From gross to net: every Swiss payroll deduction

At the top of a Swiss payslip sits a handsome gross figure — at the bottom a distinctly smaller net. In between lie the compulsory social deductions, split half-half between you and your employer. Knowing them means reading every job offer correctly.

Compulsory deductions at a glance

• OASI/DI/IC (1st pillar): 10.3 % in total, your share 5.15 % of gross pay — with no ceiling.
• UI (unemployment insurance): 2.2 % in total, your share 1.1 % up to CHF 148,200 of salary (2025 figures). Above that a solidarity percent applies.
• Non-occupational accidents: premium charged to the employee, roughly 0.5–3 % depending on industry.
• Daily sickness allowance: often split half-half depending on the contract.

The 2nd pillar (BVG): entry and coordination

From CHF 22,680 of annual salary with the same employer (entry threshold, 2025 figures) you are compulsorily insured. Not the whole salary is insured, but the coordinated salary: gross minus coordination deduction (CHF 26,460, 2025 figures), at most CHF 64,260. Savings contributions rise with age — from 7 % (ages 25–34) to 18 % (ages 55–65), funded roughly half each.

Worked example: CHF 100,000 gross

• OASI/DI/IC (5.15 %): CHF 5,150
• UI (1.1 %): CHF 1,100
• Non-occupational accidents (assumed 1 %): CHF 1,000
• BVG (assumed 8 % of CHF 73,540 coordinated): approx. CHF 5,880
• Total deductions: approx. CHF 13,100 → net pay approx. CHF 86,900 (before taxes, excluding any 13th-month effect).

Add the 13th monthly salary common in many industries: divide the annual salary by 13 rather than 12 to compare monthly figures.

13th month and part-time: two worked examples

• 13th month: on CHF 120,000 a year that is CHF 9,230 a month (÷ 13) instead of CHF 10,000 (÷ 12). Always compare offers on an annual basis.
• 60% part-time: CHF 72,000 gross leaves about CHF 63,400 net before taxes after roughly 12% deductions. Watch out: below CHF 22,680 a year there is no BVG duty — more net today, less pension tomorrow.
• Bonus vs. raise: one-off bonuses carry full OASI/UI; a lasting raise additionally builds BVG savings.

Withholding tax: who is affected?

Anyone working in Switzerland without a Swiss passport or C permit pays tax straight off the salary: withholding tax. The employer deducts it by tariff and settles with the canton.

• Cross-border workers pay per treaty, in the canton of work or residence.
• Above CHF 120,000, an ordinary return is additionally required (subsequent ordinary assessment).
• Marriage to a Swiss citizen or a C permit ends withholding liability.

Mini case: reading an offer correctly

Offer A: CHF 110,000 × 12 months, no 13th month. Offer B: CHF 102,000 × 13 months. Monthly, A (CHF 9,167) looks better than B (CHF 7,846) — yearly, B wins by a mile at CHF 132,600 versus CHF 110,000. Second: B pays 2% more BVG contributions — on CHF 75,000 coordinated that is CHF 1,500 more savings per year. Third: check the expenses policy. Conclusion: always compare annual salary, BVG plan and expenses, never just the monthly figure.

Check every offer with the partner service's salary calculator at SwissCalc, and project your net savings with our compound interest calculator.