Information intended to members of permanent missions (PM) and international organisations (IO) who reside in Switzerland and wish to benefit from domestic help for a few hours a week of housework, gardening or childcare.
Undeclared work is forbidden in Switzerland
‘Undeclared work’ is any activity carried out by non-Swiss citizens without a work permit and which has not been declared (Swiss compulsory social insurances and taxation).
Undeclared work deprives the employee of social security coverage (pension, disability, unemployment and maternity benefits). Where necessary, the employer have to pay with retroactive effect the social contributions (employer's and employee's parts). In addition, they are liable to administrative and even criminal sanctions. If they benefit from diplomatic status, their immunity must first be waived to allow proceedings against them to take place.
It is reminded that, in accordance with the rules, persons enjoying privileges and immunities must respect the laws and regulations of the host State.
Taking on household staff means becoming an employer
Domestic work is a gainful activity that must be remunerated and declared to Swiss compulsory social security and to the tax authorities.
When hiring a non-Swiss worker, ensure they have a valid Swiss residence/work permit
It is the employer's responsibility to check in advance that the person they wish to employ is authorised to work in Switzerland (either a Swiss national or a foreign national with a valid authorisaton, B/L permit with gainful activity or C permit).
The family of members of a PM or OI who hold a legitimation card of the Federal Department of Foreign Affairs (FDFA) may be authorised to work in a private household if they request a Ci permit or an authorisation to engage in incidental gainful activity (for up to 10 hours a week) to the cantonal population office in their place of residence.
The following persons may under no circumstances be hired:
members of a PM or OI who hold an FDFA legitimation card; private household employees holding a type “F” FDFA legitimation card who are not authorised to work for persons other than their employer (cf. Private Household Employees Ordinance, PHEO); persons in an irregular status or without a valid Swiss residence permit – this includes holders of a permit issued by a European Union (EU) or European Free Trade Association (EFTA) member state, which allows them to travel within the Schengen area but not to work there.
Minimum wage and working conditions
The working conditions of persons performing domestic duties such as cleaning, cooking, gardening and childcare are regulated by the standard employment contract (CTT) in force in the employer's canton of residence.
The standard employment contracts in force for the cantons of Geneva, Vaud, Basel-Stadt and Bern, which include the mandatory minimum wages, are available online (see below).
The canton of Geneva applies the compulsory minimum wages stipulated in the standard employment contract for household staff of the canton of Geneva (CTT-EDom, in French), specifically:
unqualified employees: CHF 24.59 gross per hour,
unqualified employees with at least four years of work experience in the domestic sector: CHF 24.85 gross per hour,
qualified employees with a Federal Certificate of Vocational Education and Training (AFP): CHF 24.85 gross per hour,
qualified employees with a Federal Diploma of Vocational Education and Training (CFC): CHF 25.11 gross per hour,
qualified gardeners with a Federal Diploma of Vocational Education and Training (CFC): CHF 26.78 gross per hour.
The Canton of Vaud applies the compulsory minimum wages stipulated in the federal standard employment contract for household workers (hereinafter: ‘Federal CTT’, available in Swiss official languages), specifically:
unqualified employees: CHF 20.35 gross per hour,
unqualified employees with at least four years of work experience in the domestic sector: CHF 22.30 gross per hour,
qualified employees with a Federal Certificate of Vocational Education and Training (AFP): CHF 22.30 gross per hour,
qualified employees with a Federal Diploma of Vocational Education and Training (CFC): CHF 24.55 gross per hour.
The standard employment contract for household staff of the canton of Vaud (ACTT-mpr, in French) provides for the application of the same rates for employment relationships that are not covered by the CTT of the Swiss Federal Council (i.e. less than 5 hours per week).
The Canton of Basel-Stadt applies the compulsory minimum wages stipulated in the Federal CTT (available in Swiss official languages), specifically:
unqualified employees: CHF 20.35 gross per hour,
unqualified employees with at least four years of work experience in the domestic sector: CHF 22.30 gross per hour,
qualified employees with a Federal Certificate of Vocational Education and Training (AFP): CHF 22.30 gross per hour,
qualified employees with a Federal Diploma of Vocational Education and Training (CFC): CHF 24.55 gross per hour.
The standard employment contract for household staff of the canton of Basel-Stadt (Basel-Stadt CTT, in German) provides for the application of the same rates for employment relationships that are not covered by the CTT of the Swiss Federal Council (i.e. less than 5 hours per week).
For reference, the canton of Basel-Stadt has published a factsheet (in German).
The Canton of Bern applies the compulsory minimum wages stipulated in Federal CTT (available in Swiss official languages), specifically:
unqualified employees: CHF 20.35 gross per hour,
unqualified employees with at least four years of work experience in the domestic sector: CHF 22.30 gross per hour,
qualified employees with a Federal Certificate of Vocational Education and Training (AFP): CHF 22.30 gross per hour,
qualified employees with a Federal Diploma of Vocational Education and Training (CFC): CHF 24.55 gross per hour.
The standard employment contract for household staff of the canton of Bern (Bern CTT, in German and French) provides for the application of different rates for employment relationships that are not covered by the CTT of the Swiss Federal Council (i.e. less than 5 hours per week).
For reference, The Canton of Bern has published a factsheet (in French).
Administrative assistance for hiring household employees
There are service providers that take care of the formalities regarding compulsory social insurances, the eventual taxation at source of the salary, and the payment of the net salary to the employee, all deductions made. Some providers also offer to hire a domestic employee from their own pre-selected pool. A fee is charged for these services.
Employers who do not use such services must personally:
affiliate their domestic staff to the compulsory social insurances, pay the social contributions and deduct them from the employee's salary,
find out whether the employee must be taxed at source and proceed as required,
produce a detailed salary slip,
pay the salary, even in the event of incapacity to work (for a limited period, see information note) and taking any holiday compensation into account.
Where applicable, employers should refer to the information below
Employers must insure their household staff:
to the Swiss social insurance scheme (AVS) with the cantonal AVS compensation fund of their canton of residence. The employer contributes to half of the social security contributions and the employee the other half. The employer contributes alone to the family allowances.
to an occupational pension plan (LPP) through a private LPP institution (bank or insurance) or the Substitute Occupational Benefit Institution, if the employee’s gross salary is equal or greater than CHF 1,837.50 per month or CHF 22,050 per year. In this case, the premiums are shared equally by both parties.
against occupational and non-occupational accidents and occupational diseases (LAA) with the Swiss National Accident Insurance Fund (SUVA) or a private insurance company. Premiums for occupational accidents are paid by the employer, whereas premiums for non-occupational accidents are paid by the employee. If the employee works less than 8 hours per week, the employer must only insure them against the risk of occupational accidents and illnesses and is responsible for paying the full cost of the insurance premium.
It is the responsibility of the household employee to take out Swiss health insurance and the employer is not required to contribute to insurance premiums or related costs.
Employers must deduct tax at source from the salary of employees who are subject to this form of taxation (in principle, people with a B or Ci permit). They check with their employee whether or not they are taxable at source and the applicable tax scale.
Where applicable, the employer must register with the tax authorities of their canton of residence and remit the amount of tax withheld at source to them.
Information by canton: Geneva (in French) Vaud (in French) Basel-Stadt (in German) Bern (in German and French)
Affiliation and simplified procedure
The cantonal AVS compensation funds offer a simplified procedure (LTN) to facilitate the administrative steps mentioned below. This procedure enables employers to pay both the social security contributions and the taxes at source directly to the AVS compensation fund. With the simplified procedure ‘plus’ (LTN+), the employer can also include the payment of accident insurance.
Under Swiss labour law, oral contracts are binding, but it is recommended that the parties sign a written contract. In the absence of a written employment contract, if a labour courts (Prud’hommes court) has to make a decisions, it will take into consideration the provisions of the law, namely the applicable cantonal standard employment contract and the provisions of the Swiss Code of Obligations (“Title Ten: The Employment Contract – articles 319 to 343).
For the canton of Geneva, a standard contract (in French) that is free to use is proposed by Chèque service.
The employer grants paid holiday or adds a holiday allowance to the gross salary (8.33% of the gross salary for 4 weeks of holiday and 10.64% of the gross salary for 5 weeks of holiday for an employee who is less than 20 years old, an employee who have been working 20 years for the same employer or an employee who is 50 years old and who has been working 5 years for the same employer).
Employees who are paid by the hour are in principle not entitled to compensation for public holidays, unless their employment contract explicitly provides for such compensation.
The employer must provide the employee with a detailed monthly statement (salary slip: see model under 'Documents') indicating the number of hours worked, the salary breakdown (i.e. gross salary, compensation paid for holidays) and the deductions made by the employer (AVS social contributions, where applicable LPP, non-occupational accident insurance and taxation at source).
It is recommended that the salary be paid by bank transfer or TWINT (means of proof). In case of payment in person, the employer invited to have the employee sign a receipt or the salary slip which indicates that the salary has been paid in cash and the date of payment (means of proof).
If the employer so wishes, he can mandate an external structure to draw up the salary statement and pay the net salary to the employee (see above “Administrative assistance”).
In the absence of insurance, the employee who is unable to work for reasons beyond their control, such as sickness or accident, is entitled to the payment of their salary for a limited period of time, including fair indemnity for the salary in kind that has been lost, as long as the employment relationship has lasted more than three months or was entered into for more than three months (see information note).
For the cantons of Bern, Geneva and Vaud, this duration is defined by the Bern scale. The Canton of Basel-Stadt uses the Basel scale (see under 'Documents'). In the canton of Geneva, the CTT-EDom (in French) provides, since 1 January 2022, that the employee must be insured for loss of earnings in case of sickness. This insurance must cover 80% of the salary for 720 days in a period of 900 days. Premiums are paid equally each month, unless a written agreement provides that the employer pays the full premium (see article 13 paragraph 1).
In the event of an occupational accident or illness, the LAA accident insurance covers the medical expenses (costs of doctor, pharmacy, hospital) and provides daily allowances in accordance with the terms of the insurance policy.
Need a full-time domestic help?
Members of PMs and IOs residing in Switzerland and holding legitimation card of the Federal Department of Foreign Affairs type ‘B’, ‘C’ or ‘D’ who require a full-time assistance may hire a private household employee within the framework of the Ordinance on Private Household Employees (PHEO).
