Swiss salary calculator 2026: gross to net salary in Switzerland, with three full payslips

In Switzerland in 2026, every gross salary carries a compulsory 5.3% for OASI, DI and IC and 1.1% for unemployment insurance up to an annual salary of CHF 148,200. On top come the non-occupational accident premium, whose rate the insurer sets (AIA Art. 92), the pension fund contribution from an annual salary of CHF 22,680 and, for people taxed at source, withholding tax. In the three examples below, 88.1% to 90.4% of gross salary is paid out net. Federal acts other than the Code of Obligations have no official English version and are linked in German.

Key points

• OASI/DI/IC: 10.6% of the whole salary, 5.3% each for employee and employer, with no ceiling (leaflet 2.01, section 3).
• Unemployment insurance (UI): 2.2%, split equally, only up to the accident insurance maximum of CHF 148,200 a year (UIA Art. 3, AIO Art. 22, in German).
• Non-occupational accident (NOA): premium paid by the employee, occupational accident premium by the employer; covered from 8 hours a week (AIA Art. 91, AIO Art. 13, in German).
• Pension fund (OPA) 2026: entry threshold CHF 22,680, coordination deduction CHF 26,460, upper limit CHF 90,720, unchanged since 2025 (FSIO, key figures 2025/2026, in German).
• Age credits of 7 / 10 / 15 / 18% of the coordinated salary; the employer pays at least as much as all employees combined (OPA Art. 16, Art. 66, in German).
• Family allowances of at least CHF 215 and CHF 268 per child per month are added to pay and are exempt from OASI (FamZG Art. 5, leaflet 2.01, section 11).
• Expenses are not salary: reimbursements of expenses are not part of relevant earnings (OASI Ordinance Art. 9, in German).
• With every salary payment, employees receive a written statement (CO Art. 323b).

Payroll deductions in 2026 at a glance

The table lists every item that can sit between gross and net. Only the first two are the same throughout Switzerland; all the others depend on your insurer, your pension fund or your tax status.

Source: OASI/DI leaflet 2.01, as at 1 January 2026; OASI Act, UIA, AIA, OPA, FamZG, DBG on fedlex (in German; as at 1 January 2026, OPA as at 1 January 2025).

OASI, DI and IC: 5.3% on every franc of salary

The employee contribution is made up of 4.35% OASI, 0.7% DI (half of 1.4%) and 0.25% income compensation (IC), half of the total rate of 0.5%. The employer deducts it at every salary payment and pays it to the compensation fund with its own share (OASI Act Art. 14, Art. 51). There is no ceiling: a salary of CHF 300,000 a year also pays 5.3%.

What counts as relevant earnings

Any pay for employed work counts, including bonuses, commissions and holiday and public-holiday pay (OASI Act Art. 5(2); OASI Ordinance Art. 7). It excludes family allowances within the usual range, regulatory employer contributions to the pension fund and gifts in kind of up to CHF 600 a year (leaflet 2.01, section 11).

Start, end and very small salaries

Contributions start on 1 January after the 17th birthday (leaflet 2.01, section 1). After reference age, an allowance of CHF 16,800 a year per employer stays contribution-free, which is CHF 1,400 a month. Salaries of up to CHF 2,500 per calendar year per employer carry contributions only if the insured person asks; the exception does not apply in private households or cultural businesses.

Unemployment insurance: 1.1% up to CHF 148,200

Unemployment insurance costs 2.2% of relevant earnings, borne half by each side. The limit is the maximum insured earnings of accident insurance, CHF 148,200 a year, or CHF 12,350 a month (in German). Since 1 January 2023 no UI contribution is due on the part of salary above it (leaflet 2.08, in German). The limit applies per employment relationship. For employment during part of the year, it is converted over 360 days and multiplied by the days worked (leaflet 2.08, section 3). From the end of the month in which reference age is reached, UI no longer applies (UIA Art. 2(2)(c)).

Accident insurance and sickness daily allowance

Non-occupational accident (NOA)

The NOA premium is paid by the employee; the employer may take it over voluntarily. Only people working at least eight hours a week for one employer are covered. There is no single rate: insurers set premiums per mille of insured earnings, according to the company's risk. The examples use an assumed NOA rate of 1.0%; your rate is in the policy or on your last payslip.

Occupational accident

The occupational accident premium is paid entirely by the employer. It depends on the premium tariff class; an office pays far less than a construction firm. The examples use an assumed 0.1%.

Sickness daily allowance

Sickness daily allowance insurance is not compulsory by law. Without it, the employer owes three weeks' pay for illness in the first year of service, then a reasonably longer period. Insurance replaces this duty if it is at least equivalent for the employee. How the premium is shared is set by contract or collective agreement. Our examples assume a premium of 1.0%, 0.5% for each side.

Pension fund (OPA) 2026: coordinated salary and age credits

Anyone earning more than CHF 22,680 a year from one employer is compulsorily insured: from 1 January after the 17th birthday for death and disability, from 1 January after the 24th birthday for retirement as well. The insured amount is the coordinated salary, the part of annual salary between CHF 26,460 and CHF 90,720, at least CHF 3,780.

Source: FSIO, key figures in occupational pensions 2025/2026 (in German, 2026); OPA, as at 1 January 2025 (in German, valid until 31 December 2026).

Who pays how much

The pension fund sets contributions in its rules. The employer's contribution must be at least equal to the total contributions of all its employees. Your share is therefore at most half; many employers pay more. The employer owes the fund the full amount and pays it no later than the end of the first month after the calendar or insurance year.

What the minimum leaves out

Our examples calculate a statutory minimum plan: only the legal age credits, split equally. Real fund rules also charge risk contributions for death and disability, administrative costs and the guarantee fund contribution, in 2026 0.110% plus 0.002%. Many also insure salary above CHF 90,720 or drop the coordination deduction. Your actual deduction is therefore usually higher. The exact figures are on your pension certificate.

Withholding tax: when tax comes straight off the salary

Employees without a settlement permit who are resident or staying in Switzerland pay income tax at source. The exception is married people whose spouse is Swiss or holds a C permit. Cross-border commuters have their own scales. For all other employees, the employer deducts no tax.

The deduction is calculated on gross income, under the scale of the competent canton. The code depends on marital status and family: A for single people without children, B for married couples with one income, C for dual-income couples, H for single parents, plus codes for cross-border workers from Germany. The Federal Tax Administration published the 2026 scales on 18 December 2025. There is no single rate, so we quote none.

The employer withholds the tax, remits it, issues a certificate and is liable for payment. In return it receives a collection commission of 1% to 2%. From gross employment income of CHF 120,000 a year, a subsequent ordinary assessment is compulsory. Quasi-residents can apply for one by 31 March of the following year. Who is affected: Welche Arbeitnehmer unterliegen in der Schweiz der Quellensteuer? (in German).

13th salary, family allowances and expenses

13th salary

The law does not require a 13th salary. A special bonus is owed if it has been agreed. A 13th salary fixed in the contract is part of salary. It carries OASI, UI and usually pension contributions like any monthly salary (OASI Ordinance Art. 7; Sind der 13. Monatslohn und Boni AHV-pflichtig?, in German). With high salaries, December often hits the UI limit of CHF 148,200; see example B.

Family allowances

Child allowances of at least CHF 215 and education allowances of at least CHF 268 a month are paid with salary and added, not deducted. They are exempt from OASI and premium-free in accident insurance. They are funded by the employer's contribution to the family compensation fund, as a percentage of OASI earnings.

Business expenses

The employer reimburses all expenses necessarily incurred in performing the work; an agreement that you bear them yourself is void. Reimbursement is paid together with the salary and appears as a separate line after net pay. Genuine expense reimbursements are not relevant earnings. Regular payments for commuting or normal meals, by contrast, count as salary (Sind Spesenvergütungen des Arbeitgebers AHV-pflichtig?, in German).

Three complete 2026 payslips

Three employees of the same SME in Bern, twelve monthly salaries, no withholding tax. Fixed: OASI/DI/IC 5.3%, UI 1.1%. Assumptions: NOA 1.0%, sickness insurance 0.5% employee share, statutory minimum pension plan with the legal age credits, split equally.

Source: own calculation with the rates of leaflet 2.01 (as at 1 January 2026), UIA Art. 3 and OPA Arts. 8 and 16 (in German, as at 1 January 2025, valid in 2026).

How the pension line is built:

• Profile 1: CHF 50,400 − 26,460 = CHF 23,940 coordinated × 7% = CHF 1,675.80 a year, half CHF 837.90, CHF 69.83 a month.
• Profile 2: CHF 90,000 − 26,460 = CHF 63,540 × 10% = CHF 6,354, half CHF 3,177, CHF 264.75 a month.
• Profile 3: annual salary of CHF 144,000 above the upper limit, so coordinated CHF 90,720 − 26,460 = CHF 64,260 × 18% = CHF 11,566.80, half CHF 5,783.40, CHF 481.95 a month.

At CHF 144,000, profile 3 is still below the UI limit of CHF 148,200; UI applies to the whole salary.

What an employee costs the employer

Employer shares are added to gross salary. For the Bern SME, the Bern compensation fund's family fund rate of 1.50% (in German) and its administrative cost rate apply. The three salaries generate CHF 30,146.40 of OASI/DI/IC contributions a year. That puts the firm in the bracket CHF 15,001 to 65,000, at 1.7% of contributions. Federal law caps these costs at 5% of total contributions.

Source: Compensation fund of the canton of Bern, rates and limits for employers (as at 1 January 2026) (in German); OPA Art. 66 (in German, as at 1 January 2025).

The employer therefore carries 10.3%, 12.2% and 12.7% on top of gross salary. A 13th salary, holiday cover and a plan above the statutory minimum raise the total. Part of the payroll cost grows with age, because the age credit rises from 7% to 18%.

Cantons and calculators: why the numbers differ

What the canton changes

Social security deductions from salary are the same in every canton. The canton matters in three places:

• Employer's family fund contribution: 1.025% at SVA Zurich, 1.35% at WAS Lucerne, 1.50% at the Bern compensation fund (pages in German). Industry funds have their own rates.
• Family allowance amounts: federal law sets only the minimum of CHF 215 and CHF 268; many cantons pay more.
• Tax: anyone not taxed at source pays income tax separately, after filing a return. The same CHF 7,500 gross therefore gives the same payslip net in Zug and in Geneva, but different disposable income. Only withholding tax puts the cantonal scale on the payslip.

Why salary calculators show different net figures

When two calculators show different net pay for the same gross, the cause is usually one of five points:

1. NOA rate. It is up to the insurer (AIA Art. 92); a calculator uses an average.
2. Pension fund. Some apply the statutory minimum, others a flat percentage of gross, others a plan without coordination deduction.
3. Tax. Some subtract an estimated income tax and show disposable income, not payslip net.
4. 13th salary. Dividing annual salary by 12 or by 13 changes monthly net and the pension base.
5. Sickness and supplementary insurance. Many calculators leave them out.

For your own case, use the free Numezis gross-to-net salary calculator. You can enter your own accident and pension values there.

The payslip: what the Code of Obligations requires

The employer owes the salary agreed, customary or set by collective agreement. Unless agreed otherwise, it is paid at the end of each month. Each payment comes with a written statement. The employer may set off counterclaims against salary only to the extent that salary can be attached. Claims for damage caused intentionally are the exception. Details: Muss der Arbeitgeber bei jeder Lohnzahlung eine Lohnabrechnung abgeben? (in German).

A complete payslip shows the period, gross salary with allowances and supplements, each deduction with rate and base, net salary, family allowances and expenses on separate lines, and the amount paid out. Showing each deduction with its base makes checks by the employee and the auditor straightforward.

Worked examples

Example A: Nadia, Winterthur, joinery with 9 staff

Nadia hires a part-time employee for 20 hours a week at CHF 1,800 a month, or CHF 21,600 a year.

1. Pension: CHF 21,600 is below the entry threshold of CHF 22,680. No compulsory pension deduction.
2. NOA: 20 hours exceed 8 hours a week, so the employee is NOA-insured.
3. Deductions: OASI/DI/IC 5.3% = CHF 95.40; UI 1.1% = CHF 19.80; NOA 1.0% (assumption) = CHF 18.00; sickness 0.5% (assumption) = CHF 9.00.
4. Net: CHF 1,800 − 142.20 = CHF 1,657.80.
5. Employer: OASI/DI/IC 95.40 + UI 19.80 + sickness 9.00 + Zurich family fund 1.025% 18.45 + occupational accident 0.1% 1.80 = CHF 144.45, plus the fund's administrative costs. Cost: CHF 1,944.45 a month.

If hours rise to 22 and pay to CHF 1,980 (CHF 23,760 a year), the employee becomes subject to the pension fund. The coordinated salary is then rounded up to the minimum of CHF 3,780.

Example B: Reto, Lucerne, IT services firm with 14 staff

Reto pays a 48-year-old developer 13 × CHF 12,000. The 13th salary comes with December pay; annual salary is CHF 156,000.

1. UI limit: January to November account for CHF 132,000. Up to CHF 148,200, CHF 16,200 remains.
2. December gross CHF 24,000: OASI/DI/IC 5.3% = CHF 1,272.00; UI 1.1% on CHF 16,200 only = CHF 178.20 instead of CHF 264.00; NOA 1.0% (assumption), also capped at the accident insurance limit, = CHF 162.00; sickness 0.5% = CHF 120.00.
3. Statutory pension minimum with a 15% age credit: CHF 64,260 × 15% = CHF 9,639, half per month CHF 401.63.
4. December net: CHF 21,866.17; a normal month: CHF 10,650.37.
5. UI for the year: CHF 1,630.20 instead of CHF 1,716.00 without the limit. Forgetting the limit over-deducts CHF 85.80 from the employee, and the employer overpays the same amount.
6. Lucerne family fund 1.35% on the whole OASI salary: CHF 162.00 a month, CHF 324.00 in December.

Example C: Claudia, Bern, fiduciary office with 5 staff

Claudia keeps on a 66-year-old bookkeeper at CHF 3,000 a month, twelve salaries. Her office has no sickness daily allowance insurance.

1. OASI: allowance of CHF 1,400 a month, so CHF 1,600 is contributory. OASI/DI/IC 5.3% = CHF 84.80 instead of CHF 159.00.
2. UI: no longer due after reference age.
3. Pension: compulsory insurance ends at reference age. The deduction stops unless the fund rules provide for continuation.
4. NOA: the salary remains insured under accident insurance, even without OASI contributions. NOA 1.0% (assumption) on CHF 3,000 = CHF 30.00.
5. Net: CHF 3,000 − 84.80 − 30.00 = CHF 2,885.20.
6. Employer: OASI/DI/IC 84.80 + Bern family fund 1.50% on the contributory salary 24.00 + occupational accident 0.1% 3.00 = CHF 111.80. Cost: CHF 3,111.80 plus administrative costs.

If the bookkeeper wants contributions on his whole salary, he says so no later than the first salary payment of the year.

Special cases

Joining or leaving during the year

The UI limit is converted to days worked: CHF 148,200 ÷ 360 × days, counting 30 days per month. For the pension fund, where employment lasts less than a year, the salary projected over a full year counts as annual salary.

Several employers

The UI limit, the OASI allowance for pensioners and the pension entry threshold apply per employment relationship or per employer. Someone earning CHF 15,000 twice is not subject to the pension fund with either employer.

Apprentices and young staff

OASI contributions start on 1 January after the 17th birthday. Pension risk cover starts at the same time, retirement saving only after the 24th birthday. A 20-year-old earning CHF 50,000 a year therefore pays only risk contributions under the fund rules, no age credit yet.

Small jobs under CHF 2,500 a year

For a temp earning CHF 1,800 in total over the year, OASI contributions are levied only on request, except in private households and cultural businesses. Under eight hours a week, the person is not insured against non-occupational accidents; the commute counts as an occupational accident.

Bonus or severance pay

A bonus carries OASI like any gratuity and can reach the UI limit in the month it is paid, as in example B. For people taxed at source, the Federal Tax Administration sets with the cantons how the 13th salary and bonuses are taxed.

High earners taxed at source

From CHF 120,000 of gross employment income, a subsequent ordinary assessment follows, and continues until the end of taxation at source. Tax withheld is then credited. Profile 3 (CHF 144,000) would fall into this group if taxed at source.

Sick pay

While salary continues during illness, OASI, UI and pension contributions run as normal, because continued salary payments are relevant earnings. Daily allowances from an insurer, by contrast, are OASI-free. The coordinated pension salary stays valid at least as long as the duty to pay salary under CO Art. 324a would last.

What this means for you

1. By 30 January: file the previous year's salary declaration with the compensation fund (leaflet 2.01, section 4); otherwise 5% default interest runs on differences.
2. Also by the end of January: pay the previous year's pension contributions in full (OPA Art. 66(4)).
3. Every month: issue a payslip with every deduction, its rate and its base (CO Art. 323b); pay salary by the end of the month.
4. In the month of a 13th salary or bonus: check the UI and accident insurance limit of CHF 148,200 a year.
5. At every hire: clarify residence status (withholding tax or not) and compare pay with the pension threshold of CHF 22,680 and the 8-hour NOA limit.
6. At every 65th birthday: apply the CHF 1,400 allowance, stop UI at month end, check the pension fund rules.

Numezis calculates payroll deductions with the rates of your funds and insurers and shows each line with its base on the payslip.

Common mistakes

• UI deducted above CHF 148,200. With 13 × CHF 12,000 that is CHF 85.80 too much for the employee and the same again for the employer. It is corrected at the latest with the salary declaration.
• NOA deducted under 8 hours a week. The person is not NOA-insured; the deduction must be repaid.
• Employee pension share above half. This breaches OPA Art. 66(1); the difference must be refunded.
• Contributions deducted but not paid over. The employer is liable for the loss and, for a legal entity, the board members on a secondary basis (OASI Act Art. 52).
• Withholding tax not deducted. The employer is liable for the tax: it pays the missing amount itself and must then recover it from the employee, often after the employee has left.
• Flat expense allowance without real expenses. An allowance that covers no expenses is OASI-liable salary; an audit reclaims 10.6% plus UI.
• Family allowances deducted instead of added. The allowance is OASI-exempt and paid on top; it cannot replace gross salary.

Detailed answers

All compliance answers: /en/compliance. Selected answers on this topic:

• How much OASI is deducted from an employee's salary? → /de/compliance/lohn/ahv-beitragssatz-arbeitnehmer (in German)
• How is the coordinated salary calculated? → /de/compliance/lohn/koordinierter-lohn-bvg (in German)
• Must the employer pay at least half of pension contributions? → /de/compliance/lohn/bvg-arbeitgeberanteil-haelfte (in German)
• Which employees are subject to withholding tax? → /de/compliance/lohn/quellensteuerpflichtige-arbeitnehmer (in German)

Sources

1. Federal Act on Old-Age and Survivors' Insurance (AHVG / OASI Act), SR 831.10, Arts. 5, 13, 14, 51, 52 — https://www.fedlex.admin.ch/eli/cc/63/837_843_843/de (in German, as at 1 January 2026).
2. OASI Ordinance (AHVV), SR 831.101, Arts. 6quater, 7, 9, 34d — https://www.fedlex.admin.ch/eli/cc/63/1185_1183_1185/de (in German, as at 1 January 2026).
3. Federal Act on Disability Insurance (IVG), SR 831.20, Art. 3 — https://www.fedlex.admin.ch/eli/cc/1959/827_857_845/de (in German, as at 1 January 2026).
4. Income Compensation Act (EOG), SR 834.1, Art. 27 — https://www.fedlex.admin.ch/eli/cc/1952/1021_1046_1050/de (in German, as at 1 June 2026).
5. FDHA Ordinance on the maximum rate of administrative cost contributions in OASI, SR 831.143.41, Art. 1 — https://www.fedlex.admin.ch/eli/cc/2011/675/de (in German, as at 1 January 2012).
6. Unemployment Insurance Act (AVIG / UIA), SR 837.0, Arts. 2, 3 — https://www.fedlex.admin.ch/eli/cc/1982/2184_2184_2184/de (in German, as at 1 January 2026).
7. Accident Insurance Act (UVG / AIA), SR 832.20, Arts. 91, 92 — https://www.fedlex.admin.ch/eli/cc/1982/1676_1676_1676/de (in German, as at 1 January 2026).
8. Accident Insurance Ordinance (UVV / AIO), SR 832.202, Arts. 13, 22, 115 — https://www.fedlex.admin.ch/eli/cc/1983/38_38_38/de (in German, as at 1 January 2026).
9. Federal Act on Occupational Pensions (BVG / OPA), SR 831.40, Arts. 2, 7, 8, 10, 16, 66 — https://www.fedlex.admin.ch/eli/cc/1983/797_797_797/de (in German, as at 1 January 2025, valid until 31 December 2026).
10. Family Allowances Act (FamZG), SR 836.2, Arts. 5, 16 — https://www.fedlex.admin.ch/eli/cc/2008/51/de (in German, as at 1 January 2026).
11. Federal Act on Direct Federal Taxation (DBG), SR 642.11, Arts. 83–85, 88 — https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/de (in German, as at 2 September 2026).
12. Withholding Tax Ordinance (QStV), SR 642.118.2, Arts. 1, 9, 14 — https://www.fedlex.admin.ch/eli/cc/2018/274/de (in German, as at 10 January 2025).
13. Code of Obligations (CO), SR 220, Arts. 322, 322d, 323, 323b, 324a, 327a, 327c — https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en (English translation, as at 1 October 2026).
14. OASI/DI Information Centre, leaflet 2.01 Salary contributions to OASI, DI and IC — https://www.ahv-iv.ch/p/2.01.e (as at 1 January 2026).
15. OASI/DI Information Centre, leaflet 2.08 Contributions to unemployment insurance — https://www.ahv-iv.ch/p/2.08.d (in German, as at 1 January 2025).
16. FSIO, Key figures in occupational pensions 2025/2026 — https://www.bsv.admin.ch/dam/de/sd-web/GZplHByBJoFc/Internet_Masszahlenarticles_25_26_d.pdf (in German, 2026).
17. Federal Tax Administration, Withholding tax scales 2026 (18 December 2025) — https://www.estv.admin.ch/en/newnsb/zvrg4CYct6xo (2 November 2026).
18. SVA Zurich, employer contributions — https://svazurich.ch/unsere-produkte/ahv/beitraege/beitragspflicht/arbeitgebende.html (in German, 2 November 2026).
19. Compensation fund of the canton of Bern, rates and limits for employers — https://www.akbern.ch/Htdocs/Files/v/8fd4c74b5ce0b01cf91b96cc2166a002de86dd15cbf16a3ca9dd2637c1f2bb8b.pdf/doc_ag_tarife_ansatze_grenzbetrage_d.pdf?download=1 (in German, as at 1 January 2026).
20. WAS compensation fund Lucerne, salary contributions — https://www.was-luzern.ch/lohnbeitraege (in German, 2 November 2026).