Are taxes due when employing the childminder?

If you employ a babysitter or a nanny, there are two ways to ensure that you pay the correct amount of tax: the simplified procedure and the standard procedure.

Simplified procedure

With the simplified procedure, you automatically withhold 5% of the gross salary as a withholding tax. At the end of the year, you transfer this amount directly to the government. This settles the tax liability for your caregiver – they do not have to pay additional tax on the income. This procedure is simple and does not depend on the caregiver's nationality. It is therefore suitable for babysitters and nannies with or without a Swiss passport.

Standard procedure

The standard procedure offers an alternative in which no tax is withheld at source. In this case, the caregiver is responsible for declaring the income for tax themselves. This procedure usually requires a little more effort in terms of accounting.

If you need help with the selection or with calculating wages and taxes, our employment assistant will be happy to help you on www.Fairboss.ch.