Your Swiss Payslip Explained: From Gross to Net
AHV, ALV, pension fund, accident insurance – what each deduction means and what you can influence.
5 min read · Salary & Tax
A Swiss payslip (Lohnabrechnung) can look intimidating. Most lines are legally required social insurance contributions.
Typical deductions (employee side)
- AHV/IV/EO: 5.3 % of gross salary. The employer pays a matching 5.3 %.
- ALV: 1.1 % up to CHF 148,200. Also matched by the employer.
- Pension fund (BVG): usually 5–10 % of gross, depending on age and plan. The employer must pay at least as much.
- NBU: non-occupational accident insurance, typically 0.5–1.5 % (employer pays occupational accident).
- KTG: collective daily sickness allowance, if the employer has one (0.2–1 %).
Total deductions are usually 13–18 % of gross. In German-speaking cantons, withholding tax (Quellensteuer) may be deducted instead of ordinary tax for foreigners without a C permit.
- Net annual incomeCHF 70’893 · 75 %
- AHV/IV/EO contributionCHF 5’035 · 5 %
- ALV contributionCHF 1’045 · 1 %
- Pension fund + NBU + KTGCHF 8’360 · 9 %
- Estimated income taxCHF 9’667 · 10 %
Example with default values. Open the calculator →
13th month and bonuses
A 13th salary is paid at the end of the year or split over twelve payments. Bonuses are subject to the same social deductions as salary.
What you can check
- Is the pension fund contribution in line with your certificate?
- Are overtime, allowances and expenses recorded correctly?
- Is your gross salary the one in your contract?
Estimate your net pay with our gross-to-net calculator.