1 · The basic rule
Income from side jobs is taxable and in general must be declared in your tax return. There is no minimum amount.
For small jobs, employers can use the voluntary simplified settlement procedure: one annual settlement with the compensation office, covering AHV/IV/EO/ALV contributions and a 5% withholding tax. In 2026 it is available for wages up to CHF 22’680 per person and a total payroll up to CHF 60’480. Wages settled through the simplified procedure are already taxed by the 5% withholding tax.
Workpop doesn’t handle payments – you are paid directly. We do not issue salary certificates.
2 · AHV/AVS and accident insurance
AHV/AVS is Swiss social security (old-age and survivors’ insurance). On payslips, contributions appear as AHV/IV/EO (AVS/AI/APG in French).
In general, a private household that pays someone for household work – such as cleaning, babysitting, gardening, homework help or helping older people – is their employer and must settle AHV/IV/EO contributions from the first franc.
The CHF 2’500 per year and per employer limit does not apply to work in private households. Exception: young people up to 31 December of the year they turn 25, if they earn no more than CHF 750 a year from that household.
Outside private households, AHV contributions on wages up to CHF 2’500 per year and per employer are in general levied only if the insured person asks for it. There are exceptions, for example in the culture and media sector.
People who keep working after reference age still pay AHV/IV/EO contributions, but no unemployment insurance. In general, CHF 16’800 per year and per employer (CHF 1’400 per month) stays contribution-free. People who draw their old-age pension early do not get this allowance.
Households must insure their staff against accidents with an approved insurer (not Suva). From 8 hours per week with the same employer, non-occupational accidents are covered too.
Check your obligations with your cantonal AHV compensation office.
3 · Employed or self-employed?
Whether someone counts as self-employed or employed for AHV is decided by the compensation office case by case, based on the actual circumstances, not on the contract. Babysitting in the parents’ home counts as employment.
If you start working regularly for several clients, ask your cantonal compensation office whether you count as self-employed. For a self-employed side activity with income up to CHF 2’500 a year, contributions are in general levied only if you ask for it.
Swiss VAT: in general, registration is required only from CHF 100’000 of annual turnover. If you get close to this amount, check with the Federal Tax Administration (ESTV).
4 · Are you unemployed (RAV/ORP)?
If you receive unemployment benefits, report all earnings, including side jobs, to your RAV/ORP as required. They can affect your benefits.
Ask your RAV/ORP adviser before you start.
5 · In practice
Keep a record of your Workpop earnings (date, client, amount).
Keep the signed digital contracts as supporting documents.
Declare your income in your tax return, as employment or self-employment income, as the case may be.
If in doubt, ask your cantonal tax office or a tax adviser.
6 · Official resources
AHV/IV information centre (leaflets on contributions and household work): www.ahv-iv.ch
SME portal of the Swiss Confederation – self-employment: www.kmu.admin.ch
Your cantonal AHV compensation office and tax office – see your canton’s website
Regional employment office (RAV/ORP) – see your canton’s website
Last updated: 24 September 2026