Employees must pay tax on their wage under all circumstances. Two systems are applied here.
Tax at source (or withholding tax) is applied to foreign employees as well as Swiss and foreign employees whose social security contributions are settled as part of the simplified procedure. (Further information on the simplified procedure can be found here).
Ordinary taxation is applied if the social insurance contributions are settled as part of the standard procedure and the employee is Swiss or a foreign national with a "C" residence permit (Further information on the standard payment procedure can be found here).
Please note: As an employer, you cannot deduct the costs for a child carer from tax, as these expenses represent living costs. If the child carer also takes on care activities, it may be possible to deduct the associated costs.