Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 50'940
Direct Federal Tax
- CHF 245
Cantonal tax
- CHF 3'832
Communal tax
- CHF 1'952
Church tax
- CHF 350
Contributions to OASI, DI, APG
- CHF 2'700
Unemployment insurance
- CHF 560
Non-occupational Accident Insurance
- CHF 204
Pension fund contributions
- CHF 1'292
Total tax
- CHF 11'135
Net pay
* CHF 39'805
Marginal tax rate
33.1%
Average tax rate
21.9%
78.1%
Net pay
21.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 50'940 a year living in the region of Bern, Switzerland, you will be taxed CHF 11'135. That means that your net pay will be CHF 39'805 per year, or CHF 3'317 per month. Your average tax rate is 21.9% and your marginal tax rate is 33.1%. 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 33.08, hence, your net pay will only increase by CHF 66.92.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 669 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'346 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.