Domestic Work Minimum Wage Switzerland 2026: Employer Guide

NAV Hauswirtschaft 2026: The Short Answer

If you regularly employ someone to clean, cook, look after your children or care for an elderly relative at home, what must you pay them in 2026? At least the rate in the federal Standard Employment Contract for Domestic Work (NAV Hauswirtschaft): from CHF 20.35 per hour for unskilled work, rising to CHF 24.55 for an employee with a federal diploma (EFZ), gross and before the vacation supplement. The Federal Council confirmed these rates on 5 December 2025, a 2 per cent rise in line with inflation, and extended the ordinance to the end of 2028.

The NAV is a federal ordinance based on Article 360a of the Swiss Code of Obligations. It steps in where no collective labour agreement covers the work, which is almost always the case in a private home. It applies throughout Switzerland with one exception: the canton of Geneva, where the cantonal minimum wage of CHF 24.59 per hour governs instead. We cover that rule in our Geneva Minimum Wage 2026 guide. For the full canton-by-canton picture of statutory minimum wages, see Minimum Wage Switzerland 2026.

In practice you owe the NAV (or higher cantonal) rate plus the employer's share of social security contributions. The rest of this guide walks through who is covered, the 2026 rates, your obligations, and a worked cost example.

Who Does NAV Hauswirtschaft Cover?

The NAV covers domestic activities carried out in a private household, as long as the work exceeds 5 hours per week for a single employer. What counts is the actual activity, not the job title.

One exception: occasional help or sporadic babysitting under 5 hours per week sits outside the NAV. But once you agree a regular schedule, the ordinance applies, even for two hours of cleaning a week.

Federal Minimum Wages 2026 by Qualification

The gross rates below apply from 1 January 2026 across Switzerland (Geneva excepted). They are floors. Higher pay is always allowed, and a vacation supplement is added on top (see further down).

Source: NAV Hauswirtschaft (federal), Federal Council adjustment of 5 December 2025, in force from 1 January 2026 and extended to 31 December 2028. Rates are gross, before vacation and paid-holiday supplements.

Cantons With Their Own Minimum Wage

Five cantons have introduced a statutory minimum wage of their own. Where one exists, the rule is simple: the higher of the cantonal minimum wage and the federal NAV rate is owed. In Geneva the cantonal rate replaces the NAV entirely; in the others it sits alongside the NAV and wins where it is higher.

Cantonal rates are indexed and can change annually. For the current figure of each canton, see our Minimum Wage Switzerland 2026 comparison.

In Geneva, the Tripartite Cantonal Commission audits private households on a sample basis. Households paying below the cantonal rate face back-payments and fines. We go into the detail in the Geneva Minimum Wage guide.

Your Obligations as a Private Household Employer

The moment you employ someone regularly, you become an employer under Swiss social insurance law. Five duties are non-negotiable.

Social Contributions 2026 in Detail

Gross wages carry both employee and employer contributions. The 2026 rates are unchanged from 2025.

Source: 2026 AHV/IV/EO contribution rates of the Federal Social Insurance Office (FSIO/BSV). FAK rates vary by canton and fund; your cantonal compensation office confirms the exact rate after you register.

Pension fund (BVG) affiliation only becomes mandatory above the annual entry threshold of CHF 22'680 in 2026. For a few hours a week, typically only AHV, ALV and UVG apply.

The Simplified Settlement Procedure

For private households, the federal Act on Combating Undeclared Work (BGSA) created the simplified settlement procedure. It cuts the admin in three ways:

• A single annual settlement with the cantonal AHV compensation office, instead of monthly payroll reporting.
• A flat 5 per cent withholding tax that covers both direct federal tax and cantonal income tax.
• All social insurances are settled centrally by the compensation office.

The condition: annual wages per employee must stay below CHF 22'050. If you employ several people, you can use the procedure per person, as long as each individual wage stays under the cap.

In practice this lowers the barrier to employing someone legally. For annual wages of CHF 4'000 to CHF 8'000, the saving over full monthly payroll is substantial.

Worked Example: Cleaner, 4 Hours a Week

Here is a concrete example for an unskilled cleaner paid CHF 25 an hour (vacation included):

In Geneva the same arrangement runs to roughly CHF 6'500-7'000 a year because of the higher cantonal rate. In exchange, you remove any exposure to an undeclared-work case.

Employment Contract: What to Put in Writing

An oral contract is valid, but in a dispute it comes down to one word against another. A written contract with these elements protects both sides:

• The parties: name, address and AHV number where relevant.
• Start date and, if fixed-term, the end date.
• Job description: what is actually expected (cleaning, childcare, care).
• Working hours: weekly hours and working days.
• Hourly or monthly gross wage, including the vacation supplement.
• Vacation: the statutory 4 weeks, or 5 weeks for employees under 20 (Art. 329a CO).
• Notice period: 1 month in the first year, 2 months from the second year (NAV Hauswirtschaft).
• Probation: up to 3 months if agreed.

SECO and travail.suisse offer free contract templates, and many cantonal compensation offices publish their own.

Tax Deductions for Household Help

A legally declared household help lets you deduct part of the cost on your tax return, depending on the canton. The figures below relate to childcare in 2026.

Source: Swiss Federal Tax Administration (ESTV) and cantonal tax authorities. Caps can change annually; verify before you file.

One caveat: pure cleaning and ironing are not deductible in most cantons. The deduction almost always covers childcare during the parents' working hours only.

What Undeclared Work Can Cost You

Cantonal monitoring bodies (tripartite commissions, labour inspectorates) and Suva audit private households on a sample basis. The penalties are not trivial:

• Retroactive AHV back-payment for up to 5 years, plus default interest.
• Fines running into substantial amounts; for legal entities up to CHF 1'000'000.
• Personal liability for accident costs if you carried no UVG cover.
• For foreign workers without a permit, additional criminal penalties under the Foreign Nationals Act.

The trigger is often closer than households expect: the employee only has to contact the compensation office once (for a pension or unemployment claim, say) and the undeclared work becomes part of the record.

Glossary: The Acronyms in Plain Words

• NAV Hauswirtschaft: the federal Standard Employment Contract for Domestic Work, which fixes minimum wages for private-household staff.
• AHV/IV/EO: old-age, disability and loss-of-earnings insurance, the first pillar; mandatory from CHF 750 in annual wages.
• ALV: unemployment insurance.
• UVG: the accident insurance law (occupational and, from 8 hours a week, non-occupational cover).
• EBA / EFZ: the two-year and three- to four-year federal vocational qualifications.
• BGSA: the federal Act on Combating Undeclared Work, which created the simplified procedure.

FAQ: Common Questions for 2026

Do I have to register my cleaner with the AHV if she only works 2 hours a week?

Yes, once the annual wage you pay reaches CHF 750. At 2 hours a week for CHF 25, you cross that threshold in about two months. The simplest approach is to register from the first day.

Does the NAV Hauswirtschaft also apply where a canton has its own minimum wage?

In Geneva the federal NAV does not apply at all; the cantonal minimum of CHF 24.59 governs. In Basel-Stadt, Neuchatel, Jura and Ticino the NAV applies, but where the cantonal minimum wage is higher, the cantonal rate is owed. Everywhere else, the NAV rate applies in full.

Do I need a written employment contract?

It is not legally required, but it is strongly advisable. Without one, the NAV supplies the minimum terms and any dispute over facts becomes costly. SECO and cantonal compensation offices provide free templates.

What vacation supplement do I pay?

For the standard 4 weeks of vacation it is 8.33% of the gross wage. For 5 weeks (employees under 20, or by agreement) it is 10.64%. The supplement may be built into the hourly wage as long as it is shown on the payslip.

What does a full-time nanny realistically cost per year?

For a nanny with an EFZ working 42 hours a week at CHF 24.55, the gross monthly wage is around CHF 4'470. Add employer contributions, the vacation supplement and UVG and the total annual cost lands at roughly CHF 60'000-65'000, more in Geneva.

What if my employee is from the EU?

EU/EFTA citizens with a B or L permit can be employed through the simplified procedure, where the flat 5 per cent withholding tax covers their tax liability. Third-country nationals need a work permit from the cantonal migration office.

Employer Checklist

In Short

Regularly employing someone for cleaning, childcare or care makes you an employer. In 2026 you owe at least CHF 20.35 an hour under the federal NAV, up to CHF 24.55 for an EFZ-qualified worker, and CHF 24.59 in Geneva under its own cantonal rule. Handle the few essential duties (AHV registration, UVG cover, the simplified procedure) and you steer clear of back-payments and fines while giving your employee proper social protection.

For the canton-by-canton picture, see Minimum Wage Switzerland 2026. For the Geneva specifics, the Geneva Minimum Wage 2026 guide is the reference.