Private household as employer: What does that mean?

A nanny is the most flexible form of childcare: she comes to your home, looks after your child individually and adapts to your daily life. Sounds wonderful — but as an employer, you bear responsibility. You must handle social insurance contributions, draw up an employment contract and comply with the rules of Swiss employment law. This guide explains step by step what you need to know if you want to employ a nanny in Switzerland.

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Private household as employer: What does that mean?

As soon as you employ a nanny regularly — whether 5 or 40 hours per week — you are an employer under Swiss law. This applies even if the nanny only comes one day per week. The private household has fundamentally the same obligations as a company.

AHV/IV/EO contributions

As an employer, you must register your nanny with the AHV compensation fund of your canton. The contributions are shared equally between you and the nanny:

Insurance	Employer share	Employee share	Total
AHV/IV/EO	5.3 %	5.3 %	10.6 %
ALV (unemployment insurance)	1.1 %	1.1 %	2.2 %
FAK (family allowances)	approx. 1–3 % (cantonal)	—	1–3 %
Total payroll costs	approx. 7.4–9.4 %	6.4 %	approx. 13.8–15.8 %

Simplified accounting procedure: For wages up to CHF 22,050 per year per employer, you can use the simplified accounting procedure. You report the wage total once a year, and the compensation fund calculates all contributions including withholding tax. This saves an enormous amount of effort. Information can be found at your cantonal compensation fund.

Accident insurance (UVG)

You are legally obliged to insure your nanny against occupational accidents and occupational diseases. From 8 hours of work per week, non-occupational accident insurance (NBU) must also be taken out.

• BU premium (occupational accident): Paid by the employer — approx. 0.5–2 % of gross wages
• NBU premium (non-occupational accident): Can be deducted from the employee — approx. 1–2 % of gross wages
• Provider: You take out the UVG insurance with an approved accident insurer (e.g. Suva, Zurich, AXA, Mobiliar)

Withholding tax

If your nanny is a foreign national with a B or L permit (i.e. without a C settlement permit), you must deduct withholding tax directly from the wages and remit it to the cantonal tax office. The withholding tax rate depends on the canton, marital status and number of children.

With the simplified accounting procedure, withholding tax is settled at a flat rate of 5 % — which simplifies matters considerably.

Occupational pension (BVG)

From an annual salary of CHF 22,050 (entry threshold 2026), the nanny is subject to BVG. This means you would need to register her with a pension fund. For part-time nannies who remain below this threshold, this obligation does not apply.

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What does a nanny cost?

The costs for a nanny are higher than for a daycare — but in return you get individual one-to-one care directly at your home.

Gross wages

Qualification	Gross wage per hour
Nanny without professional training	CHF 25–28
Nanny with experience (3+ years)	CHF 28–32
Nanny with pedagogical training (FaBe, daycare diploma)	CHF 30–35
Nanny with additional qualifications (languages, first aid etc.)	CHF 32–38

These values are guidelines for German-speaking Switzerland. In the Romandie and Ticino, wages tend to be somewhat lower; in Zurich and the Lake Geneva region, often higher.

Payroll costs: The +15 % you need to factor in

In addition to the gross wage, the employer's social insurance contributions apply. Calculate with approx. 12–15 % surcharge on the gross wage:

Cost type	Share
AHV/IV/EO (employer share)	5.3 %
ALV	1.1 %
FAK	1–3 %
UVG (occupational accident)	0.5–2 %
Administrative costs compensation fund	approx. 1–2 %
BVG (pension fund) if applicable	variable
Total employer surcharge	approx. 10–15 %

Example calculation: What does a nanny really cost?

Suppose you employ a nanny for 2 days per week at 9 hours each (18 hrs/week) at a gross wage of CHF 30/hour:

Item	Calculation	Amount
Gross wage per month	18 hrs x 4.33 weeks x CHF 30	CHF 2,338
Employer payroll costs (approx. 13 %)	CHF 2,338 x 0.13	CHF 304
Total costs per month		CHF 2,642
Total costs per year		approx. CHF 31,700

In addition, there may be expenses for meals, public transport tickets for excursions or a 13th month salary (if agreed).

Comparison: A full-time daycare place costs privately approx. CHF 2,000–3,000/month. A nanny for 2 days costs a similar amount — but you get individual care at your home in return. More on daycare costs can be found in our guide to daycare costs in Switzerland.

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The nanny contract: What must be included

A written employment contract is not legally required, but strongly recommended. It protects both sides and clarifies expectations. The standard employment contract for domestic work (NAV Hauswirtschaft) of your canton forms the basis — it sets minimum wages, working hours and holidays.

Template contract elements

Your nanny contract should cover the following points:

1. Contracting parties and start of employment

• Name and address of employer (parents)
• Name and address of employee (nanny)
• Start date
• Probationary period (statutory: 1 month, can be extended to max. 3 months)

2. Place of work and duties

• Place of work (your home address)
• Description of duties: Childcare, cooking for the children, light housework, accompanying to playground/activities
• Number and age of children
• What does not belong to the duties (e.g. window cleaning, ironing)

3. Working hours

• Weekly working hours
• Working days and times (e.g. Monday and Wednesday, 8:00–17:00)
• Overtime regulation: Compensation or payment
• On-call and standby times (if relevant)

4. Wages and expenses

• Gross wage per hour or per month
• 13th month salary (yes/no)
• Expense regulation (meals, public transport, excursions)
• Wage payment: monthly, to which account

5. Holidays and public holidays

• Holiday entitlement: statutory minimum 4 weeks (5 weeks up to age 20 of the nanny)
• Paid public holidays according to cantonal law
• Arrangement when the family goes on holiday: Must the nanny work (e.g. accompany) or is she free?

6. Illness and incapacity

• Continued pay during illness (depending on years of service: 3 weeks to several months, according to Bern/Zurich/Basel scale)
• Medical certificate from which day
• Optional: Take out daily sickness benefit insurance

7. Termination

• During probation: 7 days
• In the 1st year of service: 1 month
• From the 2nd to 9th year of service: 2 months
• From the 10th year of service: 3 months
• Termination always at the end of a month (unless contractually agreed otherwise)

8. Confidentiality and data protection

• Confidentiality about family matters
• Handling of children's photos (social media!)

Tip: Many cantons provide template contracts for domestic employees. The association for nannies and domestic employees also offers templates. Have the contract reviewed by a professional if in doubt.

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Nanny sharing: One child, two families — or the other way around

With nanny sharing, two (or more) families share a nanny. This saves costs and provides the children with social contacts — almost like a mini daycare at home.

How nanny sharing works

• Variant A: The nanny cares for the children of both families simultaneously, alternating between one of the families' homes
• Variant B: The nanny works on different days for different families (not true sharing, more shared nanny capacity)
• Variant C: The nanny cares for the children of both families simultaneously in one fixed location

Advantages

• Cost savings: Each family pays only a share of the wage (typical: 60/40 or 50/50)
• Social contacts: The children have a playmate
• Flexibility: Individual arrangements between the families possible
• Individual care: Fewer children than in a daycare

Disadvantages and risks

• Complicated employer situation: Who is the employer? Both families must handle social contributions or one family takes on the role alone
• Coordination: Holiday planning, illness, different parenting styles
• Liability: Who is liable if something happens to a child?
• End of arrangement: What happens if one family drops out?

Legal aspects of nanny sharing

• Employer obligation: Each family that employs the nanny is a separate employer with all obligations (AHV, UVG etc.) — unless one family employs the nanny and charges the other family a share
• Licensing requirement: As soon as a nanny cares for children from more than one family simultaneously, a licensing requirement for day care may apply depending on the canton. Check with your municipality!
• Contractual arrangement: Create a written agreement between the families covering the division of costs, termination rules and liability questions

Tip: With classic nanny sharing, it is recommended that one family officially employs the nanny and the other family pays a care contribution. This simplifies the accounting. Discuss the situation with your compensation fund.

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Nanny vs. babysitter vs. au pair: The differences

The terms are often mixed up — but there are important differences that affect costs, legal obligations and care quality.

	Nanny	Babysitter	Au pair
Relationship	Employment relationship	Casual work	Cultural exchange
Regularity	Fixed days/hours	Irregular, on call	Fixed times, max. 30 hrs/week
Wages	CHF 25–35/hr gross	CHF 15–25/hr (often cash)	CHF 500–800/month pocket money
Social insurance	Yes, fully contribution-liable	Yes, from CHF 750/year	Yes, employer registers
Qualification	Often pedagogical training	Usually no formal training	No training required
Living situation	Own flat	Own flat	Lives with the family
Duties	Childcare, light housework	Childcare only (by the hour)	Childcare + light housework
Contract	Employment contract recommended	Usually none	Au pair contract mandatory
Duration	Open-ended possible	Occasional	Max. 12 months (extendable to 24)
Tax deduction	Yes, as third-party care costs	Yes, if regular and documented	Yes, pocket money + board/lodging

When is what worthwhile?

• Nanny: When you need regular, reliable care and value individual attention. Ideal for families with several children (price per child decreases).
• Babysitter: For occasional evenings or weekends when regular care doesn't apply.
• Au pair: When you simultaneously want a cultural exchange for your family, want to introduce a foreign language and have a room available. Cheaper, but less professional.

More about the different care options and which suits your family can be found in our comparison: Daycare, playgroup or childminder.

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Deducting nanny costs from taxes

The good news: The costs for your nanny are tax-deductible — just like daycare or childminder costs.

Federal tax

• Maximum CHF 10,100 per child per year as a third-party care cost deduction
• Applies to children under 14
• Requirement: Care takes place because you are employed, in education or for health reasons
• Keep receipts: Payslips, employment contract

Cantonal tax

The cantonal maximum deductions vary greatly:

Canton	Max. deduction per child/year
Zurich	CHF 25,000
Bern	CHF 16,000
Lucerne	CHF 12,000
Basel-Stadt	CHF 20,000
St. Gallen	CHF 12,000
Aargau	CHF 12,000
Vaud	CHF 13,000
Geneva	CHF 24,000

Important: For the deduction to be claimed, the employment relationship must be correctly processed through payroll. Cash payments without receipts are not recognised by the tax office. With nanny sharing, each family can deduct their share — provided the payroll is cleanly divided.

The complete guide on the topic of tax deduction can be found in our article Deducting childcare from taxes.

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Where do I find the right nanny?

The search for a nanny requires time and care. Here are the most proven methods:

1. kizi.ch — nanny search online

On kizi.ch you can find nannies in your region. You can filter by experience, languages and availability and contact them directly via the platform. All communication runs through kizi.ch — secure and traceable.

2. Nanny agencies

Agencies such as Nanny4you, SwissNannyAgency or Rockmybaby handle the pre-selection and check references. The service often costs 1–3 monthly salaries as a placement fee. In return, you receive pre-screened candidates.

3. Personal recommendations

Ask in your circle of friends and acquaintances, at the playgroup or in the parent community. Personal recommendations are worth their weight in gold — you immediately know how the nanny interacts with children.

4. Notice boards and neighbourhood associations

Some nannies search via classic notices in the neighbourhood, at mother centres or through local Facebook groups.

What to look for during selection

• Obtain references: Call previous families and ask specifically
• Arrange a trial day: The nanny should get to know your child before you decide
• First aid course: Does the nanny have a current emergency first aid course for children?
• Criminal record extract: Request a current criminal record extract and a special private extract (shows activity bans in dealing with children)
• Gut feeling: Does your child trust the person? Is the chemistry right?

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Checklist: What must I register as an employer?

Once you have decided to employ a nanny, you need to complete the following steps:

• AHV compensation fund: Register as an employer (form from the cantonal compensation fund or through your employer)
• Check simplified accounting procedure: If the annual wage is below CHF 22,050, you can handle everything in a simplified way through the compensation fund
• Accident insurance (UVG): Take out occupational accident insurance (and NBU from 8 hrs/week). Contact an approved insurer
• Withholding tax: If your nanny is subject to withholding tax, register her with the cantonal tax office (not applicable with the simplified procedure)
• BVG pension fund: If the annual wage exceeds CHF 22,050, register the nanny with a collective foundation
• Create employment contract: Written contract with all the points mentioned above
• Keep payroll records: Monthly payslip with all deductions (template available from the compensation fund)
• Criminal record extract and special private extract: Request from the nanny before work begins
• Check household insurance: Your private liability insurance usually does not cover the nanny for damage in the flat — check your policy
• Keep wage receipts for tax: So you can claim the third-party care cost deduction

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Still questions? Grandparents as an alternative

By the way: Many Swiss families supplement nanny care with help from grandparents. In our guide Grandparent care: What families should know you will learn what you need to consider — including compensation and tax aspects.

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Frequently asked questions (FAQ)

Do I have to handle social insurance even for just a few hours per week?

Yes. From the first franc of wages, you are obliged to handle AHV contributions. An exception exists only if the wage is below CHF 750 per calendar year per employer — then the accounting is voluntary (unless the nanny requests it). For accident insurance: From the first hour of work, there is a BU insurance obligation.

What happens if I don't register the nanny?

This is undeclared work and is punishable. You risk back-payments of social insurance contributions (up to 5 years retroactively), fines, liability for accidents (without UVG you pay all costs yourself) and loss of the tax deduction, as you cannot present official receipts.

Can I employ the nanny on a trial basis?

Yes. The statutory probationary period is 1 month and can be contractually extended to a maximum of 3 months. During the probationary period, the notice period is 7 days.

How many holiday days is my nanny entitled to?

Statutory minimum: 4 weeks per year (5 weeks up to age 20). Many families grant 5 weeks. The holidays must be paid.

Do I have to pay a 13th month salary?

The 13th month salary is not legally required, but very common in practice. The standard employment contract for domestic work of some cantons may provide for a 13th month salary. Check the NAV of your canton.

What if my nanny falls ill?

You are obliged to continue paying wages. In the first year of service, at least 3 weeks. The exact duration depends on the applicable scale (Bern, Zurich or Basel scale). Tip: Daily sickness benefit insurance protects you during longer absences.

May the nanny drive my child in the car?

Yes, provided a suitable child seat is available and the nanny has a valid driving licence. Check your car insurance: The nanny must be registered as a driver or at least not excluded.

What is the difference between the standard employment contract (NAV) and a collective labour agreement (GAV)?

For domestic employees, a NAV for domestic work applies in most cantons. This sets minimum wages, working hours and holiday entitlements. A GAV does not exist in the domestic work sector. The NAV applies automatically unless something different (or better) is contractually agreed.

Can I as an employer use the simplified accounting procedure?

Yes, if the annual wage per employee does not exceed CHF 22,050. Registration is done at the AHV compensation fund. All social insurance contributions and withholding tax (flat rate 5 %) are combined in a single statement.

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Conclusion: Employing a nanny — no rocket science with the right preparation

Employing a nanny is the most individual and flexible form of childcare in Switzerland. Yes, the administrative effort is greater than registering at a daycare — but with the simplified accounting procedure, a proper employment contract and this checklist, you have everything under control.

The most important points at a glance:

1. Register as an employer with the AHV compensation fund
2. Take out the mandatory insurance (UVG, BVG if applicable)
3. Draw up a written employment contract with all relevant points
4. Use the simplified accounting procedure if possible
5. Keep all receipts for the tax deduction
6. Start your search on kizi.ch and find the perfect nanny for your family

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Sources: SECO — Information on the simplified accounting procedure, AHV/IV Information Centre, cantonal compensation funds, Federal Act on Accident Insurance (UVG), Code of Obligations (OR Art. 319 ff.), Standard employment contracts for domestic work of the cantons of Zurich, Bern and Basel-Stadt. As of: February 2026.