Swiss household employment
The simplified settlement procedure
Also written: Vereinfachtes Abrechnungsverfahren · Procédure simplifiée · Procedura semplificata
What is the simplified settlement procedure?
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.
What it means if you employ someone at home
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. 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 limits:
- Per person, per year
- CHF 22’680.00
- Household payroll ceiling
- CHF 60’480.00
- Flat income tax
- 5 %
Common questions
What happens if I go over the limit?
You move to the ordinary procedure, with periodic declarations and cantonal withholding tax tariffs rather than the flat rate. The employment itself is unaffected.