In which case may a babysitter or nanny work on account?

If your babysitter or nanny is self-employed, you can remunerate the service rendered via an invoice and do not have to register your childminder.

In order to issue invoices, the childminder must be visible on the market under her own name, on her own account and have a trade licence. Regular work for several regular customers, on the other hand, is not sufficient for self-employment.

If you are unsure whether your childminder is actually self-employed, ask them for confirmation from the AHV that they are self-employed.