Gross to net salary in Switzerland 2026: what gets deducted and why
CHF 10,000 gross in Geneva leaves you with approximately CHF 6,770 net. The same salary in Zug: CHF 7,400. A CHF 630/month gap driven entirely by where you live, before employer perks or pension optimisation. Swiss deductions split into two layers: social insurance (AVS 5.3%, ALV 1.1%, LPP, identical across cantons) and income tax, which varies by up to 20 percentage points between cantons. This guide explains every line on your payslip and how to use the canton difference when negotiating your next offer.
- AVS/AHV (state pension, 1st pillar): 5.3% of gross, no cap
- AC/ALV (unemployment insurance): 1.1% up to CHF 148,200/year, 0.5% above
- ANP (non-occupational accident insurance): 1.2%; employer chooses insurer, rate varies slightly
- LPP/BVG (occupational pension, 2nd pillar): 6–9% of coordinated salary depending on age group
- Income tax at source: 10–35% depending on canton, salary level, civil status, permit
- IJM (daily sickness allowance insurance): optional but common; 0.5–1% of gross, often split employer/employee
The mandatory social insurance deductions
These deductions are identical regardless of which canton you live in and apply to all employees from their first day of work.
AVS (5.3%): Your contribution to the state pension (Pillar 1). Your employer matches this exact amount. No ceiling: applies to your full gross salary.
AC (1.1%): Unemployment insurance contribution, mandatory for all employees. The rate drops to 0.5% on earnings above CHF 148,200/year (the solidarity contribution). Again, employer matches.
ANP (approximately 1.2%): Non-occupational accident insurance. Covers you for accidents outside work hours. The employee pays this; the employer pays the occupational accident insurance (LAA) separately. The exact rate depends on the insurer your employer uses.
LPP contributions (6–18% of coordinated salary depending on age): The occupational pension contribution varies by age bracket because older employees accumulate less time until retirement. At age 25–34: approximately 7%; 35–44: approximately 10%; 45–54: approximately 15%; 55–65: approximately 18%. Your employer must contribute at least as much as you, and many contribute more. On a CHF 100,000 salary with a CHF 74,275 coordinated salary, a 35-year-old pays approximately CHF 7,428/year in LPP, matched by at least the same from the employer.
A move from Geneva to Zug on the same salary adds more net income than a CHF 5,000 gross raise in Geneva, the canton you live in matters more than the raise you negotiate.
A worked example: CHF 10,000/month gross
For a single B-permit holder in Geneva, earning CHF 10,000/month gross (CHF 130,000/year including 13th month):
- AVS: −CHF 530 (5.3%)
- AC: −CHF 110 (1.1%)
- ANP: −CHF 120 (approx. 1.2%)
- LPP (age 35–44, coordinated): −CHF 620 (approx. 10% of CHF 7,427 coordinated/month)
- Tax at source (Geneva, single, no children): −CHF 1,850 (approx. 18.5%)
- Approximate net take-home: CHF 6,770/month
The same profile in Zurich (lower cantonal rate) would net approximately CHF 7,100/month. In Zug, approximately CHF 7,400/month. The canton of residence alone creates a difference of CHF 600–700/month net on a CHF 10,000 gross salary.
Net salary table by canton: CHF 8,000 / 10,000 / 15,000 gross/month
All figures below are approximate monthly net for a single B-permit holder (age 35-44, Quellensteuer applied), before health insurance costs (KVG: approximately CHF 430-500/month extra in Zurich, CHF 500-580 in Geneva).
| Canton | CHF 8,000 gross | CHF 10,000 gross | CHF 15,000 gross | Source tax rate (CHF 120k/year) |
|---|---|---|---|---|
| Geneva (GE) | ~CHF 5,420 | ~CHF 6,770 | ~CHF 9,430 | ~30-33% |
| Vaud (VD) | ~CHF 5,600 | ~CHF 6,950 | ~CHF 9,650 | ~28-30% |
| Zurich (ZH) | ~CHF 5,680 | ~CHF 7,100 | ~CHF 9,950 | ~22-24% |
| Basel-Stadt (BS) | ~CHF 5,740 | ~CHF 7,170 | ~CHF 10,050 | ~22-25% |
| Bern (BE) | ~CHF 5,650 | ~CHF 7,060 | ~CHF 9,820 | ~23-26% |
| Aargau (AG) | ~CHF 5,800 | ~CHF 7,230 | ~CHF 10,100 | ~21-23% |
| Zug (ZG) | ~CHF 5,950 | ~CHF 7,400 | ~CHF 10,450 | ~17-20% |
| Schwyz (SZ) | ~CHF 5,980 | ~CHF 7,430 | ~CHF 10,500 | ~16-19% |
The difference between Geneva and Zug at CHF 10,000 gross is CHF 630/month net: CHF 7,560/year: driven entirely by cantonal income tax rates. Both cantons charge the same social insurance deductions. A move from Geneva to Zug on the same salary adds more net income than a CHF 5,000 gross raise in Geneva.
The 13th month: how it affects the calculation
Most Swiss employers pay a 13th month salary: an additional month's pay typically disbursed in December or split June/December. This is standard across most sectors and is built into the annual gross figure. A "CHF 10,000/month" offer in Switzerland almost always means CHF 10,000 × 13 = CHF 130,000/year, not CHF 120,000. Always clarify whether a monthly figure is ×12 or ×13 when comparing offers. The 13th month is taxed as regular salary, not as a bonus at a preferential rate.
Two offers quoting the same monthly figure can differ by a full month's pay a year. Before comparing any Swiss offer to a previous salary, confirm whether the number given is paid 12 or 13 times. This single question prevents the most common comparison error in Swiss salary negotiations.
Income above CHF 120,000: mandatory ordinary taxation
Once your gross annual income exceeds CHF 120,000, tax at source no longer applies even on a B permit: you automatically enter the ordinary taxation regime and must file an annual tax return. This also means you gain access to all deductions (Pillar 3a, professional expenses, mortgage interest), which can meaningfully reduce your effective tax rate compared to what the at-source rate would have been.
Calculate your net salary: official tools
Use our gross-to-net salary calculator for an estimate across the main cantons. For official figures: each canton publishes its own tax at source tariff tables online. The federal tax administration (admin.ch) also provides a Quellensteuer calculator. For BVG contributions, your HR department or pension fund statement shows the exact rate applied to your age bracket and coordinated salary.
Frequently asked questions
Does the employer pay anything on top of my gross salary?
Yes: employers pay the matching AVS (5.3%), unemployment insurance (1.1%), family allowances (cantonal, approximately 1.5–2.5%), occupational accident insurance (LAA), and at least matching LPP contributions. The total employer cost is typically 15–20% above your gross salary. This matters when negotiating: a CHF 100,000 gross salary costs the employer approximately CHF 115,000–120,000 in total.
What is the IJM insurance that appears on some payslips?
IJM (indemnités journalières maladie) is a daily sickness allowance insurance that tops up your sick pay beyond the legal minimum. Swiss law requires employers to pay salary during illness for a period determined by seniority (1 month in the first year, scaling up). Many employers take out a collective IJM policy that extends this to 720 days at 80% of salary, and share the premium with employees. Appearing on your payslip at approximately 0.5–1% of gross, split 50/50 with the employer.
How do I calculate my take-home pay precisely?
The most accurate way is to use the official cantonal tax calculator (each canton publishes one online) combined with the fixed social deductions above. For tax at source, each canton publishes tariff tables specifying the exact rate by salary band, civil status, and permit type. The calculateur brut-net on the Upreer tools section provides an estimate for the main Swiss Romande cantons.
Federal Tax Administration (FTA) · FSO ESS 2022 · admin.ch