helpore.

Helpore model study · Switzerland · 2026

Same cleaning work, same pay: an average CHF 1’899 gap in annual tax deductions

A cleaner earns CHF 4’500 a month across three households. Using ordinary payroll at every job deducts an average CHF 1’899 more a year than one ordinary and two simplified payrolls.

2026 model: a single, childless resident B permit worker with three equal jobs. All 26 cantons count equally. Ordinary payroll deducts more in 24 and less in Schwyz and Zug.

By Gilberto de la Fuente, Director at Helpore
A worked example

One worker, three household employers

Three households employ the same cleaner for ten hours a week each. Each household pays CHF 1’500 a month. Together, the three jobs provide CHF 4’500 in gross monthly pay.

The work and pay stay the same. Each household is a separate employer, and each chooses how to run its payroll within the legal limits.

In this B permit model, ordinary payroll withholds tax at the canton and profile rate, while eligible simplified jobs use a flat 5% tax.

In Neuchâtel, annual tax deductions total CHF 5’319 when all three households use ordinary payroll. They total CHF 1’800 when one household uses ordinary payroll and two use simplified payroll.

That is CHF 3’519 a year, or CHF 293.25 a month, between two payroll outcomes for the same work and pay.

Household 1
CHF 1’500
10 hours a week
Ordinary payroll
Household 2
CHF 1’500
10 hours a week
Ordinary payroll
Household 3
CHF 1’500
10 hours a week
Ordinary payroll
Monthly pay before deductionsCHF 4’500

Same work and pay,
three payroll outcomes

Neuchâtel · 2026
Selected: all three ordinaryCHF 443.25 a month

Insurance premiums and service fees are not included.

Official 2026 tariffs and calculation method

Across all 26 cantons, counting each once, the annual difference averages CHF 1’899. All ordinary payroll deducts more in 24 canton models and less in Schwyz and Zug. In 23 cantons, the difference is at least CHF 1’000 a year.

These figures show tax withheld from wages for the defined B permit model. They are not a national average worker's final tax bill.

The national pattern

The result changes with pay and employer count

At total monthly pay of CHF 2’700, CHF 3’600, CHF 4’500 and CHF 5’400 across three equal jobs, a mixed route deducts less than all ordinary payroll in 6, 22, 24 and 25 canton models respectively.

The all simplified comparison is different. It deducts less than all ordinary payroll in 1, 14, 23 and 24 canton models at those four pay levels.

The CHF 1’899 result is the signed mean of 26 canton results, including the negative results in Schwyz and Zug. It gives each canton equal weight and is not population weighted.

Across the cantons

Explore the whole worker's deductions

The explorer opens on the three job model at CHF 4’500 total monthly pay. Choose the total pay and a canton, then compare one to five employers while the worker's pay and working time stay the same.

Three jobs at CHF 1’500 and ten hours a week each. Total gross pay: CHF 4’500 a month.

All ordinary minus one ordinary and two simplified: annual tax deduction difference.

Change the employer count, not the income

The same total pay and working time, divided equally between genuinely separate households.

Selected canton · annual deduction difference
Household employersMonthly pay per householdWeekly hours per householdAnnual difference

A positive difference means all ordinary payroll deducts more. “Unavailable” is not a zero deduction. Only all ordinary, all eligible simplified and one ordinary with every other job simplified are compared.

Annual tax deduction differences across the 26 Swiss cantonsUse the arrow keys to move between cantons, Home or End to reach the first or last canton, and Enter or Space to select. The canton selector and full results table provide every mapped value. Positive differences mean ordinary payroll deducts more. Negative differences mean ordinary payroll deducts less.
Ordinary deducts more (+)Ordinary deducts less (−)No difference

Geographic boundaries and licensing are documented with the source data. Read the full canton table

Your selected canton

Neuchâtel

+ CHF 3’519

more deducted each year with all ordinary payroll.

All ordinary
CHF 5’319
All simplified
CHF 2’700
One ordinary + two simplified
CHF 1’800

In Neuchâtel, three jobs paying CHF 1’500 each per month produce CHF 5’319 in annual tax deductions with all ordinary payroll, compared with CHF 1’800 with one ordinary and two simplified payrolls.

Tax deductions, not final savings. Annual 2026 amounts. Source and method.

At CHF 4’500 total monthly pay across three equal jobs, all ordinary payroll deducts an average CHF 1’899 more a year than one ordinary and two simplified payrolls, counting each canton once. Ordinary payroll deducts less in Schwyz and Zug.

After the payslip

The same payroll choice does not produce the lowest final tax in every city

Tax withheld from wages is not always the final bill. In a separate two job example, Helpore calculated the final tax on CHF 43’200 a year in Zurich, Bern and Zug.

In Zurich and Bern, one ordinary job and one simplified job produces the lowest result in the two job model. In Zug, all ordinary payroll is lower. The work, gross pay and hours are unchanged. Local deductions and tax rates change the result.

Final income tax: CHF 43’200 over two jobs, 2026
CityAll ordinaryOne ordinary, one simplifiedAll simplifiedLowest tested result
ZurichCHF 2’340 to 2’437CHF 1’403 to 1’493CHF 2’160Mixed
BernCHF 4’404 to 4’561CHF 1’685 to 1’884CHF 2’160Mixed
ZugCHF 826 to 869CHF 1’080 to 1’084CHF 2’160All ordinary

The ranges compare work expenses of 3% of ordinary net wages with CHF 2’000. Zug assumes no renter deduction because tenure and rent are not modelled.

These are selected city examples, not a national final tax average. No arrangement is lowest in every tested case.

How we calculated these examples

The model uses one single worker, age 45, living alone in each city throughout 2026, with no children, church tax, wealth, other income, second pillar contributions or pillar 3a contributions. Two genuine household employers each pay CHF 21’600 a year for 12 hours a week. The final tax figures also cover the modelled Swiss or C permit worker under the same personal assumptions. They do not imply ordinary payroll withholding for those statuses. The calculations use the official ESTV calculator, 5.3% AHV, IV and EO, 1.1% unemployment insurance and an assumed 0.4% non occupational accident premium. Eligible private insurance premiums are assumed to reach the stated local caps. Travel and meal deductions are zero.

The displayed ranges compare work expenses of 3% of ordinary net wages with CHF 2’000. Simplified wages stay outside ordinary taxable income and its rate calculation, and their final 5% tax is added separately. Personal deductions apply once per person.

In the CHF 54’000 three job Zug model, two ordinary jobs and one simplified job is CHF 99 to CHF 106 below all ordinary without a renter deduction. At the maximum renter deduction, all ordinary is CHF 87 to CHF 102 lower. The expanded file includes every tested ordinary job count, the negative control, exclusions, assumptions and official request and response evidence.

Download the original Zurich examplesDownload the expanded final tax evidence

Official ESTV tax calculator · Zurich source tax and ordinary assessment guidance · Zug tax law

The mechanism

How another payslip can change

In a separate two job Neuchâtel model, one household changes procedure while the other keeps ordinary payroll. The second household still pays the same wage, but deducts tax at a different rate.

One household changes route. The other payslip changes too.

Neuchâtel · 2026

Annual tax deducted. Pay stays CHF 1’800 a month per job, for twelve hours a week each.

Two full year arrangements in Neuchâtel. Household B stays on ordinary payroll.
HouseholdBoth ordinaryA simplified,
B ordinary
Household AProcedure changesCHF 1’501.20Ordinary payrollCHF 1’080.00Simplified payroll
Household BProcedure stays the sameCHF 1’501.20Ordinary payrollCHF 73.20Still ordinary payroll
Both jobsTotal tax deductedCHF 3’002.40CHF 1’153.20

Household B deducts CHF 1’428 less in tax. Across both jobs, annual deductions fall by CHF 1’849. These are tax deductions, not wages or net pay.

Read the two job results for all 26 cantons

With two ordinary jobs, each household uses the worker's combined workload to set its tax rate. When the only other job uses the simplified procedure, that job no longer raises the ordinary job's rate basis. The rule is in Circular 45, section 6.4.

Each household chooses its own lawful procedure. A worker can ask or negotiate, but cannot make that choice for an employer. An existing employer moving from ordinary to simplified payroll must notify its compensation office before year end. The change starts with the new calendar year and is not retrospective.

Separate fixed model

Pension cover is a separate question

This separate model does not compare payroll procedures. It shows how pension saving and leisure accident cover change when CHF 4’500 and 30 hours are divided among one to five employers. The worker is aged 45. Changing the payroll procedure does not itself remove occupational pension cover.

Annual minimum occupational pension credit

The same CHF 54’000 a year and 30 weekly hours. Age 45. Equal jobs lasting the full year.

  1. 1 householdCHF 4’131
  2. 2 householdsCHF 1’134
  3. 3 householdsCHF 0

    No automatic compulsory credit. Voluntary combined cover is possible across employers.

  4. 4 householdsCHF 0
  5. 5 householdsCHF 0

The statutory minimum credit is saving for later, not the worker's contribution, take home pay or final pension. No exempt status is assumed. See the fixed model and assumptions.

Official occupational pension rules

Each household sees one employment relationship. The worker lives with the combined result. Every household remains responsible for the contract, registration, payroll and insurance duties attached to its job.

Separate fixed model

At four households, leisure accident cover changes too

At one, two or three equal jobs, every household employs the cleaner for at least eight hours a week. At four jobs, each household employs her for 7.5 hours. At five, it is six.

No household therefore reaches the threshold for nonoccupational accident cover in the four and five job cases. Occupational accidents remain covered. Commuting accidents count as occupational accidents below the threshold. If no other employer provides leisure accident cover, the worker needs accident cover in her health insurance. Basic health insurance covers treatment, but does not replace the accident insurer's wage replacement benefits.

The public question

Why this matters now

On 14 September 2026, National Councillor Samira Marti asked the Federal Council why fewer employers use the simplified procedure, how household payroll can become easier to access and what Switzerland should do about undeclared work in private homes.

This study makes one part of that reality visible. It holds work and pay constant, then shows what changes when the same working life is spread across more households. Readers can inspect all 780 canton results, change the number of employers and download the calculations.

“At Helpore, our mission is to simplify the full household employment process and make it affordable for employers to manage, without losing any of the Helpers' rights.”

Gilberto de la Fuente, Director at Helpore
Open evidence

Sources, method and data

Read the assumptions, inspect every canton or take the figures with you. The story and the downloads use the same calculations.

Two jobs: the other deduction, canton by canton

Household B stays on ordinary payroll in both full-year arrangements. Only Household A's procedure changes. Each job pays CHF 1’800 a month for twelve hours a week. Figures are annual tax deductions for the single, childless resident B permit model.

2026 · annual CHF · two jobs at CHF 1’800 a month each
CantonB when both use ordinaryB when A uses simplifiedReduction at BReduction across both jobs
Aargau (AG)CHF 799.20CHF 24.00+ CHF 775.20+ CHF 494.40
Appenzell Ausserrhoden (AR)CHF 1’320.00CHF 183.60+ CHF 1’136.40+ CHF 1’376.40
Appenzell Innerrhoden (AI)CHF 1’220.40CHF 402.00+ CHF 818.40+ CHF 958.80
Basel-Landschaft (BL)CHF 840.00CHF 24.00+ CHF 816.00+ CHF 576.00
Basel-Stadt (BS)CHF 1’006.80CHF 0.00+ CHF 1’006.80+ CHF 933.60
Bern (BE)CHF 1’596.00CHF 90.60+ CHF 1’505.40+ CHF 2’021.40
Fribourg (FR)CHF 1’486.20CHF 229.20+ CHF 1’257.00+ CHF 1’663.20
Geneva (GE)CHF 831.60CHF 0.00+ CHF 831.60+ CHF 583.20
Glarus (GL)CHF 1’237.80CHF 280.80+ CHF 957.00+ CHF 1’114.80
Graubünden (GR)CHF 885.60CHF 0.00+ CHF 885.60+ CHF 691.20
Jura (JU)CHF 1’797.00CHF 572.40+ CHF 1’224.60+ CHF 1’941.60
Lucerne (LU)CHF 1’203.00CHF 183.60+ CHF 1’019.40+ CHF 1’142.40
Neuchâtel (NE)CHF 1’501.20CHF 73.20+ CHF 1’428.00+ CHF 1’849.20
Nidwalden (NW)CHF 1’021.80CHF 341.40+ CHF 680.40+ CHF 622.20
Obwalden (OW)CHF 1’287.60CHF 36.60+ CHF 1’251.00+ CHF 1’458.60
Schaffhausen (SH)CHF 1’069.20CHF 147.00+ CHF 922.20+ CHF 911.40
Schwyz (SZ)CHF 417.00CHF 0.00+ CHF 417.00− CHF 246.00
Solothurn (SO)CHF 1’371.60CHF 84.00+ CHF 1’287.60+ CHF 1’579.20
St. Gallen (SG)CHF 1’278.60CHF 127.20+ CHF 1’151.40+ CHF 1’350.00
Thurgau (TG)CHF 1’147.20CHF 49.80+ CHF 1’097.40+ CHF 1’164.60
Ticino (TI)CHF 1’166.40CHF 194.40+ CHF 972.00+ CHF 1’058.40
Uri (UR)CHF 1’116.60CHF 73.20+ CHF 1’043.40+ CHF 1’080.00
Valais (VS)CHF 414.60CHF 0.00+ CHF 414.60− CHF 250.80
Vaud (VD)CHF 609.00CHF 0.00+ CHF 609.00+ CHF 138.00
Zug (ZG)CHF 295.80CHF 0.00+ CHF 295.80− CHF 488.40
Zurich (ZH)CHF 780.00CHF 99.60+ CHF 680.40+ CHF 380.40

A positive reduction means less tax is deducted when A uses simplified payroll. A negative reduction means more is deducted across both jobs. The total rises in Schwyz, Valais and Zug even though B's deduction falls. Jura uses its published combined church tariff.

The CHF 942 and CHF 927 averages give each of the 26 cantons equal weight. They are calculated from exact signed amounts before rounding the averages to whole francs. They are not population averages. Download the exact two-job calculations.

One fixed model · 2026

CHF 4’500 a month. 30 hours a week. Age 45.

The same total pay and time, divided equally. This table stays fixed when you change the tax explorer above.

Automatic occupational pension saving and leisure accident cover through work
Household employersAnnual pay per householdWeekly hours per householdTotal annual minimum retirement creditEmployer reaches accident threshold
1 householdCHF 54’00030CHF 4’131Compulsory entry appliesYes
2 householdsCHF 27’00015CHF 1’134Compulsory entry appliesYes
3 householdsCHF 18’00010CHF 0No compulsory entryYes
4 householdsCHF 13’5007.5CHF 0No compulsory entryNo household reaches 8 hours
5 householdsCHF 10’8006CHF 0No compulsory entryNo household reaches 8 hours

Full year jobs lasting more than three months, equal pay and hours, no exempt status, statutory BVG minimum only. Retirement credit is saving for later, not the worker's contribution, total premium, take home pay or final pension. Pension funds may provide broader cover.

Official pension thresholds · Official accident insurance guidance · Voluntary cover across employers

How the comparison works

Helpore modelled a single, childless B permit worker living in the same canton throughout 2026, with one to five genuinely unrelated household employers and twelve equal monthly salaries. Total monthly pay of CHF 2’700, CHF 3’000, CHF 3’600, CHF 4’500, CHF 5’400 or CHF 6’000 is divided equally between the jobs. The six income levels and five employer counts give 30 scenarios and 780 canton results.

Within each income level, total pay and total hours stay fixed as employer count changes. Weekly hours equal total monthly pay divided by 150, keeping the hourly equivalent at approximately CHF 34.62. Salaries continue during statutory paid leave. There is no bonus, thirteenth salary or other income, and each employer has no other payroll. Tariffs without church tax apply where available; Jura's published combined tariff is used and identified in its result.

All ordinary payroll is calculated in every case. Simplified routes appear only where each annual wage is within CHF 22’680 and the model's other eligibility conditions are met. One ordinary job with the rest simplified requires at least two employers. In the withholding study, combinations of two or more ordinary jobs with one or more simplified jobs are not calculated. These are supported comparisons, not a claim to the lowest possible final tax.

Three household comparison

Four pay levels, three equal jobs. Counts show cantons where the alternative deducts less than all ordinary payroll.
Monthly pay per jobWeekly hours per jobTotal monthly payAll simplified deducts lessMixed deducts less
CHF 9006CHF 2’7001 / 266 / 26
CHF 1’2008CHF 3’60014 / 2622 / 26
CHF 1’50010CHF 4’50023 / 2624 / 26
CHF 1’80012CHF 5’40024 / 2625 / 26

The CHF 1’899 average gives each of the 26 cantons equal weight, including Schwyz and Zug, where the difference is negative. It compares all ordinary payroll with one ordinary and two simplified payrolls at CHF 1’500 per job. The explorer reports a separate signed mean, median and range for each selected scenario and comparator.

With every job on ordinary payroll, equal wages and hours give each household a rate basis equal to the total monthly wage. Each household deducts tax only from the wage it pays. If the sole ordinary job's additional earnings are all taxed through the simplified procedure, those other wages do not raise its rate basis. The monthly and annual canton models use twelve equal payments. Ordinary deductions are rounded to five rappen under the official rules.

The calculations use the Federal Tax Administration's official 2026 source tax files. An earlier single job analysis provided the starting question. Helpore extended it to one to five household employers, three supported payroll arrangement families and six total income levels, with a separate matched pension and accident comparison. Canton counts describe these calculations, not numbers of affected workers.

All 26 cantons, in one accessible table

Annual tax deducted for three CHF 1’500 monthly jobs. The difference compares all ordinary payroll with one ordinary and two simplified payrolls.

2026 · annual CHF · CHF 1’500 per job
CantonAll ordinaryAll simplifiedOne ordinary, two simplifiedDifference
Aargau (AG)CHF 2’970CHF 2’700CHF 1’824+ CHF 1’146
Appenzell Ausserrhoden (AR)CHF 4’174CHF 2’700CHF 1’861+ CHF 2’313
Appenzell Innerrhoden (AI)CHF 3’753CHF 2’700CHF 2’020+ CHF 1’733
Basel-Landschaft (BL)CHF 3’353CHF 2’700CHF 1’813+ CHF 1’541
Basel-Stadt (BS)CHF 4’050CHF 2’700CHF 1’800+ CHF 2’250
Bern (BE)CHF 5’157CHF 2’700CHF 1’800+ CHF 3’357
Fribourg (FR)CHF 5’092CHF 2’700CHF 1’800+ CHF 3’292
Geneva (GE)CHF 3’467CHF 2’700CHF 1’800+ CHF 1’667
Glarus (GL)CHF 3’947CHF 2’700CHF 1’925+ CHF 2’023
Graubünden (GR)CHF 3’186CHF 2’700CHF 1’800+ CHF 1’386
Jura (JU) *CHF 5’513CHF 2’700CHF 2’160+ CHF 3’353
Lucerne (LU)CHF 3’980CHF 2’700CHF 1’958+ CHF 2’021
Neuchâtel (NE)CHF 5’319CHF 2’700CHF 1’800+ CHF 3’519
Nidwalden (NW)CHF 3’256CHF 2’700CHF 1’897+ CHF 1’359
Obwalden (OW)CHF 4’077CHF 2’700CHF 1’836+ CHF 2’241
Schaffhausen (SH)CHF 3’537CHF 2’700CHF 1’897+ CHF 1’640
Schwyz (SZ)CHF 1’712CHF 2’700CHF 1’800− CHF 88
Solothurn (SO)CHF 4’801CHF 2’700CHF 1’885+ CHF 2’916
St. Gallen (SG)CHF 4’147CHF 2’700CHF 1’861+ CHF 2’286
Thurgau (TG)CHF 3’861CHF 2’700CHF 1’849+ CHF 2’012
Ticino (TI)CHF 4’050CHF 2’700CHF 1’836+ CHF 2’214
Uri (UR)CHF 3’586CHF 2’700CHF 1’872+ CHF 1’714
Valais (VS)CHF 3’526CHF 2’700CHF 1’800+ CHF 1’726
Vaud (VD)CHF 3’483CHF 2’700CHF 1’800+ CHF 1’683
Zug (ZG)CHF 1’064CHF 2’700CHF 1’800− CHF 736
Zurich (ZH)CHF 2’630CHF 2’700CHF 1’825+ CHF 805

A positive difference means all ordinary payroll deducts more; a negative difference means it deducts less. Jura uses the published combined church tariff. All amounts are current deductions, not a final tax assessment.

Pay today and pension savings are different

Changing the payroll procedure does not itself create occupational pension cover. Three full year jobs paying CHF 18’000 each stay below the compulsory entry threshold per employer under either procedure. One CHF 54’000 job does not.

For the defined eligible worker aged 45, the single job produces a minimum annual retirement credit of CHF 4’131, funded through contributions. It is retirement saving, not extra take home pay. Workers with several jobs can arrange voluntary combined cover, with employer contributions under the applicable rules.

Official occupational pension guidance

Related household employment context

Federal estimates put direct household employment 11.4% lower in the first half of 2026 than a year earlier, while employment across Switzerland rose 0.5%. The study does not assign that fall to one rule.

Download the data and chart

Download all 780 expanded canton results, with availability reasons and the fixed pension and accident model, or export the currently selected case. The chart starts at zero and includes its assumptions and source.

Two job findings (JSON)Expanded data (JSON)Expanded tax data (CSV)Expanded final tax evidence (JSON)Official tariff files (ZIP)

Download the focused three household dataset: 104 cases in JSON or CSV.

Primary sources and map attribution

Payroll deduction calculator · Switzerland · 2026

Compare the tax deducted from household wages

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