Swiss household employment

AHV: Swiss old age and survivors insurance

Also written: AHV/IV/EO · AVS/AI/APG · AVS/AI/IPG

What is the AHV?

The AHV (AVS in French, AVS in Italian) is Switzerland's first pillar: the state pension that pays old age and survivors benefits. Everyone who works in Switzerland pays into it, and so does their employer. IV covers disability and EO covers loss of earnings during service or parental leave; the three are collected together as one contribution.

What it means if you employ someone at home

If you pay someone to work in your private household you are their employer, and household wages are reported to the AHV from the first franc. There is no lower limit for domestic work. You register with the compensation office of your canton, deduct the employee share from the wage and pay both shares.

You are the employer. Helpore prepares the contract, files the declarations and produces the payslip in your name.

The numbers

The 2026 contribution, split equally between you and the person you employ:

AHV/IV/EO employee: 5.3 %
AHV/IV/EO employer: 5.3 %
Per person, per year: CHF 22'680
Household payroll ceiling: CHF 60'480
Flat income tax: 5 %

Official source

Common questions

Do I really pay AHV on a few hours of cleaning a week?

Yes. The exemption for small wages does not apply to private households, so contributions are owed from the first franc whatever the hours. The one exception is a person up to the year they turn 25 earning no more than CHF 750 a year in your household.

What happens if I do not register?

Contributions are claimed retroactively, with interest, and the person who worked for you has no AHV credit for those years. Registering is the only lawful route, and the simplified settlement procedure exists to make it light.

Work out your own household costs Back to the full guide