AHV, IV, EO and ALV are fixed by law; NBU, BVG and daily sickness allowance depend on your employer and pension fund. You enter those from your payslip, so nothing is made up.
What the calculator does not cover · Go to the result · Rates and sources · Auf Deutsch: Lohnrechner Brutto Netto Schweiz
Gross-to-net calculation 2027 (lezo.ch/swiss-salary-calculator/)
Your result
Workings
| Item | Rate / basis | per year | per month |
|---|
Guide only, not payroll or legal or tax advice. Statutory rates: see lezo.ch/swiss-salary-calculator/
Month = year divided by 12 (with 13 payments an average). Every line is rounded to the centime; your payroll software may round differently.
Next step: document the payslip properly
How gross is turned into net
- AHV, IV, EO. The employee share is 5.3% of gross salary together (AHV 4.35%, IV 0.7%, EO 0.25%). There is no ceiling: the deduction applies to the whole salary.
- ALV. The employee share is 1.1% of salary up to CHF 148,200 per year. No ALV contribution is charged on the part above.
- NBU. By law the employee pays the premium for non-occupational accidents, unless the employer voluntarily covers a part or all of it. The insurer sets the amount, so you enter the rate yourself. The calculator applies it up to the maximum insured earnings of CHF 148,200.
- BVG. The contribution depends on the rules of your pension fund (age, salary share, plan). Enter the amount from your pension certificate.
- Other deductions and withholding tax. Only what you enter yourself.
- Net salary = gross salary minus all deductions.
New to the terms? Read our plain-language guide: What is deducted from a Swiss payslip?
Good to know if you are new to Switzerland
- The calculator shows the employee’s side. The employer pays a share of the same size for AHV, IV, EO and ALV on top of your gross salary. You do not see it here.
- Foreign nationals who do not hold a settlement permit (C) usually have income tax deducted directly from their pay (withholding tax). The rate depends on the canton, marital status and children, and the rules have exceptions (for example for people married to a Swiss citizen). Take the rate from your payslip and enter it above. Background: ch.ch, Quellensteuer (German).
- Ordinary income tax is not a deduction in this calculator unless you enter it as a withholding-tax rate.
- Health insurance in Switzerland is not deducted from the payslip: you arrange and pay it yourself, so it does not appear here.
- If you invoice Swiss clients as a freelancer, the invoice needs a payment part. Our English guide shows it box by box: What does a Swiss QR bill invoice look like?
What this calculator does not cover
- Withholding tax tariffs. The calculator does not know the tariffs of the cantons. It only deducts the rate you enter.
- Special cases for AHV and ALV. People under 18 or at reference age (retirement age) are treated differently (for example an allowance for pensioners). This is not built in. Ask your compensation fund.
- Child allowances, expenses, benefits in kind and non-cash advantages.
- Income tax. It is not deducted from salary and not included here, except as a withholding-tax rate that you enter.
- Employer costs. The calculator shows the employee’s view, not the total cost to the company.
- Self-employed people. Different contribution rates apply to them.
More tools
More tools in English, all in your browser, without sending any data:
- Swiss QR-Bill Invoice Generator: invoices with a Swiss QR code for freelancers
Invoicing clients in Switzerland? The Swiss QR-Bill Template Pack (CHF 19, one-off) has invoice, quote and reminder templates: see what is included.
Frequently asked questions
How much is deducted from a gross salary in Switzerland?
Fixed by law are AHV, IV, EO (together 5.3% employee share) and ALV (1.1% up to CHF 148,200). Depending on the employer there are also NBU, the pension fund (BVG) and other insurances. How high your total deduction is therefore depends a lot on your case. Enter your values and you see it.
Who pays the social deductions, employee or employer?
For AHV, IV, EO and ALV the two share the contribution half each. The calculator shows only your share, the part that comes off your salary. The employer’s share of the same size is not shown here.
Why do I have to enter NBU and BVG myself?
Because they are not fixed by law at a single rate. The accident insurer sets the NBU premium, and the BVG contribution depends on the rules of the pension fund. A made-up default would be wrong for most people. Your payslip or pension certificate shows the right value.
Does it work with 13 monthly payments?
Yes. Tick “13 monthly payments” and the calculator uses the full yearly salary. The monthly figures are the yearly figure divided by 12.
Can I share the calculation?
Yes, with “Copy link to this calculation”. The link contains only your entries; we store nothing. Keep in mind that whoever gets the link sees your salary.
What happens to my entries?
The calculation runs in your browser. We receive no entries, store nothing and set no tracking cookies. After a reload the form is empty again. Details in the privacy policy.
Rates and sources
- AHV/IV/EO: employee share 4.35% + 0.7% + 0.25% = 5.3% (total rate 8.7% + 1.4% + 0.5% = 10.6%, half each), no ceiling. Sources: Federal Social Insurance Office (BSV), FAQ contribution rates (German); AHV/IV information centre, leaflet 2.08 “Contributions to unemployment insurance” (as at 1 January 2025), sections 2 and 5: 10.6% on salary parts above CHF 148,200, ahv-iv.ch/p/2.08.d (German).
- ALV: employee share 1.1% (total rate 2.2%) up to the ceiling of CHF 148,200 per year, no ALV contribution above it. Source: leaflet 2.08 (as at 1 January 2025), section 1, ahv-iv.ch/p/2.08.d; see also the Federal SME portal (German).
- UVG maximum insured earnings for the NBU deduction: CHF 148,200 per year (Art. 22 UVV). The NBU rate is your entry.
- BVG entry threshold 2027: CHF 23,040, coordination deduction 2027: CHF 26,880 (federal announcement of 2 October 2026). The calculator uses the entry threshold only for a note, not for the calculation.
- Rounding: every line to the centime. Administration fees of the compensation fund are paid by the employer and are not part of this calculation.
Rates checked on 7 November 2026 against the sources above. The rates for AHV, IV, EO and ALV have applied since 1 January 2025; no change for 2027 had been published at that date. The BVG values for 2027 come from the federal announcement of 2 October 2026. This is a calculation aid, not advice. Your compensation fund and your payroll are what counts. Last updated: November 2026.