What is food and lodging and how is that calculated?
Live-in nannies and other live-in household staff salaries can have an amount of 990CHF deducted from their gross salaries for food and accomodation. The employmnet contributions (i.e. AHV / AVS) are calculated based on the gross salary including the food and accommodation amount.
| Wage rates | Daily amount | Monthly amount |
| Breakfast | 3.50.- | 105.- |
| Lunch | 10.- | 300.- |
| Dinner | 8.- | 240.- |
| Lodging / Accommodation | 11.5.- | 340.- |
| Full food and lodging | 33.- | 990.- |