Swiss household employment
Schwarzarbeit: undeclared work
Also written: Schwarzarbeit · Travail au noir · Lavoro nero
What counts as undeclared work?
Paying someone for work in your household without declaring the wage to the social insurance system is undeclared work. It is not a grey area. Household wages must be reported 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. The law on undeclared work gives the authorities inspection and penalty powers.
What it means if you employ someone at home
The costs land on both sides. Contributions are reclaimed retroactively with interest, penalties can follow, and the person who worked has no AHV credit, no accident cover and no unemployment entitlement for that time.
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
Why the declared route is lighter than people expect:
- Per person, per year
- CHF 22’680.00
- Household payroll ceiling
- CHF 60’480.00
- Flat income tax
- 5 %
Common questions
Everyone does it, is it really enforced?
Inspections do happen, and a single accident in the home is enough to bring the arrangement to light through the insurer.
Can I regularise a past arrangement?
Yes. Declaring late is far better than not declaring; contributions are settled retroactively and the relationship continues lawfully.