How the calculator works
Social insurance contributions are deducted from the gross salary. Child and education allowances are added. For people subject to withholding tax, the employer also deducts the withholding tax.
| Deduction | Employee | Basis 2026 |
|---|---|---|
| AHV / IV / EO (OASI/DI/IC) | 5,3 % | on the full salary |
| Unemployment insurance (ALV) | 1,1 % | up to CHF 148,200 a year |
| Pension fund (BVG) | 3,5 – 9 % | on the coordinated salary, depending on age |
| Non-occupational accident (NBU) | depending on policy | up to CHF 148,200 a year |
| Sickness daily allowance (KTG) | depending on policy | voluntary, usually split 50/50 |
| Withholding tax | depending on tariff | FTA tariff of the canton of residence |
Pension fund: the coordinated salary
The insured amount is the annual salary minus the coordination deduction of CHF 26,460, at least CHF 3,780 and at most CHF 64,260. Retirement credits are 7% (age 25–34), 10% (35–44), 15% (45–54) and 18% (55–65). Employer and employee each pay half. Pension fund membership is mandatory from an annual salary of CHF 22,680.
Withholding tax: tariff A, B, C or H
The tariff depends on marital status and on whether the spouse works. The number after the letter stands for the number of children, Y or N for church tax. The calculator uses the official tariff files of the Swiss Federal Tax Administration. Seven cantons (GE, VD, VS, TI, FR, NE, JU) set the rate based on the annual salary, the others on the monthly salary.
Child and education allowances
Children up to 16 receive the child allowance, then the education allowance up to 25 as long as they are in education. The federal minimum in 2026 is CHF 215 and CHF 268 a month; many cantons pay more. The allowances are paid with the salary and are exempt from AHV but subject to withholding tax.
Frequently asked questions
How much is left of CHF 6,000 gross?
For a 40-year-old in Zurich with 12 monthly salaries, the statutory pension minimum and typical accident and sickness rates, about CHF 5,336 net remains. Deductions are therefore around 11%. With extra pension coverage or withholding tax, the net salary is lower.
Who has to pay withholding tax?
Foreign employees resident in Switzerland without a C permit, and cross-border commuters. The employer deducts the tax directly from the salary and pays it to the canton. From a gross salary of CHF 120,000 a year, a subsequent ordinary assessment usually follows.
Are deductions also made from the 13th salary?
Yes, AHV, unemployment insurance, NBU and KTG are also charged on the 13th salary. The pension fund is usually deducted in 12 monthly instalments on the full annual salary. With withholding tax in the monthly model, a higher rate applies in the month of payment.
Why is my net salary different from the calculator?
Pension funds often insure more than the statutory minimum, accident and sickness rates vary by insurer, and collective labour agreements may provide for further deductions. Your payslip is authoritative.
This page reflects the situation as of October 2026 and is for general guidance only. The applicable laws and the publications of the FSIO and FTA are authoritative.
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