In private households, all paid work performed by individuals is subject to social insurance contributions from 1 January after the employee turns 17 years of age! Employers and employees are required to pay social insurance contributions (old-age and survivors' insurance (AHV), disability insurance (IV), income replacement insurance (EO) and unemployment insurance (ALV)) from the first franc paid as remuneration. Registration with the compensation fund office must take place within 30 days of the commencement of employment.
An exemption amount for AHV, IV and EO applies for women aged over 64 and men aged over 65. This amounts to CHF 1,400 per month or CHF 16,800 per year. Only the part of the wage which exceeds the exemption amount is subject to social insurance contributions. Irrespective of their wage, these individuals are exempt from ALV contributions.
Ask for your child carer's insurance certificate upon them starting work. If the babysitter/nanny does not have an insurance certificate, you can order one from any compensation fund office in your canton of residence or download one directly here.