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. 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 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 %
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.