Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 79'044
Direct Federal Tax
- CHF 935
Cantonal tax
- CHF 7'190
Communal tax
- CHF 3'660
Church tax
- CHF 656
Contributions to OASI, DI, APG
- CHF 4'189
Unemployment insurance
- CHF 869
Non-occupational Accident Insurance
- CHF 316
Pension fund contributions
- CHF 2'697
Total tax
- CHF 20'513
Net pay
* CHF 58'531
Marginal tax rate
34.4%
Average tax rate
26.0%
74.0%
Net pay
26.0%
Total tax
Total tax
Net pay
The Taxberg
CHF 58'531
Net pay
CHF 14'740
Tax the employer pays
CHF 20'513
Tax you pay
Total tax paid
CHF 35'253
Did you know your employer also pays tax on your salary? It costs the employer CHF 14'740 to pay you CHF 79'044. In other words, every time you spend CHF 10 of your hard-earned money, CHF 4.46 goes to the government.
Real tax rate
37.6%
So, with you and the employer both paying tax, what used to be a 26% tax rate now rises to 37.6%, meaning your real tax rate is actually 11.6% higher than what it seemed at first.
Summary
If you make CHF 79'044 a year living in the region of Bern, Switzerland, you will be taxed CHF 20'513. That means that your net pay will be CHF 58'531 per year, or CHF 4'878 per month. Your average tax rate is 26.0% and your marginal tax rate is 34.4%. 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 34.40, hence, your net pay will only increase by CHF 65.60.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 656 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'280 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.