💼 Swiss Salaries & Deductions
Understanding the gap between your contract offer and your actual bank deposit.
⚠️ One of the biggest shocks for newcomers is looking at their first Swiss payslip. Unlike in many European countries, health insurance is NOT deducted from your salary—you pay it privately from your net income. Therefore, the gap between Gross (Brutto/Brut) and Net (Netto/Net) looks surprisingly small, until you factor in your external bills.
The Mandatory Deductions (2026 Standard Rates)
If you sign a contract for 100,000 CHF Gross per year, here is exactly what is deducted before you see a single franc:
AHV/IV/EO (State Pension, Disability, Income Compensation)
5.3%
This is a flat rate applied to your entire salary. There is no cap.
This is a flat rate applied to your entire salary. There is no cap.
ALV (Unemployment Insurance)
1.1%
Applied to your salary up to 148,200 CHF. Any amount earned over 148,200 CHF is currently subject to a 0.5% solidarity surcharge.
Applied to your salary up to 148,200 CHF. Any amount earned over 148,200 CHF is currently subject to a 0.5% solidarity surcharge.
NBU (Non-Occupational Accident Insurance)
approx. 1.0% to 2.5%
This covers you for accidents in your free time (e.g., skiing, biking). The rate depends heavily on the risk profile of your industry, but the employee usually pays the full premium.
This covers you for accidents in your free time (e.g., skiing, biking). The rate depends heavily on the risk profile of your industry, but the employee usually pays the full premium.
BVG/LPP (Occupational Pension / 2nd Pillar)
approx. 5% to 10%
This varies wildly based on your age (older workers pay significantly more) and the generosity of your employer's specific pension plan.
This varies wildly based on your age (older workers pay significantly more) and the generosity of your employer's specific pension plan.
Withholding Tax (Impôt à la source)
approx. 10% to 18%
If you are on a B Permit, your estimated income tax is skimmed right off the top.
If you are on a B Permit, your estimated income tax is skimmed right off the top.
The True "Net" Calculation
As a general rule of thumb for a B-permit holder in a major canton:
Social Security & Pensions
Social Security & Pensions will eat roughly <strong>13% to 16%</strong> of your gross salary.
Withholding Tax
Withholding Tax will eat another <strong>10% to 15%</strong>.
Net Payout
Your Net Payout: You will receive approximately <strong>70% to 75%</strong> of your gross contract offer in your bank account.
⚠️ Crucial Reminder: Out of that 70%, you must immediately pay your mandatory health insurance (approx. 400 CHF/month), which your employer does not touch.
Gross-to-Net Salary Calculator
Use this calculator to estimate your net salary from your gross contract offer.
Social Security (13-16%):
Withholding Tax (10-15%):
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Estimated Net (Annual):
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Estimated Net (Monthly):
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Deduction Breakdown (100k CHF Gross)
Visual breakdown of where your gross salary goes before reaching your bank account.
Example Payslip: 100,000 CHF Gross
| Deduction | Rate | Monthly Amount | Annual Amount |
|---|---|---|---|
| Gross Salary | - | 8,333 CHF | 100,000 CHF |
| AHV/IV/EO | 5.3% | -442 CHF | -5,300 CHF |
| ALV | 1.1% | -92 CHF | -1,100 CHF |
| NBU | ~1.5% | -125 CHF | -1,500 CHF |
| BVG (2nd Pillar) | ~7% | -583 CHF | -7,000 CHF |
| Withholding Tax (B-Permit) | ~13% | -1,083 CHF | -13,000 CHF |
| Net Salary | ~72.5% | 6,008 CHF | 72,100 CHF |
| Health Insurance (Not Deducted!) | - | -450 CHF | -5,400 CHF |
| True Take-Home | - | ~5,558 CHF | ~66,700 CHF |
Sources
- State Secretariat for Economic Affairs (SECO) - Payroll guidelines
- AHV/IV 2026 Payroll Directives - Official contribution rates
- Swiss Employers Association - Salary statistics
Calculate Your Net Salary
Use official salary calculators to understand exactly what you'll take home from your gross contract offer.