Swiss household employment
AHV: Swiss old age and survivors insurance
Also written: AHV/IV/EO · AVS/AI/APG · AVS/AI/IPG
What is the AHV?
The AHV (AVS in French, AVS in Italian) is Switzerland's first pillar: the state pension that pays old age and survivors benefits. Everyone who works in Switzerland pays into it, and so does their employer. IV covers disability and EO covers loss of earnings during service or parental leave; the three are collected together as one contribution.
What it means if you employ someone at home
If you pay someone to work in your private household you are their employer. Household wages are reported to the AHV from the first franc, except under the young Helper exemption, under which nothing is due below a first age limit and a small yearly wage stays free of contributions up to a second. From the AHV reference age, AHV/IV/EO is due only on the part of the wage above an allowance, and no ALV is due. You register with the compensation office of your canton, deduct the employee share from the wage and pay both shares.
You are the employer. With Helpore Admin, Helpore prepares a contract if you want one and, under your signed power of attorney, files the declarations and produces the payslip in your name; with Admin Light, Helpore prepares the maths and the documents and you file and pay. Both are optional. You stay the employer in every case and can also do all of this yourself.
The numbers
The 2026 contribution, split equally between you and the person you employ:
- AHV/IV/EO employee
- 5.3 %
- AHV/IV/EO employer
- 5.3 %
- Per person, per year
- CHF 22’680.00
- Household payroll ceiling
- CHF 60’480.00
- Flat income tax
- 5 %
Common questions
Do I really pay AHV on a few hours of cleaning a week?
Yes. The exemption for small wages does not apply to private households, so contributions are owed from the first franc whatever the hours, with exceptions by age for a young Helper and from the AHV reference age: employees who turn 17 or younger in the year pay nothing; up to the year they turn 25, a wage of up to CHF 750 a year with you stays free unless the person asks for contributions; from the AHV reference age, AHV/IV/EO is due only on the wage above CHF 16’800 a year unless the person waives this allowance, and no ALV is due.
What happens if I do not register?
Contributions are claimed retroactively, with interest, and the person who worked for you has no AHV credit for those years. Registering is the only lawful route, and the simplified settlement procedure exists to make it light.
Which AHV contributions do I pay for household help?
As the employer you pay 5.3 % AHV/IV/EO and 1.1 % ALV on the gross wage, and you deduct the same shares from the wage. On top come the family allowance contribution and the administration costs of your compensation office, both set by the office, and the accident insurance premium. These rates apply to employees of working age; from the reference age no ALV is due. With an hourly wage the holiday pay (8.33 % with 4 weeks of holiday) is part of the wage on which contributions are due. The simplified settlement procedure is open when the wage per person is at most CHF 22’680 and the household's total payroll at most CHF 60’480 a year: you then also withhold 5 % income tax and settle everything once a year with the compensation office.