Know your gross salary but unsure how much will reach your bank account? The result depends on deductions for OASI/AHV, disability insurance, income compensation, unemployment insurance, occupational pensions, accident insurance and, in some cases, salary withholding tax.
Our 2026 Swiss gross-to-net calculator gives an immediate estimate with a breakdown of deductions. It is designed for employees resident in Switzerland. Special situations, including cross-border workers, pension benefits above the statutory minimum and some bonuses, require checking against your payslip and annual salary certificate.
Enter your usual monthly gross salary, choose your age group and enable the deductions that apply to you.
Estimate your net salary
A straightforward, illustrative estimate of the main Swiss payroll deductions.
Estimate breakdown
- Gross salary
- CHF 0.00
- OASI / DI / IC (AHV / IV / EO) 5.3%
- − CHF 0.00
- Unemployment insurance 1.1%
- − CHF 0.00
- Estimated minimum pension savings
- − CHF 0.00
- Non-occupational accident insurance assumed 1.3%
- − CHF 0.00
- Sickness daily allowance insurance assumed 0.5%
- − CHF 0.00
- Net before withholding tax
- CHF 0.00
- Salary withholding tax
- − CHF 0.00
This simulation is indicative. Pension, accident and sickness deductions depend on the pension fund, insurer and employer’s arrangements. Pension savings are estimated using only the minimum statutory retirement credit, excluding risk contributions and fees, with a 50% employee share. Risk contributions may therefore apply before age 25 even when this line shows zero. The result does not replace a payslip or personalised advice. Retirement-age and other special cases require separate assessment.
Swiss gross and net salaries: the essentials
- Gross salary: remuneration before employee deductions.
- Net before tax: gross salary less social insurance and other payroll deductions.
- Pay after withholding tax: net before tax less salary withholding tax, where applicable.
- Standard employee contributions in 2026: 5.3% for OASI/DI/IC and 1.1% for unemployment insurance up to CHF 148,200 per year.
- Variable deductions: pension, non-occupational accident insurance, sickness cover and withholding tax depend on the employee and employer arrangements.
- Health insurance: compulsory health insurance premiums are generally paid separately and are not deducted from salary.
Gross salary, net salary and take-home pay: what is the difference?
Gross salary is the agreed remuneration before payroll deductions. It can include basic pay, overtime, commissions, bonuses and certain benefits.
Gross salary
Amount subject to social insurance and tax rules according to its nature.
Net before tax
Amount after OASI/DI/IC, unemployment insurance, pension, accident insurance and any other deductions.
Take-home pay
Amount after tax withheld according to the canton and family circumstances.
Tax paid separately
For most people under ordinary assessment, income tax is not deducted through payroll.
The general formula is:
Which deductions convert gross pay to net pay in 2026?
Some deductions use uniform statutory rates. Others depend on the pension fund, insurer, age, income, canton or employment contract.
| Deduction | Employee share used | Basis or special feature |
|---|---|---|
| OASI / DI / IC (AHV / IV / EO) | 5,3 % | Applies to relevant salary, generally without a ceiling for employees of contribution age. Special rules apply around retirement age. |
| Unemployment insurance | 1,1 % | Up to CHF 148,200 of insured annual salary, equivalent to CHF 12,350 per month over a full year. |
| Occupational pension (BVG/LPP) | Variable | Depends on age, insured salary and pension rules. The calculator estimates only minimum statutory retirement savings with a 50% employee share. |
| Non-occupational accident insurance (NBU/AANP) | Variable | The premium depends on the insurer and risk. The calculator uses an assumed rate of 1.3%. |
| Sickness daily allowance insurance (KTG/IJM) | Variable; optional in this calculator | Depends on the employer’s sickness income protection arrangements. The tool offers an optional assumed employee rate of 0.5%. |
| Salary withholding tax | Variable | Depends on canton, income, family circumstances, children and the applicable tax table. |
Employer contributions are not deducted from the employee’s agreed gross salary: they add to the employer’s cost. See our guide to Swiss social insurance contributions in 2026 for the broader picture.
OASI, DI and IC: 5.3% paid by the employee
The combined OASI/DI/IC rate is 10.6%. The employer deducts 5.3% from salary and pays a matching 5.3%. These contributions fund old-age and survivors’ insurance, disability insurance and income compensation.
Unemployment insurance: 1.1% up to the ceiling
The employee contribution is 1.1% up to CHF 148,200 of annual insured salary. No additional unemployment contribution applies to the excess. The former solidarity contribution on higher income no longer applies.
How is the occupational pension deduction calculated?
Occupational pension contributions are not simply a percentage of total gross salary. In 2026, compulsory cover generally applies to employees subject to OASI/AHV with annual salary above CHF 22,680, subject to age and other legal conditions.
For the statutory minimum, coordinated salary is based on annual salary after a coordination deduction of CHF 26,460, with an insured minimum of CHF 3,780 and maximum of CHF 64,260 where compulsory cover applies. Minimum retirement credits then vary by age.
| Age group | Annual rate | What the calculator estimates |
|---|---|---|
| Under 25 | 0% retirement savings | No retirement savings credit; risk contributions may still appear on the payslip. |
| 25–34 | 7 % | 50% of the minimum retirement credit. |
| 35–44 | 10 % | 50% of the minimum retirement credit. |
| 45–54 | 15 % | 50% of the minimum retirement credit. |
| 55–65 | 18 % | 50% of the minimum retirement credit. |
Accident and sickness insurance: two variable deductions
Non-occupational accident insurance
Employees working at least eight hours per week for the same employer are covered for non-occupational accidents. The premium is generally paid by the employee unless more favourable arrangements apply. Rates depend on the insurer and risk; the calculator’s 1.3% is an assumption, not a universal statutory rate.
Below eight hours per week with the same employer, non-occupational accident cover through that employer generally does not apply. This may explain why some payslips have no such deduction.
Sickness daily allowance insurance
This insurance helps the employer cover pay during sickness-related incapacity. Coverage and premium sharing depend on the insurance contract or collective agreement. Enable the option only if a corresponding deduction applies under your employment terms or payslip.
Is income tax deducted from salary in Switzerland?
For an employee under ordinary assessment, income tax is generally not deducted through payroll. The payslip’s net figure is therefore before ordinary income tax: reserve money for instalments or the final tax bill.
For Swiss-resident employees subject to salary withholding tax, the employer deducts it directly. The calculator uses official 2026 cantonal tables for a simplified profile: canton, marital status, number of incomes in the couple and dependent children.
Why might the estimate differ from your payslip?
Two employees with the same gross salary can receive different net pay. Common reasons include:
- Pension arrangements: insured salary, benefits above the statutory minimum, risk contributions and employer-employee sharing.
- Accident insurance: the rate specified by the policy and the business’s occupational risk.
- Sickness cover or a collective agreement: additional deductions specific to the employer or sector.
- 13th-month pay or a bonus: monthly gross pay and potentially withholding tax calculations change.
- Tax circumstances: canton, tax code, marital status, children, religious affiliation and possible later adjustments.
- Benefits and payroll adjustments: vehicle use, meals, expenses, absences, allowances, advances and payroll software rounding.
If the month includes 13th-month pay or a bonus, enter the total gross amount actually paid that month. The result remains indicative: whether remuneration is periodic or non-periodic can affect withholding tax, and pension or insurance calculations may require annual adjustments.
Examples: CHF 6,000 and CHF 10,000 gross to net
These examples match the calculator’s assumptions for an employee aged 35–44, with non-occupational accident insurance at 1.3%, no sickness insurance deduction and no withholding tax. Pension savings reflect only the minimum retirement credit, with an assumed 50% employee share.
| Item | CHF 6,000 gross | CHF 10,000 gross |
|---|---|---|
| OASI / DI / IC (AHV / IV / EO) | − CHF 318.00 | − CHF 530.00 |
| Unemployment insurance | − CHF 66.00 | − CHF 110.00 |
| Estimated minimum pension savings | − CHF 189.75 | − CHF 267.75 |
| Accident insurance at 1.3% | − CHF 78.00 | − CHF 130.00 |
| Estimated net salary | CHF 5,348.25 | CHF 8,962.25 |
These amounts exclude sickness insurance, withholding tax and other contractual deductions. They do not replace a payslip.
Calculating an employee’s salary?
The calculator is primarily designed for employees. Correct business payroll also involves employer contributions, affiliations, periodic declarations, annual salary certificates and withholding tax administration.
Let an accounting firm manage your payroll
Karpeo, our accounting firm, prepares payslips and handles social insurance reporting, occupational pension administration, salary certificates and withholding tax within the agreed engagement.
For Swiss LLCs, limited companies and employers · Support from our accounting team
Understand Swiss pay with our videos
Prefer a visual explanation? These two videos from Entreprendre en Suisse avec Romain discuss Swiss salaries, social insurance contributions and gross versus net pay.
Swiss salaries: useful reference points
Minimum wages, remuneration, social contributions and tax explained in French.
From gross to net salary: understand every deduction
OASI/AHV, unemployment insurance, accident cover and pensions: the role of each payslip deduction, explained in French.
Swiss gross-to-net salary FAQs
How do I calculate net salary from gross pay in Switzerland?
Start with monthly gross pay and subtract employee OASI/DI/IC contributions, unemployment insurance, pension contributions, accident insurance and any other deductions. If salary withholding tax applies, deduct it too. Our calculator estimates these amounts automatically using the displayed assumptions.
What is the difference between gross and net salary?
Gross salary is pay before deductions. Net salary is what remains after social insurance and other payroll deductions. For employees subject to withholding tax, the amount paid also reflects that tax deduction.
What percentage should I deduct from gross salary?
There is no single percentage. Employee OASI/DI/IC and unemployment insurance contributions total 6.4% up to the unemployment insurance ceiling. Pension, accident cover, any sickness insurance and applicable withholding tax must also be considered.
How much net pay remains from CHF 6,000 gross?
Under the calculator’s assumptions for someone aged 35–44, with accident insurance at 1.3%, no sickness insurance deduction and no withholding tax, CHF 6,000 gross gives approximately CHF 5,348.25 net before ordinary income tax. The actual payslip can differ with pension and insurance arrangements.
How much net pay remains from CHF 10,000 gross?
Using the same assumptions — age 35–44, accident insurance at 1.3%, no sickness insurance deduction or withholding tax — CHF 10,000 gross gives approximately CHF 8,962.25 net before ordinary income tax. Actual pay depends particularly on the pension plan.
Is health insurance deducted from salary?
Generally no. Compulsory health insurance premiums are normally paid directly by the insured person, separately from payroll. Accident insurance can, however, appear as a payslip deduction.
Does net salary include income tax?
Not always. Under ordinary tax assessment, payslip net pay is generally before income tax. For an employee subject to salary withholding tax, the employer deducts it directly and take-home pay is after that deduction.
Why do pension contributions increase with age?
Minimum retirement credits on coordinated salary increase by age band: 7% at 25–34, 10% at 35–44, 15% at 45–54 and 18% from 55 until the applicable reference age. The actual employee deduction depends on the pension scheme rules.
How do I estimate net pay with a 13th-month salary?
Enter the total gross amount paid in the month including the extra salary. The tool recalculates using its displayed assumptions and ceilings. Actual annual insurance ceilings, pension arrangements and the nature of remuneration can require different payroll treatment. Your payslip remains the reference.
Can cross-border workers use the calculator?
It may help estimate social contributions where Swiss insurance applies, but the tax module excludes cross-border regimes. Tax treatment depends on the canton of employment, country of residence and applicable agreement, so it needs separate verification.
Why does the calculator differ from my payslip?
Differences usually reflect the pension plan, accident rate, sickness cover, collective agreements, bonuses, benefits in kind or actual tax code. The tool provides an illustrative estimate, not a contractual payroll calculation.
Is the employer’s cost equal to gross salary?
No. The employer also pays its own OASI/DI/IC, unemployment and pension contributions, occupational accident cover, family allowance contributions and potentially other charges. This calculator does not calculate total employer cost.
Official sources and updates
The following official sources support the rates, thresholds and rules in this guide:
- OASI/DI Information Centre — employee OASI, DI and IC contributions for 2026;
- Federal Social Insurance Office — occupational pensions and retirement credits;
- Suva — insured persons and non-occupational accident cover;
- Federal Tax Administration — 2026 cantonal salary withholding tax tables.
Editorial and source review: September 2026. The calculator provides an indicative result based on the displayed assumptions. Your payslip, pension scheme rules and competent authorities’ decisions take precedence where they differ.
Romain Prieur is a Swiss-qualified accountant and co-founder of Entreprendre.ch. With more than ten years of experience in auditing and supporting Swiss businesses, he advises entrepreneurs on formation, accounting, tax and payroll.
Further reading
