Swiss household employment

Brutto and Netto: gross and net wage

Also written: Brutto und Netto · Brut et net · Lordo e netto

What is the difference between gross and net?

The gross wage is what you agree and what everything is calculated from. The net wage is what lands in the person's account after their share of the social contributions, and any withholding tax, has been deducted. Your own employer contributions sit on top of the gross, not inside it.

What it means if you employ someone at home

Always agree the gross figure. Agreeing a net one means you carry every future change in contribution rates yourself, and it makes the payslip harder to check for the person who earned it.

You are the employer. Helpore prepares the contract, files the declarations and produces the payslip in your name.

The numbers

The employee deductions from the gross wage:

AHV/IV/EO employee: 5.3 %
AHV/IV/EO employer: 5.3 %
ALV employee: 1.1 %
ALV employer: 1.1 %

Official source

Common questions

The person asked for a net wage. Can I agree it?

You can, but then the gross has to be computed backwards from it, and it shifts the risk of any rate change onto you. The Helpore calculator does this both ways.

Do my employer contributions come out of the wage?

No. They are additional to the gross wage, which is why the total cost is higher than the figure you agree.

Work out your own household costs Back to the full guide

Other terms

AHV/IV/EO ALV UVG BVG FAK NAV Hauswirtschaft

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