Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 264
Contributions to OASI, DI, APG
- CHF 14.20
Unemployment insurance
- CHF 2.64
Non-occupational Accident Insurance
- CHF 1.32
Total tax
- CHF 18.16
Net pay
* CHF 246
Marginal tax rate
6.5%
Average tax rate
6.9%
93.1%
Net pay
6.9%
Total tax
Total tax
Net pay
The Taxberg
CHF 246
Net pay
CHF 40.16
Tax the employer pays
CHF 18.16
Tax you pay
Total tax paid
CHF 58.32
Did you know your employer also pays tax on your salary? It costs the employer CHF 40.16 to pay you CHF 264. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.21 goes to the government.
Real tax rate
19.2%
So, with you and the employer both paying tax, what used to be a 6.9% tax rate now rises to 19.2%, meaning your real tax rate is actually 12.3% higher than what it seemed at first.
Summary
If you make CHF 264 a year living in the region of Bern, Switzerland, you will be taxed CHF 18.16. That means that your net pay will be CHF 246 per year, or CHF 20.49 per month. Your average tax rate is 6.9% and your marginal tax rate is 6.5%. 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 6.50, hence, your net pay will only increase by CHF 93.50.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 935 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'675 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.