Gross income/salary
- Social insurance contributions (AHV, IV, ALV, KV, UVG and others)
- Deductions (professional expenses, child deductions and others)
= Taxable income
Social insurance contributions are deducted from the gross wage. Further deductions can be made on the tax declaration. The result after these deductions shows the taxable income. According to this result, the effective tax amount that has to be paid is calculated.
The possible deductions are fixed by the cantons.
Important: taxable income is not equivalent to the net or gross salary.