The following contributions will be deducted from your employee's gross monthly wage, regardless of the amount:
- 275% for AHV/IV/EO
- 1% unemployment insurance (ALV)
- 5% flat-rate tax deduction for a maximum monthly salary up to CHF 1,837.50
- from CHF 1,837.50 monthly salary individual BVG contributions, the amount of which depends on the employee's gender, age and salary
If your employee's gross monthly wage is at least CHF 1,837.50 (or CHF 22,050 annually), the option of flat-rate tax deduction does not apply any longer. For Swiss nationals and foreigners with a C permit, the tax is then levied normally via the yearly tax return. However, in the case of foreign employees, you as employer are obliged to deduct withholding tax on the gross salary and settle it with the cantonal tax administration. The amount of the withholding tax depends on the individual rate notification of the cantonal tax administration and can amount to a maximum of 10% of the gross salary.
You can find more details in the following article: What additional costs do I have to pay as an employer if I officially register my domestic help?