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Sources, Methodology & Legal References

How Clino verifies contribution rates and cantonal data. Every calculation, every rate and every legal reference is based on current publications by the responsible Swiss authorities — this page documents where the data comes from, how often we verify it, and what happens when something changes.

How we verify

Four steps that ensure your payslip matches reality — not outdated rates floating around the internet.

1. Data sources

Federal rates (AHV/IV/EO, ALV, UVG, withholding tax) come exclusively from FSIO, SECO, FTA and Suva. Cantonal FAK rates, admin fees and family allowances come directly from the 26 cantonal compensation offices. Minimum wages follow the NAV household-work ordinances and cantonal minimum-wage laws (GE, NE, JU, BS, TI).

2. Update cycle

Federal rates are re-checked every Q4/Q1 as soon as FSIO and SECO publish new values. Cantonal FAK rates are continuously cross-checked against incoming compensation-office invoices — any mismatch is caught immediately. Last full verification: 2026-06-10.

3. When rates change

When a rate changes, it is updated in the code, the system is redeployed and every payslip from the effective date automatically uses the new value. Existing customers receive an email with the change summary and the exact source.

4. When sources conflict

If in doubt, the official compensation-office invoice — not our calculation — is authoritative. When a source is contradictory (e.g. two values for the same canton), we use the higher rate and flag the discrepancy in a code comment for follow-up with the office.

Who reviews the data: Salvador Ordorica (founder) is personally accountable for every data change. Every rate is documented in the source code with the authority URL and the date of the last check. In disputed cases, the relevant compensation office is contacted directly.

Federal authorities

The following federal offices are the authoritative sources for social insurance rates, employment law, and tax regulations in Switzerland.

Federal Social Insurance Office

AHV/ALV/UVG contribution rates, simplified accounting procedure, family allowances

bsv.admin.ch→

State Secretariat for Economic Affairs

Employment law, holiday entitlement, minimum wages, employment contract law

seco.admin.ch→

Federal Tax Administration

Tax rates, salary statement, withholding tax, simplified accounting

estv.admin.ch→

Swiss National Accident Insurance Fund

Accident insurance (UVG), premiums, occupational and non-occupational accident insurance

suva.ch→

Central Compensation Office

Directory of all compensation offices, information sheets, AHV contribution regulations

ahv-iv.ch→

Laws & regulations

The key federal laws and information sheets relevant to employing household workers in Switzerland.

BGSA

Federal Act on Measures to Combat Undeclared Work

Legal basis for combating undeclared work, reporting obligations, sanctions

CO

Code of Obligations

Art. 319ff (employment contract), Art. 329a (holidays), Art. 958f (retention obligation)

AHVG

Federal Act on Old-Age and Survivors' Insurance

AHV contribution obligation, wage reporting, simplified procedure for private households. For undeclared work: fine up to CHF 10,000 under Art. 88 AHVG in conjunction with Art. 106 StGB (tax evasion is separate, under Art. 175 DBG).

DBG

Federal Act on Direct Federal Taxation

Art. 175: penalties for tax evasion, fine regulations

Info Sheet 2.06

Domestic Service Work

Official FSIO information sheet on registration and accounting for domestic service work

Cantonal compensation offices

All 26 cantons have their own compensation office responsible for AHV/IV/EO contributions and family allowances (FAK). FAK rates vary by canton.

AGAargauFAK 1.45%

SVA Aargau

sva-aargau.ch→2026-06-10
ARAppenzell AusserrhodenFAK 1.60%

Sozialversicherungen Appenzell Ausserrhoden

sovar.ch→2026-06-10
AIAppenzell InnerrhodenFAK 1.60%

Ausgleichskasse Appenzell Innerrhoden

akai.ch→2026-06-10
BLBasel-LandschaftFAK 1.30%

SVA Basel-Landschaft

sva-bl.ch→2026-06-10
BSBasel-StadtFAK 1.65%

Ausgleichskasse Basel-Stadt

ak-bs.ch→2026-06-10
BEBernFAK 1.50%

Ausgleichskasse des Kantons Bern

akbern.ch→2026-06-10
FRFreiburgFAK 2.27%

Caisse de compensation du canton de Fribourg

ecasfr.ch→2026-06-10
GEGenfFAK 2.22%

OCAS - Office cantonal des assurances sociales

ocas.ch→2026-06-10
GLGlarusFAK 1.40%

Sozialversicherungen Glarus

svgl.ch→2026-06-10
GRGraubündenFAK 1.50%

SVA Graubünden

sva.gr.ch→2026-06-10
JUJuraFAK 2.75%

ECAS Jura

ecasjura.ch→2026-06-10
LULuzernFAK 1.35%

WAS Wirtschaft Arbeit Soziales

was-luzern.ch→2026-06-10
NENeuenburgFAK 1.80%

Caisse de compensation du canton de Neuchâtel

caisseavsne.ch→2026-06-10
NWNidwaldenFAK 1.50%

Ausgleichskasse Nidwalden

aknw.ch→2026-06-10
OWObwaldenFAK 1.40%

Ausgleichskasse IV-Stelle Obwalden

akow.ch→2026-06-10
SHSchaffhausenFAK 1.30%

SVA Schaffhausen

svash.ch→2026-06-10
SZSchwyzFAK 1.30%

SVA Schwyz

sva-sz.ch→2026-06-10
SOSolothurnFAK 1.25%

Ausgleichskasse des Kantons Solothurn

akso.ch→2026-06-10
SGSt. GallenFAK 1.80%

SVA St. Gallen

svasg.ch→2026-06-10
TITessinFAK 1.60%

Istituto delle assicurazioni sociali

www4.ti.ch/dss/ias→2026-06-10
TGThurgauFAK 1.40%

Sozialversicherungszentrum Thurgau

svztg.ch→2026-06-10
URUriFAK 1.70%

Sozialversicherungsstelle Uri

svsuri.ch→2026-06-10
VDWaadtFAK 2.37%

Caisse cantonale vaudoise de compensation

caisseavsvaud.ch→2026-06-10
VSWallisFAK 2.50%

Caisse de compensation du canton du Valais

avsvalais.ch→2026-06-10
ZGZugFAK 1.35%

Ausgleichskasse Zug

akzug.ch→2026-06-10
ZHZürichFAK 1.02%

SVA Zürich

svazurich.ch→2026-06-10

Found an error?

If you spot an incorrect FAK rate, an outdated URL or any other inaccuracy: please let us know. We correct within 48 hours and update the source citation.

Report error

Disclaimer

Clino assumes no liability for the accuracy of the information. The official publications of the responsible authorities are authoritative. Contribution rates are updated annually. In case of doubt, please contact the responsible compensation office or the FSIO directly.

Last updated: March 2026 | All information without guarantee

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