Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 1'500
Contributions to OASI, DI, APG
- CHF 79.50
Unemployment insurance
- CHF 16.50
Non-occupational Accident Insurance
- CHF 6
Total tax
- CHF 102
Net pay
* CHF 1'398
Marginal tax rate
6.8%
Average tax rate
6.8%
93.2%
Net pay
6.8%
Total tax
Total tax
Net pay
Summary
If you make CHF 1'500 a year living in the region of Bern, Switzerland, you will be taxed CHF 102. That means that your net pay will be CHF 1'398 per year, or CHF 117 per month. Your average tax rate is 6.8% and your marginal tax rate is 6.8%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of CHF 100 in your salary will be taxed CHF 6.80, hence, your net pay will only increase by CHF 93.20.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 932 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'660 of net incomes.
NOTE* Withholding is calculated based on the Bern tables of Switzerland, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.