|
|
Ancillary wage costs/Calculation of net wage
The monthly net wage can be calculated as follows:
|
Gross monthly wage
plus child/family allowances |
not subject to social insurance contribution,
but subject to tax
|
|
|
|
Gross total |
|
|
|
minus AHV/IV |
5,05 % |
Old age/survivors/disability insurance
(4,2 % AVS ; 0,7 % AI ; 0,15 % ADG) |
|
minus AL (unemployment insurance) |
1,0 % |
|
minus NBV(non-occupational accidents)) |
variable according to income and employer |
|
minus sickness daily allowance insurance |
voluntary by employer, variable between
0,5% and 4% |
|
minus BVG (pension fund)* |
based upon age; 7% to 18% of income |
|
minus withholding tax |
based upon canton of residence, religion and family status Tax Calculator. |
|
|
Net wage
% Premium health insurances |
|
|
|
BVG contributions* |
|
Age |
Percentage from insured wage** |
|
25-34 |
7,0 % |
|
35-44 |
10,0 % |
|
45-54 |
15,0 % |
|
55-64 |
18,0 % |
** the compulsory maximal wage which has to be insured is CHF 56.355
|
|
