Swiss household employment
BVG: the second pillar occupational pension
Also written: BVG · LPP · LPP
What is the BVG?
The BVG (LPP in French and Italian) is the law on occupational pensions, Switzerland's second pillar. It tops up the AHV pension. It applies to employees earning above an annual entry threshold with one employer, which is why many part time household arrangements fall below it.
What it means if you employ someone at home
You owe BVG contributions only if the wage you pay crosses the entry threshold in a year. Below it there is nothing to do. Above it you must affiliate to a pension fund and pay at least half the contribution.
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 thresholds:
- Annual entry threshold
- CHF 22’680.00
- Coordination deduction
- CHF 26’460.00
Common questions
My Helper works for several families. Do the wages add up?
Not automatically. The threshold applies per employer, so each household counts its own wage. A person with several small jobs can ask to be insured voluntarily.