Annual wage about CHF 6,240

20262027
Simplified procedurepossiblepossible
Occupational pension (BVG)not mandatorynot mandatory
NAV Hauswirtschaft minimum wageapplies from 5 h/weekapplies from 5 h/week
Cantonal minimum wage Zurichnonenone
Family compensation fund (employer)1.025 %not published yet

Guide value for one person with one employer, without a 13th month. The compensation office and the pension fund are authoritative.

What this means for you

  • If the annual wage per person is no more than CHF 23,040 and the household's total payroll no more than CHF 61,440, the simplified procedure is possible. Up to the same limit, an occupational pension (BVG) is not mandatory.
  • If the family-allowance rate in your canton changes, the compensation office applies the new rate from January.
  • Printed fact sheets and web pages that quote CHF 22,680 are out of date from 1 January 2027.

What stays the same

AHV/IV/EO, contribution per sideSource: edi.admin.ch, cms.news.admin.ch5.3 %
NAV Hauswirtschaft minimum wage, unskilled (per hour)Source: seco.admin.chCHF 20.35
NAV Hauswirtschaft minimum wage, 4 years' experience or EBA (per hour)Source: seco.admin.chCHF 22.30
NAV Hauswirtschaft minimum wage, with EFZ (per hour)Source: seco.admin.chCHF 24.55
Maximum insured wage UVG and ALV (per year)Source: admin.chCHF 148,200
Allowance for employees of retirement age (per month / year)Source: edi.admin.ch, cms.news.admin.chCHF 1,400 / CHF 16,800
Board and lodging as wage in kind (per month)Source: edi.admin.ch, cms.news.admin.chCHF 990

What is not published yet

  • Family compensation fund rates in 23 cantons (ZH, BE, LU, UR, SZ, OW, NW, GL, ZG, FR, SO, BL, AR, AI, GR, AG, TG, TI, VD, VS, NE, GE, JU): usually published between October and December.
  • Accident insurance premiums in the simplified procedure (VAVplus).
  • Cantonal withholding tax tariffs: the ESTV publishes them in December.
  • Cantonal minimum wages Neuchâtel, Jura.
  • Geneva: minimum wages of the Geneva standard employment contract for domestic work (renewal expected in December).
  • Admin costs of the other compensation offices.

This page is updated as soon as the authorities publish.

Frequently asked questions

What is the BVG entry threshold in 2027?
CHF 23,040 annual wage (previously CHF 22,680). If an employee earns more with you, they must be insured with a pension fund.
Up to what wage is the simplified procedure possible in 2027?
Up to CHF 23,040 per person and CHF 61,440 total household payroll per year. At a CHF 30 hourly base wage that is about 14.8 hours a week.
Do AHV contributions change in 2027?
No. AHV/IV/EO stay at 5.3 % per side.
Does the minimum wage for household employees change in 2027?
The NAV Hauswirtschaft minimum wage stays at CHF 20.35 per hour (unskilled). New cantonal minimum wages apply in: Geneva, Basel-Stadt, Ticino.

For your website: link instead of copying

This page and our fact sheet are updated with every change, every year at the same address. A link keeps your page current without you having to update the figures.

Link for your website<a href="https://clino.ch/en/fact-sheet/changes-1-january">What changes on 1 January for households with employees</a>

Official sources

  1. «AHV/IV-Minimalrente steigt um 20 Franken» · edi.admin.ch
  2. «Verordnungstexte» · cms.news.admin.ch
  3. «Für die 13. AHV-Rente wird die Mehrwertsteuer erhöht» · parlament.ch
  4. «AHV/IV Merkblatt 2.07, Stand 1. Januar 2026, Ziffer 2» · ahv-iv.ch
  5. «Beträge gültig ab dem 1. Januar 2027» · cms.news.admin.ch
  6. «Unfallversicherung wird für Selbstständige leichter zugänglich» · admin.ch
  7. «Ausgleich der Folgen der kalten Progression … Steuerjahr 2027» · estv.admin.ch
  8. estv.admin.ch
  9. «Normalarbeitsverträge des Bundes» · seco.admin.ch
  10. «Indexation du salaire minimum pour 2027» · ge.ch
  11. «Kantonaler Mindestlohn» · bs.ch
  12. ti.ch
  13. «Anpassung Verwaltungskostensätze für Arbeitgebende per 1. Januar 2027» · akso.ch
  14. akso.ch
  15. «Festsetzung des Beitragssatzes der Familienausgleichskasse Basel-Stadt per 1. Januar 2027» · bs.ch
  16. «Beschluss über den Arbeitgeberbeitrag an die kantonale Familienausgleichskasse» · amtsblattportal.ch
  17. rechtsbuch.sh.ch
  18. «Beitragssätze 2027 der Familienausgleichskasse» · svasg.ch
  19. «Familienfonds und Familienzulagen» · vs.ch

No guarantee. The official sources linked on each row are authoritative.

Fact sheet Switzerland · As of October 2026 · Published by Clino, clino.ch

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