Swiss household employment

ALV: Swiss unemployment insurance

Also written: ALV · AC · AD

What is the ALV?

The ALV (AC in French, AD in Italian) is Swiss unemployment insurance. It pays a portion of earnings while someone looks for work, and it is compulsory for employees. Like the AHV it is collected by the cantonal compensation office, and employer and employee pay the same rate.

What it means if you employ someone at home

Your household pays the employer share on the wage you pay, alongside the AHV. It is deducted and settled in the same declaration, so in practice it is one payment rather than two.

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

The numbers

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

ALV employee: 1.1 %
ALV employer: 1.1 %

Official source

Common questions

Is the ALV owed on household wages too?

Yes, on the same wages the AHV is owed on. It is part of the standard deduction the compensation office bills.

Work out your own household costs Back to the full guide

Other terms

AHV/IV/EO UVG BVG FAK NAV Hauswirtschaft Quellensteuer

Loading…