Swiss household employment
ALV: Swiss unemployment insurance
Also written: ALV · AC · AD
What is the ALV?
The ALV (AC in French, AD in Italian) is Swiss unemployment insurance. It pays a portion of earnings while someone looks for work, and it is compulsory for employees. Like the AHV it is collected by the cantonal compensation office, and employer and employee pay the same rate.
What it means if you employ someone at home
Your household pays the employer share on the wage you pay, alongside the AHV. It is deducted and settled in the same declaration, so in practice it is one payment rather than two.
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 rate, split equally between you and the person you employ:
- ALV employee
- 1.1 %
- ALV employer
- 1.1 %
Common questions
Is the ALV owed on household wages too?
Yes, on the same wages the AHV is owed on. It is part of the standard deduction the compensation office bills.