# Method and sources

Prepared 6 October 2026 from the Federal Council decision of 2 October 2026. The new amounts take effect on 1 January 2027.

## Threshold formulas

The annual limit for one Helper follows the occupational pension entry threshold: CHF 23,040 for 2027.

The whole household limit is twice the maximum monthly AHV pension multiplied by 12 months:

`2 × CHF 2,560 × 12 = CHF 61,440`

The additional AHV payment is a supplement and is not added to that reference amount. It is not included in the maximum monthly AHV pension used in this formula.

The monthly reference for a short contract is the annual one Helper limit divided by 12 months:

`CHF 23,040 ÷ 12 = CHF 1,920`

## Weekly schedule formulas

The model uses a regular weekly schedule paid across 52 weeks. Four of those weeks are paid holiday weeks and 48 weeks are actually worked. No cash holiday supplement is added.

Annual AHV wage:

`hourly base rate × contracted weekly hours × 52 paid weeks`

Scheduled hours in each worked week at the annual threshold:

`CHF 23,040 ÷ hourly base rate ÷ 52 paid weeks`

Weekly hours equal CHF 23,040 divided by the hourly input and 52 paid weeks.

Additional minutes in each worked week from the CHF 360 increase:

`CHF 360 ÷ hourly base rate ÷ 52 paid weeks × 60`

Inputs are 2026 published wage rates and are not 2027 forecasts. They are held constant to isolate the threshold change. A thirteenth salary, public holiday payments, board and lodging and other pay items counted toward AHV are excluded from the illustration and can reduce the hours available before the limit.

## Official sources

1. [Federal Council and Federal Social Insurance Office decision of 2 October 2026](https://www.bsv.admin.ch/de/newnsb/BqB41FVYi5FB)
2. [Federal Social Insurance Office amounts valid from 1 January 2027](https://cms.news.admin.ch/fileservice/sdweb-docs-prod-nsbcch-files/files/2026/10/01/d5ae6485-584b-4504-88f3-1c97761a8cb3.pdf)
3. [AHV and IV information sheet 2.07 on the simplified procedure](https://www.ahv-iv.ch/p/2.07.d)
4. [State Secretariat for Economic Affairs guidance on the simplified procedure](https://www.seco.admin.ch/de/vereinfachtes-abrechnungsverfahren-bei-tiefen-lohnsummen)
5. [Canton of Thurgau tax practice on the linked ceilings](https://steuerpraxis.tg.ch/steuerpraxis/2025-10/stp-38a-nr-1-vereinfachtes-abrechnungsverfahren)
6. [State Secretariat for Economic Affairs information on the national standard employment contract for domestic work](https://www.seco.admin.ch/dam/de/sd-web/yauMAu-tmnY1/Informationen-NAV-Hauswirtschaft-SECO-2026-DE.pdf)
7. [City of Lucerne minimum wage information](https://www.stadtluzern.ch/projekte/finanzen/80830)
8. [Canton of Geneva minimum wage information](https://www.ge.ch/appliquer-salaire-minimum-genevois)
9. [Federal Gazette legal text on the additional AHV pension payment](https://www.fedlex.admin.ch/eli/fga/2024/2747/de)