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

Life situations: Starting a job

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.

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.