Helping out a friend here...

If a day-mother (babysitter) looks after somone elses young children, in a private arrangement, whats the correct way to do it all above board from tax / employment point of view?

Hopefully without getting too complicated...

Hi FK, it all depends how you want to do it. If you join the Tagesmutterverein (Child carers association) in your local commune they take care of all your contracts, AHV etc.
If you remain independent then you'll have to take care of your own insurance and pay the whole AHV portion yourself but still register as a child carer. I don't think this would be too complicated and you'll find all the information you need at your local commune or family center.
If you need help with German translation feel free to get in touch.

Thanks.

The family would be the employer, so why would the family need to register as a 'child carer'?

Tagesmutterverein charges close to 20%, whereas if it is done privately, I think it may be less (6.05% AHV, 5% Quellensteuer, plus any compulsory insurance), and you avoid all the Tagesmutterverein politics !!

I hiring a private Tagesmutter think it falls into the same sategory as employing a cleaner, ironing lady, etc from the tax depts point of view

I found a form at the tax dept last night that explains things a bit

Hi Kiwi, I obviously misunderstood your post, I checked with the Liliput forum and it was on that site that I read that even as a private child carer you should register if it's for more than two days a week. I haven't found any official document to back this up so my reply to your post has been as good as useless.

Maybe this helps: http://www.zhlex.zh.ch/internet/zhlex/de/home.html

It may avoid the politics but ... if, like me, you don't have a Swiss husband to delve through all the paperwork involved, it's better to go with the verein and makes life a lot less stressful! That's what I've done for my kids.

Seems you've had some bad experiences with TEV's I can assure you that when I was involved in one of those we did not charge more than a minumum premium, maybe around 1% if even that much.

1% of what? and what are TEV's? I think I'm missing something important here,

TEV = Tageselternverein which is a more political correct version on Tagesmutterverein.

1% of the salary vs the 12% that someone claimed was charged as a fee from the Verein to do the admin work.

Ok, so the next question is What is a Tageselternverein, Tagesmutterverein or even a Verein?

These day parenting organisations usually offer three services.

1. Placing of day mothers
2. Salary payment service and assistance in the legal obligations of the family.
3. Coaching and troubleshooting in the employer-employee relationship with the intent to achieve long term, satisfying relations.

The offers and prices depend on the organisation. You can find an organisation near you by clicking on the map here and then going through the drop-down menu.

I assume the responsabilities are the same like for cleaners, so there are a couple threads in the forum that could be helpful. The exception are visa/permit issues for Au Pairs etc...