For condominium owners' communities
Hiring a caretaker for your STWEG: the simplified procedure
Your condominium owners' community has no property manager, or the property manager does not handle the caretaking. An owner or a neighbour looks after the stairwell, the grounds and the waste, a few hours a week. That is employment, with AHV, accident insurance and payslips. For small wages, one registration and one wage declaration a year are enough.
Is this page for you?
Yes, if both points are true:
- The STWEG pays the wage itself, not a caretaking company.
- The wage stays under CHF 22'680 a year per person, all wages of the STWEG together under CHF 60'480.
If the wage is higher, the STWEG uses the ordinary procedure, with a pension fund from CHF 22'680 a year.
What the compensation offices told us
The law does not name the STWEG explicitly. So in October 2026 we asked ten cantonal compensation offices in writing whether a STWEG can register its caretaker on the simplified procedure, and how to fill in form 318.147.
Compensation officeAnswerHow to register
Ausgleichskasse Nidwalden29.10.2026YesForm 318.147 as a simple partnership («Einfache Gesellschaft»)
SVZ Thurgau29.10.2026YesOnline form 318.147
SVS Uri30.10.2026YesForm 318.147 as a simple partnership («Einfache Gesellschaft»)
Ausgleichskasse Zug30.10.2026YesForm 318.147 as a simple partnership («Einfache Gesellschaft»), by email
Sozialversicherungen Glarus02.11.2026YesForm 318.147 as a simple partnership («Einfache Gesellschaft»), as long as the wage limits are kept
WAS Luzern30.10.2026Possible, not usualIts own form for property managers, under point 11: simplified procedure wanted («vereinfachtes Abrechnungsverfahren gewünscht»)
As of 2 November 2026. These are written answers from the offices, by email, to an example case, not a federal rule. No office said no. Your office is not listed? The law only excludes capital companies and cooperatives from the simplified procedure (Art. 2 BGSA). Before you register, briefly ask your office how it records a STWEG.
Hired in 6 steps
- 1
Decision of the owners' meeting
The owners' meeting decides on the hiring, the wage and who signs for the STWEG, for example the administrator or an authorised owner. Record the decision in the minutes.
- 2
Employment contract
The employer is the STWEG, «represented by» the authorised person. Work: building caretaking, meaning the stairwell, shared rooms, grounds and waste. This work outside the flats is not domestic service (AHV leaflet 2.06, Merkblatt 2.06). So the Code of Obligations applies, not the standard employment contract for domestic workers. Cantonal and municipal minimum wages still apply.
- 3
Accident insurance (UVG)
The STWEG takes out a policy for the compulsory accident insurance itself. VAVplus through the compensation office exists for private households only. If the person works less than 8 hours a week, they are only insured at work, and there is no deduction for non-occupational accident insurance (NBU).
- 4
Registration with the compensation office
Within 30 days, with form 318.147: at question 1 simple partnership («Einfache Gesellschaft»), at 3.3 building caretaking («Hauswartung»), plus the address of the building. Page 2 asks for each partner with date of birth and AHV number. Check with your compensation office whether every owner or only the authorised person goes in. The STWEG sends the form itself.
- 5
Payslip every month
Gross wage with holiday supplement, deductions for AHV/IV/EO and ALV, 5 % withholding tax. The STWEG pays the contributions once a year, on the office's invoice.
- 6
Wage declaration in January
The STWEG reports the previous year's wages to the office. An invoice follows. The person receives their salary certificate.
What it costs, with an example
Caretaker in Stans (NW), 4 hours a week, CHF 30 an hour, 4 weeks of holiday. Calculated with the Clino wage calculator, 2026 rates, for a full working month:
Gross wage, with holiday supplementCHF 563.21
Net wage to the caretaker (after AHV/IV/EO, ALV and 5 % withholding tax)CHF 499.00
Employer contributions of the STWEG (AHV/IV/EO, ALV, family allowance fund)CHF 44.50
Accident insurance, estimated (your policy decides)approx. CHF 2.84
Clino (contract, payslips, prepared registration and wage declaration)CHF 19.90/month
Cost to the STWEG per monthapprox. CHF 630
Over the year that is about CHF 6'240 in wages (52 weeks × 4 hours × CHF 30), well under the CHF 22'680 limit.
Wage, contributions and the UVG premium are shared costs and are split among the owners, usually by ownership share («Wertquote»).
Your part
- Decision at the owners' meeting
- Take out the UVG policy
- Send form 318.147
- Pay the wage
Clino's part
- Employment contract with «represented by»
- Form 318.147 pre-filled
- Payslip every month
- Wage declaration and salary certificate prepared in January
Frequently asked questions
Does a small STWEG really have to register?+
Yes, as soon as it pays a wage. Up to CHF 2'500 of wages a year, no AHV contributions are owed unless the person asks for them (Art. 34d AHVV). Accident insurance is still needed.
We have a property manager. Do we need this?+
If the property manager hires the caretaker, it handles the payroll. If the STWEG hires directly and the property manager does not do the wages, then yes.
One owner does the caretaking herself. Is that possible?+
Yes. She is then an employee of the STWEG: wage, contributions and accident insurance work the same as for an outside person.
And the service charge statement?+
Wage, employer contributions and the UVG premium are part of the shared costs. The payslips and the wage declaration show you the totals.
What Clino prepares for your STWEG
Clino drafts the employment contract with the STWEG as employer, pre-fills form 318.147 with simple partnership («Einfache Gesellschaft») and building caretaking («Hauswartung») and does the payslip every month. In January the wage declaration and the salary certificate are ready. The STWEG registers and signs itself.
Register your STWEG with Clino →CHF 19.90/month, 30 days free, cancel anytime.
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