Non-wage labour costs / calculation of net salary


Non-wage labour costs / calculation of net salary
The monthly net salary can be calculated as follows:
Gross monthly salary
plus child/family allowances
Not subject to social insurance contribution, but subject to tax
Gross total
Minus OASI/DI (AHV/IV or AVS/AI) 5.125%
Old age/survivors insurance / disability
insurance / loss of earnings compensation
(4.2 % OASI; 0.7 % DI; 0.15 % LEC)
Minus unemployment insurance (AL/AC) 1.1% (up to 148,200/year; any salary elements above that 0.5%)
Minus non-occupational accidents (NBU/ANP) Depending on income and employer
Minus daily sickness allowance insurance Provided by employer on voluntary basis, between 0.5% and 4%
Minus occupational pension fund (BVG/LPP)* Based on age; 7% to 18% of income
Minus withholding tax Based on canton of residence, religion and family status, see the Withholding Tax Calculator.
Net salary
Minus monthly health insurance premium


Pension fund contributions
Age Percentage of insured salary
25-34 7.0%
35-44 10.0 %
45-54 15.0%
55-64 18.0%

 

Insurance applies to all employees subject to OASI starting from 1 January following their 17th birthday for the risks of disability and death and from 1 January following their 24th birthday for additional old-age benefits. Insurance is mandatory for annual salaries between 24,885 and 85,320 francs. This so-called coordinated salary (BVG/LPP salary) does not exceed 60,435 francs. Starting from an annual salary of 21,330 francs, a minimum salary of 3555 francs is insured.

 

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