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Swiss household employment
Also written: Vereinfachtes Abrechnungsverfahren · Procédure simplifiée · Procedura semplificata
The vereinfachtes Abrechnungsverfahren (procédure simplifiée in French) lets a household settle social contributions and income tax once a year with the compensation office, on one form, with income tax discharged at a flat rate. It exists precisely so that small, regular household jobs can be declared without running a payroll department.
It is the route most households take. You register once, report the wage annually, and the employee receives a certificate for their tax return. The income is not taxed again in the ordinary procedure.
You are the employer. Helpore prepares the contract, files the declarations and produces the payslip in your name.
The 2026 limits:
You move to the ordinary procedure, with periodic declarations and cantonal withholding tax tariffs rather than the flat rate. The employment itself is unaffected.