Working in private homes: a real profession, real administration
Cleaning an apartment, helping an elderly person prepare a meal, looking after two children after school, mowing a lawn on a Saturday morning: these services make up an essential economic sector in Switzerland. Nearly 150,000 people work in personal services, the vast majority as independent home helpers, nannies or housekeepers.
Yet when it comes to issuing an invoice, many providers improvise. A folded sheet of paper in the mailbox, untracked cash payments, no insurance. These practices are no longer sustainable in 2026: clients ask for receipts for their taxes, the compensation office demands clear statements, and the slightest accident is a reminder of how important proper coverage is.
This guide is aimed at people who offer cleaning, home care, childcare or small jobs in private households in Switzerland. It explains in plain language how to register, invoice, be insured and stay compliant, without administrative jargon.
1. The personal services market in Switzerland
Home cleaning. This is the largest segment: regular housekeeping, end-of-tenancy cleaning, windows, ironing. The client base is split between private individuals (3 to 4 hours per visit) and small businesses (medical practices, premises under 200 m²). A regular provider covers between 10 and 20 households per week.
Home care. Elderly, disabled or convalescent people: shopping, meal preparation, non-medical personal hygiene assistance, companionship, administrative tasks. As soon as medical care is involved (injections, dressings), you move into the paramedical field, which is regulated and requires a cantonal authorisation. This guide only covers non-medical home help.
Childcare. In-home nannies, babysitters, homework support. Occasional care is paid in cash or via an app. Regular care (more than 10 hours per week with the same family) almost always raises the question of status: employee or self-employed?
Small household jobs. Gardening, mowing, DIY, furniture assembly, errands, deliveries. Often combined with cleaning for elderly clients who want a single point of contact.
2. Employee or self-employed: the question that changes everything
The three AVS criteria test
The AVS compensation office uses three criteria to determine whether a person works as self-employed or as an employee, even if a verbal agreement refers to self-employment:
- Autonomy in organisation: the person chooses their hours, methods and tools. They are not under the hierarchical subordination of the client.
- Economic risk: the person invests in their own equipment, invoices at their own risk, absorbs unpaid invoices and quiet periods.
- Multiple clients: the person has at least three to five distinct clients. A provider who works exclusively for one family 40 hours a week is considered an employee, even if they issue invoices.
If all three criteria are met, the office recognises self-employed status. If even one is missing, it may reclassify the relationship as salaried employment, with heavy consequences: the client retroactively becomes an employer, must pay the missing employee and employer contributions, and can face back payments of several thousand francs.
The single-client trap
A nanny who looks after the two children of a single family for 25 hours a week all year round is almost never recognised as self-employed. Even with invoices and a sole proprietorship, the economic reality prevails: no risk, no autonomy, a single principal. In this case, the right reflex is an employment contract with social contributions.
The employment cheque: a French-speaking Switzerland simplification
Several French-speaking cantons offer an employment cheque system (Chèque Service). In Geneva, the Chèque Service Emploi scheme allows a private employer to declare online the hours of their housekeeper or nanny. The system automatically calculates the net salary, AVS/AI/APG contributions, unemployment insurance and accident insurance, then withholds them. Vaud offers a similar scheme through the OCE; Neuchâtel and Jura have less automated solutions.
These systems are designed for employer-employee relationships, not for genuine self-employed workers. If your client suggests the employment cheque and you accept, you are considered their employee. For many occasional providers, it is a clean solution with no administrative hassle.
The sole proprietorship for genuine self-employed workers
If you tick all three AVS criteria and want to grow your business, the logical step is to register as self-employed with the cantonal compensation office. Above 100,000 CHF in turnover, registration with the Commercial Register becomes mandatory. See our complete guide to becoming self-employed in Switzerland.
3. AVS and social contributions
2026 rates for the self-employed
A self-employed person contributes on their net income. The 2026 rates:
| Insurance | Rate | Mandatory? |
|---|---|---|
| AVS/AI/APG (old-age, disability, income compensation) | 10.0% | Yes |
| Compensation office (admin costs) | 0.6% | Yes |
| Family allowances | 1 to 3% depending on canton | Yes |
| LPP (2nd pillar, occupational pension) | Variable | Optional |
| Loss-of-earnings insurance | 1 to 3% depending on contract | Optional |
| LAA (accident insurance) | 1 to 3% depending on activity | Optional |
The total mandatory contribution is around 11 to 13% of net income. This is not a tax: these contributions open up rights (AVS pension, disability pension, child allowances, loss of earnings in case of maternity or military service).
The contribution threshold
Any annual self-employment income above 2,300 CHF must be declared to the AVS office. Below that, the activity is considered marginal and not liable. If you look after your nephews twice a year for 300 CHF, you are not required to declare. But as soon as you exceed this threshold with one or more clients, registration is mandatory.
How to register with the compensation office
Contact the cantonal office, fill in the application form for recognition as self-employed, and attach two to three invoices sent to different clients (proof of multi-client activity). The decision arrives within two to six weeks; you then receive an affiliation number and quarterly advance payments. More information on admin.ch – AVS contributions for the self-employed.
4. Typical pricing by segment
Rates vary significantly depending on the canton, zone (urban/rural), type of service and experience. Orders of magnitude observed in 2026:
Home cleaning
| Canton / zone | Hourly rate (self-employed) |
|---|---|
| Geneva city centre | 45 to 60 CHF |
| Vaud (Lausanne, Riviera) | 40 to 55 CHF |
| Fribourg, central Valais | 35 to 48 CHF |
| Neuchâtel, Jura | 32 to 45 CHF |
| Zurich, Zug | 45 to 65 CHF |
| Rural cantons (UR, GL, AR) | 30 to 42 CHF |
Common surcharges: +20% on Sundays and public holidays, +30% for end-of-tenancy cleaning, 2-hour minimum booking for travel.
Home care (non-medical)
| Service | Price range |
|---|---|
| Shopping and meal preparation | 40 to 55 CHF/h |
| Companionship, reading, company | 35 to 50 CHF/h |
| Non-medical personal hygiene help | 50 to 70 CHF/h |
| Simple administrative tasks | 45 to 60 CHF/h |
| Overnight care (10-12 h flat rate) | 180 to 280 CHF |
Home care for the elderly is often partially reimbursed by supplementary insurance or by AVS supplementary benefits. Providing clear and detailed invoices helps the client obtain these reimbursements.
Childcare
| Service | Price range |
|---|---|
| Occasional babysitting (evening) | 20 to 30 CHF/h |
| Regular nanny (1 child) | 25 to 35 CHF/h |
| Regular nanny (2+ children) | 30 to 45 CHF/h |
| Homework support | 30 to 45 CHF/h |
| Overnight childcare | Flat rate 100 to 180 CHF |
Small household jobs
| Service | Price range |
|---|---|
| Gardening, mowing | 45 to 65 CHF/h |
| Hedge trimming, low pruning | 55 to 75 CHF/h |
| Small DIY (furniture assembly) | 50 to 70 CHF/h |
| Travel / mileage allowance | 0.70 CHF/km or 20-40 CHF flat rate |
Concrete worked examples
- Weekly cleaning contract: 4 hours per week at 40 CHF/h = 160 CHF per week, i.e. around 640 CHF per month per client. With 5 regular clients, 3,200 CHF per month before deductions.
- Regular nanny: 3 afternoons per week (4 hours) at 30 CHF/h = 1,560 CHF per month with a single family.
- Home care for an elderly person: 2 hours per day, 5 days per week, at 45 CHF/h = 1,950 CHF per month for a single person.
5. Simplified invoicing for personal services
Time-based invoices
For one-off or variable services, the invoice details the hours and the hourly rate:
Service: Home cleaning
Date: 12 April 2026
Duration: 3.5 hours × 42 CHF/h
Total: 147 CHF
Keep a timesheet signed by the client as proof in case of a dispute.
Flat-rate invoices
For recurring contracts, a weekly or monthly flat fee simplifies everything: for example a 4-hour weekly cleaning every Tuesday at 160 CHF per week, i.e. 640 CHF per month. The flat rate reassures the client (predictable price) and smooths your cash flow.
QR-bill: the Swiss standard
Since 2022, the QR-bill has been the only payment slip accepted in Switzerland. The client scans the QR code with their banking app and pays in 30 seconds. It is particularly well suited to elderly clients, who often have e-banking on a tablet or ask a relative to scan for them. All mandatory details (UID, VAT if applicable, address, services) are described in the guide to legal mentions on a Swiss invoice.
Monthly statements for recurring contracts
Beyond 8 regular clients, issuing an invoice after every visit becomes unmanageable. Solution: the monthly statement. On the 1st of each month you invoice all the previous month's services with a single QR-bill. A recurring invoicing tool automates this: the invoice is generated and sent on its own, the QR reference is unique, the payment is reconciled automatically. Across 12 clients, that's 6 to 8 hours saved per month.
6. VAT: are you affected?
The 100,000 CHF threshold
VAT in Switzerland applies as soon as your annual turnover exceeds 100,000 CHF. For the vast majority of personal services providers, this bar is not crossed: 100,000 CHF corresponds to around 2,500 hours billed at 40 CHF, i.e. a very sustained pace (50 hours per week all year round).
Below the threshold, you invoice without VAT: no rate displayed, no quarterly declaration, no VAT number on the invoices. Your administration stops at the compensation office and income tax.
Standard rate 8.1%
If you exceed 100,000 CHF, the standard VAT rate in 2026 is 8.1%. For most personal services, this is the rate that applies. Check our VAT guide for freelancers for details of the schemes (effective method, net tax debt rate).
Possible exemptions
Some services may benefit from a VAT exemption: medical and paramedical care provided by authorised professionals; childcare in registered day-care families approved by the canton; help and care for the elderly provided by public-benefit organisations. These exemptions are technical: ask the Federal Tax Administration (AFC) for confirmation before relying on them.
7. Insurance: what you really need
Our complete guide to insurance for the self-employed in Switzerland covers the subject in depth. The essentials for a personal services provider:
Professional liability insurance. Not legally mandatory, but essential in practice. A broken vase at a client's home: 200 CHF. A Persian rug damaged by a product: 3,000 CHF. Professional liability covers these damages for 200 to 400 CHF per year. Without it, you are liable on your personal assets. Some clients now check the certificate before signing a regular contract.
Accident insurance (LAA). Mandatory for employees, optional for the self-employed. Not being covered is a huge risk: you fall on a staircase, you injure your back. Without LAA, it is your basic health insurance that pays, with a high deductible and no allowances. Suva offers voluntary LAA for the self-employed from 400 to 800 CHF per year. More info: suva.ch.
Loss-of-earnings insurance. If you are ill for three weeks, how do you pay your rent? Loss-of-earnings insurance pays a daily allowance (80% of the insured income) after a 7 to 30-day waiting period. Cost: 1 to 3% of the insured income.
| Insurance | Mandatory? | Typical annual cost |
|---|---|---|
| Professional liability | No, but vital | 200 to 400 CHF |
| Self-employed LAA | No | 400 to 800 CHF |
| Loss of earnings | No | 800 to 2,400 CHF |
| LPP (2nd pillar) | No | Variable, from 1,000 CHF |
8. Standard client contract: protecting both parties
Service contract, not employment contract
To stay within self-employed status, your document with the client is a service contract (art. 394 CO – mandate) or a works contract (art. 363 CO). Never an employment contract. Words matter: we do not speak of "salary" but of "fees", not of "working hours" but of "availability slots", not of "superior" but of "client".
Essential clauses
A good contract fits on 2 to 3 pages: identification of the parties, precise object of the services, duration and regularity (weekly on Tuesday morning 8am-12pm), pricing and Sunday/holiday surcharges, cancellation conditions (48h notice for a session, 2 weeks to terminate), confidentiality and keys, mention of professional liability insurance, jurisdiction of the court at the client's location.
The sensitive topic: keys to the home
Receiving the keys to a home is a sign of trust. Include a clear clause: handover against signed receipt, no duplication allowed, liability in case of loss (often capped at 500 CHF for replacing the cylinder). In case of burglary, the professional liability insurance covers the provider's liability only if negligence is proven (door left open, lost keys). Our contract templates for freelancers cover different cases.
9. Cantonal specificities to know
Geneva: Chèque Service Emploi. The canton is a pioneer with this scheme that covers housekeepers, nannies and gardeners. The employer pays online, the system calculates the charges and pays the net amount to the employee. For a provider who accepts salaried status rather than self-employed, it is the cleanest solution. More info: chequeservice.ch.
Vaud: a structured sector. A network of placement companies and professional associations for cleaning. More transparent rates, clients more aware of compliant invoicing.
Zurich and German-speaking Switzerland: placement agencies. Batmaid, Helpling and Careship take 20 to 35% commission but secure payment, insurance and client access. Useful to get started, expensive in the long term.
Reporting obligations. Some cantons (GE, VD) require an annual declaration of people working regularly at your home, even as self-employed providers, to combat undeclared work.
10. Recommended tools to save time
For a provider with 5 to 20 regular clients, manual Excel invoicing quickly becomes unmanageable. Tobill is designed for Swiss freelancers: recurring invoices (weekly, monthly) sent automatically, integrated QR-bill with a unique reference per client, monthly statements for long-term contracts, automatic bank reconciliation. See the comparison of recurring invoicing software.
For scheduling, a robust tool is essential from 8 to 15 households per week: Google Calendar (free), Calendly to let clients book slots online, Doodle to synchronise several families sharing a nanny. For hourly billing, a time-tracking app (Toggl, Clockify) prevents omissions.
11. Personal services FAQ
I look after the children of a single family 15 hours a week. Am I self-employed or an employee?
Probably an employee. With a single client and no economic risk, the AVS office will almost always reclassify you as a salaried worker. Ask the family to use the cantonal employment cheque: it's cleaner for everyone.
Do I need to register with the Commercial Register?
No, as long as your annual turnover stays below 100,000 CHF. Above that, registration as a sole proprietorship is mandatory (200 to 400 CHF depending on the canton). Most providers stay below this threshold for their entire career.
Can I deduct my expenses (cleaning products, fuel, equipment)?
Yes, if you are registered as self-employed with the AVS office. Cleaning products, equipment, travel, professional phone are deductible. Keep all the invoices.
My client wants to pay me in cash. Is that legal?
Yes, cash payment remains legal. But you must issue a proper invoice and declare this income. The lack of a bank trail is not a protection: in the event of a tax audit, your lifestyle is compared to your declared income.
How do I invoice a client who cancels at the last minute?
Include a cancellation clause: less than 24 hours before the service = 50 to 100% of the amount due. You had blocked that slot. Send a normal invoice with a line "service cancelled outside the deadline".
Am I entitled to family allowances as a self-employed person?
Yes, as soon as your income exceeds the minimum threshold (around 7,800 CHF per year). Amount: 200 to 260 CHF per child per month depending on the canton. Apply through your compensation office.
How do I declare my income at the end of the year?
Section "Self-employed activity" in your cantonal tax return: gross income, deductible expenses, net income. The AVS office sends in parallel a statement for the past year. Keep simplified accounting in real time: the declaration takes an hour rather than a weekend.
Summary: the administrative flow
- Confirm your status: genuine self-employed (3 AVS criteria) or employee via the employment cheque? To be chosen before starting.
- Register with the cantonal compensation office if self-employed.
- Take out professional liability insurance (200 to 400 CHF/year) before the first service.
- Prepare a standard service contract to adapt for each client.
- Issue compliant invoices with QR-bill from the first regular client.
- Keep simplified accounts to track turnover, expenses, any VAT.
- Declare annually to the tax authorities and pay quarterly AVS contributions.
- Reassess each year: crossing the 100,000 CHF threshold, Commercial Register registration, VAT regime, insurance coverage.
A personal services provider who follows this flow turns an activity often perceived as "undeclared" into a real business, with reassured clients, clean accounts and social protection that allows them to last.