Domestic Work Minimum Wage Switzerland 2026: Employer Guide

NAV Hauswirtschaft 2026: Direct Answer

The Standard Employment Contract for Domestic Work (NAV Hauswirtschaft) is the federal ordinance from the Swiss Federal Council that sets the binding hourly minimum wage for domestic work in private households where no collective labour agreement applies. The legal basis is Article 360a of the Swiss Code of Obligations. From 1 January 2026, the new hourly rates decided by the Federal Council on 22 November 2025 apply - an adjustment of roughly 2 per cent in line with inflation. If you regularly employ someone to clean, cook, look after children or care for elderly relatives in your home, you are an employer under Swiss law and must comply with these minimum rates.

In practical terms: you owe at least the NAV hourly rate plus the employer's share of social security contributions. In the canton of Geneva, the higher cantonal minimum wage of CHF 24.59 per hour prevails - a rule we cover in detail in our Geneva Minimum Wage 2026 article. For a Switzerland-wide overview of cantonal and sectoral minimum wages, see our guide Minimum Wage Switzerland 2026.

Who Does NAV Hauswirtschaft Cover?

The NAV covers all domestic activities in private households, provided they exceed 5 hours per week per employer. What matters is not the job title but the actual nature of the activity.

Exception: occasional help or sporadic babysitting under 5 hours per week falls outside the NAV. But as soon as a regular schedule is agreed, the ordinance applies - even for just two hours of cleaning per week.

Federal Minimum Wages 2026 by Qualification

The following gross rates apply from 1.1.2026 throughout Switzerland. These are floors; higher wages are of course permitted.

Source: NAV Hauswirtschaft (federal), Federal Council adjustment of 22.11.2025. Exact rates published as SR 221.215.329.4.

Cantonal Special Rules 2026

Four cantons plus Ticino apply minimum wages above the federal NAV. The rule is strict: the higher rate always applies.

In Geneva, the Tripartite Cantonal Commission audits private households on a sampling basis. Employers paying below the cantonal rate face back-payments and fines. More details in the Geneva Minimum Wage guide.

Your Obligations as a Private Household Employer

As soon as you regularly employ someone, you become an employer under Swiss social insurance law. Five obligations are non-negotiable.

Social Contributions 2026 in Detail

Gross wages incur both employee and employer contributions. The 2026 rates remain stable.

Source: 2026 AHV/IV contribution rates of the Federal Social Insurance Office (FSIO). FAK rates vary by canton and fund - your cantonal compensation office will confirm the exact rate after registration.

Pension fund (BVG) affiliation is only mandatory above the annual entry threshold of CHF 22'680 (2025). For a few weekly hours, typically only AHV, ALV and UVG apply.

Simplified Settlement Procedure

For private households, the federal Act against Illegal Employment (BGSA) created the simplified settlement procedure. It offers three advantages:

• Single registration with the cantonal AHV compensation office instead of monthly payroll reporting.
• Flat-rate withholding tax of 5 per cent that covers direct federal tax and cantonal income tax.
• All social insurances are settled centrally by the compensation office.

Condition: annual wages per employee below CHF 22'050. If you employ several people, the procedure can be used per person as long as each individual wage stays below the cap.

In practice this dramatically lowers the barrier to legal employment. For annual wages of CHF 4'000-8'000 the administrative saving compared to full monthly payroll is significant.

Calculation Example: Cleaner 4 Hours Per Week

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

In the canton of Geneva, the same arrangement would rise to about CHF 6'500-7'000 per year due to the higher cantonal minimum wage. In return, you avoid any risk of illegal-employment exposure.

Employment Contract: Mandatory Content

An oral contract is valid - but in disputes it becomes word against word. A written contract with the following elements protects both sides:

• Contracting parties: name, address and AHV number where applicable.
• Start date and (if fixed) end date.
• Job description: what specifically is expected (cleaning, childcare, care).
• Working hours: weekly hours and working days.
• Hourly or monthly gross wage including vacation supplement.
• Vacation: statutory 4 weeks, 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: maximum 3 months if agreed.

SECO and travail.suisse provide free contract templates. Many cantonal compensation offices also publish models.

Tax Deductions for Household Help

A legally declared household help allows you to deduct part of the cost from your taxes, depending on the canton. The values below relate to childcare in 2026.

Source: Swiss Federal Tax Administration (ESTV) and cantonal tax authorities. Caps may change annually - verify before filing your tax return.

Important: pure cleaning and ironing are not deductible in most cantons. The deduction almost always covers only childcare during parental employment.

Consequences of Undeclared Work

Cantonal monitoring bodies (Tripartite Commissions, labour inspectorates) and SUVA audit private households on a sampling basis. Penalties are severe:

• Retroactive AHV back-payment for up to 5 years plus default interest (currently 5 per cent per year).
• Fines up to CHF 1'000'000 for legal entities, substantial amounts for individuals.
• Personal liability in case of accident without UVG cover.
• For foreign workers without permits, additional criminal penalties under the Foreign Nationals Act.

In practice the reporting threshold is lower than many households expect: the employee only needs to contact the compensation office once (e.g. for pension or unemployment benefits) and the undeclared work case becomes part of the record.

FAQ - Common Questions 2026

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

Yes, as soon as the annual wage paid by you reaches CHF 750. For 2 hours per week at CHF 25, that threshold is reached in roughly 2 months. Recommendation: register from the first day.

Does the NAV Hauswirtschaft also apply in cantons with their own minimum wage?

Yes, the NAV remains applicable but the higher wage is always owed. In Geneva (CHF 24.59), Basel-Stadt (CHF 22.20), Neuchatel, Jura and Ticino, the cantonal rate prevails. The other NAV rules (vacation, notice, contract form) remain unchanged.

Do I need a written employment contract?

Not legally required, but strongly recommended. Without a written contract the NAV serves as minimum content - and disputes about facts become costly. SECO and cantonal compensation offices provide free templates.

What vacation supplement do I need to pay?

For 4 weeks of vacation (standard), 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 incorporated into the hourly wage if shown on the payslip.

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

For a nanny with EFZ, 42 h/week at CHF 24.05, the gross monthly wage is around CHF 4'400. With employer contributions, vacation supplement and UVG you reach total annual cost of approximately CHF 60'000-65'000 - higher in the canton of Geneva.

What if my employee comes from the EU?

EU/EFTA citizens with a B or L permit can be hired under the simplified procedure. The flat-rate withholding tax of 5 per cent covers tax liability. Third-country nationals require a work permit from the cantonal migration office.

Employer Checklist

Conclusion

The NAV Hauswirtschaft 2026 brings clarity: anyone who regularly employs someone for cleaning, childcare or care is an employer and must pay at least CHF 19.45 per hour - up to CHF 24.59 in Geneva. Comply with the few essential obligations (AHV registration, UVG insurance, simplified procedure) and you avoid back-payments and fines while giving your employee fair social protection.

For deeper cantonal analysis, see our article Geneva Minimum Wage 2026. For a comparison of all sectoral minimum wages in Switzerland, the Minimum Wage Switzerland 2026 guide is the reference.