Which registration procedure applies to you?
Three questions, one place: which procedure, which insurance, which compensation office. Based on what you tell us. Always confirm details with your compensation office.
Procedure
Simplified or ordinary
Insurance
UVG always, BVG & withholding tax case-by-case
Where to register
Your canton's compensation office
1. Which procedure: simplified or ordinary?
The simplified procedure (VAV) is the easiest path for most private households, unless a hard exclusion applies (a company rather than a private person, family in the same household, certain cross-border cases) and the wage per person stays under CHF 22,680/year. Above that, the ordinary procedure applies automatically. 4 short questions give you an honest verdict:
Step 1 of 4
25%
Who will be employing this person?
Only AG, GmbH and cooperatives are excluded from the simplified procedure. Sole proprietorships, associations and foundations can use it.
Is the 5 % flat rate right for your employee?
The flat rate is paid by the employee, not the household. Four inputs, and you see whether the ordinary procedure would be cheaper for her.
Residence status
Income
Flat 5 %: CHF 50.00 a month, final, no deductions, no refund.
Ordinary withholding-tax tariff A0 Zurich: CHF 2.10 a month (0.21 %).
Source: ESTV withholding-tax tariffs 2026, tariff A0 (single, no children, no church tax), estimated between the table points.
2. Which insurance is mandatory?
These base rules apply regardless of the procedure. They're guideposts. Your personal case may have exceptions.
Accident insurance (UVG)
Mandatory from the first working hour for occupational accidents (BU, 0.505% employer-paid). Non-occupational accident cover (NBU, 1.432% employee-paid) applies once someone works 8+ hours/week for you.
Which accident insurance?Occupational pension (BVG)
A checkpoint, not automatic: relevant from age 18 (death and disability; retirement savings from 25) once the annual wage per employer exceeds CHF 22'680. If someone works for several households, the combined total across employers can become relevant (Substitute Occupational Benefit Institution). Under the simplified procedure this usually stays under the threshold, but have your case checked if unsure.
Pension funds comparedWithholding tax
In the simplified procedure: a flat 5% tax for every employee, Swiss citizens and C-permit holders included, collected directly with the AHV statement. That settles the tax on this wage. In the ordinary procedure, withholding tax only applies without a C permit, at the cantonal rate. French cross-border workers in one of the 8 accord cantons follow special rules (form 2041-AS instead of withholding tax).
Withholding tax in detail3. Where do I register? Does VAVplus apply?
Registration runs through the compensation office of your canton of residence. In all 26 cantons you can also opt into VAVplus: accident insurance then runs through the office as well. VAVplus is an opt-in at registration, not automatic: nothing happens without your explicit choice. Pick your canton for the exact office:
AK finder: your cantonal compensation office
AHV registration runs through the compensation office of your canton of residence. Pick your canton - you get the right office, its online portal and the registration form.
Zurich
SVA Zürich
Source: official data from the cantonal compensation offices.
- iInformation
- 1Employer
- 2Addresses
- 3Staff and wages
- 4Accident insuranceQuestion 4.2 is the VAVplus choice. It only appears if you pick «Hausdienst» (domestic service) at 3.3 and have no insurance yet at 4.1.
- 5Account (IBAN)
- 6Confirmation (5% tax deduction, date)
- Attachments
- Recipient: your compensation office
With Clino you have the details for every page at hand and see what goes where. You send the form yourself. Try it for 30 days →
What you need to register
- Your own AHV number and date of birth: the form checks both live
- Your address and an IBAN
- Accident insurance: policy and policy number if you already have one. Otherwise question 4.2 (VAVplus)
- Start date, agreed hours and wage
- Form 318.147 doesn't ask for the employee's name, AHV number or permit yet: those come later with the wage declaration
Frequently asked questions
What's the difference between the simplified and ordinary procedure?
The simplified procedure (VAV) is a flat-rate, low-paperwork registration system for wages up to CHF 22,680 per person per year. The tax is a fixed flat 5% for every employee. Above that threshold, for a company employer, or certain cross-border cases, the ordinary procedure applies automatically with individual payroll accounting.
What exactly is VAVplus?
VAVplus is an extension of the simplified procedure offered by all 26 cantonal compensation offices: accident insurance then also runs through the office. The 5% withholding tax is collected by the office in the simplified procedure anyway. It's an opt-in from the office, not federal law: it only applies if you explicitly choose it at registration (form 318.147: question 4.2).
What happens if the wage crosses the threshold mid-year?
As soon as it's foreseeable that the annual wage will exceed CHF 22,680 per person, you must switch to the ordinary procedure. Clino detects this automatically from the entered hours and wage and flags it in time. The calendar year is not split in two: the compensation office generally settles the whole year under the ordinary procedure, retroactively to 1 January.
Do I need to register if the help only comes occasionally?
Paid household work is generally AHV-liable from the first hour. Even at low volume. There are limited exceptions (young people up to the end of the year they turn 17, and people up to the end of the year they turn 25 earning up to CHF 750 a year, are exempt); when in doubt, ask your compensation office.
Is this check's result legally binding?
No. The check gives an assessment based on what you told it. The final call sits with your compensation office. When unsure, a short call there is worth it.
Sources & last checked
Figures and thresholds last checked on 2026-07-17 against the official AHV factsheets 2.06 (contributions) and 2.07 (simplified procedure). This page doesn't replace legal or tax advice.
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