If you employ a domestic help in your private household, then every paid activity is subject to social security contributions, i.e. you must register the employment with the relevant cantonal compensation office.
In the following situations, however, the obligation to pay contributions does not apply:
- Your household help is between 18 and 25 years old and earns less than CHF 750 per year
- Your household help has reached the official retirement age (women from 64 years, men from 65 years) and earns less than CHF 1,400 per month (or CHF 16,800 per year)
- Your household help is not yet 18 years old