Gross to net salary calculator

For the calculation of the net salary, we have taken into account any allowances such as family allowances, while the deductions correspond to the following:

AHV - Old Age and Survivors' Insurance

AHV is the portion paid for the old age pension; it is compulsory and belongs to the so-called 1st pillar. In some cases it may also be referred to as EO (loss of earnings allowance) or IV (disability insurance). OASI social security contributions correspond to approximately 5.275% of the gross salary.

ALV - Unemployment Insurance

The deduction in this case is calculated on the basis of the salary received.
ALV up to CHF 148'200 per year: 1.1% of the gross salary
ALV over CHF 148'200 per year: 0.5% of gross salary

BUV - Accident insurance

In more detail, this contribution is divided into BUV and NBUV. The first is always mandatory and concerns occupational accidents; the second also covers non-occupational accidents, and is mandatory from 8 working hours onwards. This deduction varies between 1 and 3% of gross salary depending on salary and employer.

BVG - Pension fund or occupational pension fund

The BVG (i.e. the Federal Law on Occupational Retirement, Survivors' and Disability Pension Plans) forms the so-called 2nd Pillar. Its amount, intended for the pension fund, varies between 7 and 18% of the gross salary. It also covers the risk of death and disability. It varies according to the age of the worker, and is not always mandatory.

KVG - Daily allowance insurance

Optional, based on the employment contract, the KVG affects between 0.5 and 4% of the gross salary. It covers the risk of a temporary loss of wages resulting from total or partial incapacity for work (due to illness, maternity or accident).

Withholding tax

Withholding tax is a tax that is deducted directly from income. Persons who are resident in Switzerland but do not yet have a permanent residence permit are subject to withholding tax. The same applies to people who do not have a tax domicile in Switzerland for their income. This includes, for example, cross-border commuters, weekly residents, speakers and sports enthusiasts. The withholding tax rate depends on the canton and can therefore be requested from the cantonal tax authorities. Visit the website of the Federal Tax Administration for more information . .

For the sake of completeness and as an example, you can download an example of a pay slip for a frontier worker from here (.pdf).