What is deducted from a Swiss payslip?

3. ALV: unemployment insurance, with a ceiling

Your share is 1.1% of your salary, again matched by your employer. The ALV contribution is only charged up to a yearly salary of CHF 148,200 (CHF 12,350 per month). On the part of your salary above that, no ALV is deducted. If you earn less than the ceiling, the ceiling does not matter for you.

4. NBU: accidents outside work

Accidents at work are insured by your employer. For accidents outside work, the law puts the premium on the employee, unless your employer chooses to cover part or all of it. The insurer sets the rate, so it differs from one employer to the next. It is on your payslip or in your employer’s insurance policy.

5. BVG: your pension fund

The pension fund deduction is the one that varies most. The amount depends on the rules of your fund: your age, how much of your salary is insured and which plan your employer chose. The law sets only a minimum framework. For 2027 the federal entry threshold is CHF 23,040 a year and the coordination deduction is CHF 26,880. Your fund’s rules say how these apply to you. By law, your employer’s contribution must be at least as high as the combined contributions of all its employees, so the employer bears at least half of the total (Art. 66 para. 1 BVG).

Your pension certificate and your payslip show your employee contribution in francs. That is the value you enter in a calculator.

6. A made-up example

The numbers below are invented to show the arithmetic. Your NBU and BVG values will be different. Assume a gross salary of CHF 6,500 per month, 12 payments, and, for the example only, an NBU rate of 1.2% and a BVG contribution of CHF 350 per month.

With 13 monthly payments, the same percentages apply to each payment, and the yearly total is higher. The calculator handles that for you.

7. Where to enter your own values

Take the gross salary from your contract or payslip. Then look for two lines: the NBU rate (a percentage) and the pension fund contribution (a franc amount per month or per year). Our Swiss salary calculator deducts AHV, IV, EO and ALV by itself and lets you type in NBU, BVG and any other deductions. It shows the net salary with the full workings, in your browser, without sending anything to us. If your payslip is much lower or higher than the calculator’s result, compare it line by line; the difference is usually in the lines you entered yourself.

8. If you are new to Switzerland

• Gross salary is not what the employer pays in total. The employer’s half of the AHV, IV, EO and ALV contribution comes on top. You do not see it on your payslip.
• Health insurance is not deducted. You choose and pay your basic health insurance yourself, so it does not appear on the payslip.
• Income tax depends on your status. Swiss citizens and foreign nationals with a settlement permit (C) are generally billed by the tax authority after filing a tax return, so there is no income tax line on the payslip. Many other foreign nationals living in Switzerland have tax deducted at source, as a separate line on the payslip. The rates depend on the canton and your situation and are not covered in this guide. If your payslip has such a line, you can enter its rate in the calculator exactly as shown.
• Anything else on the payslip (for example allowances or expense refunds) depends on your employer and your contract. Ask your payroll department if a line is unclear.

Frequently asked questions

What is deducted from a Swiss payslip?

Social insurance contributions come off your gross salary: AHV, IV and EO together, ALV, the insurance against non-occupational accidents (NBU) and the pension fund (BVG). Some employers also deduct a share of a daily sickness allowance insurance. Health insurance is not deducted from the payslip.

Which deductions does my employer pay half of?

For AHV, IV, EO and ALV, employee and employer each pay half of the contribution. The payslip shows only your half. The pension fund (BVG) follows the rules of your fund; by law your employer must pay at least as much as all employees together, so at least half of the total.

Where do I find my NBU and BVG values?

On your payslip, in your employment contract or on your pension fund certificate. They are not set at one rate for everybody, so a calculator cannot know them for you.

Is income tax deducted from a Swiss payslip?

It depends on your status. Swiss citizens and foreign nationals with a settlement permit (C) are generally billed by the tax authority after filing a tax return, so nothing is deducted from the payslip. Many other foreign nationals living in Switzerland have tax deducted at source, shown as a separate line. That is a separate topic and not covered in this guide.