Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 800
Contributions to OASI, DI, APG
- CHF 42
Unemployment insurance
- CHF 9
Non-occupational Accident Insurance
- CHF 3
Total tax
- CHF 54
Net pay
* CHF 746
Marginal tax rate
8.0%
Average tax rate
6.8%
93.3%
Net pay
6.8%
Total tax
Total tax
Net pay
The Taxberg
CHF 746
Net pay
CHF 122
Tax the employer pays
CHF 54
Tax you pay
Total tax paid
CHF 176
Did you know your employer also pays tax on your salary? It costs the employer CHF 122 to pay you CHF 800. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.20 goes to the government.
Real tax rate
19.1%
So, with you and the employer both paying tax, what used to be a 6.8% tax rate now rises to 19.1%, meaning your real tax rate is actually 12.3% higher than what it seemed at first.
Summary
If you make CHF 800 a year living in the region of Bern, Switzerland, you will be taxed CHF 54. That means that your net pay will be CHF 746 per year, or CHF 62.17 per month. Your average tax rate is 6.8% and your marginal tax rate is 8.0%. 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 8, hence, your net pay will only increase by CHF 92.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 920 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'600 of net incomes.
North America
Country 
Net pay
Average tax
Rank
Canada
CHF 770
3.7%
1
USA
CHF 731
8.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Mexico
CHF 781
2.4%
1
Brazil
CHF 740
7.5%
2
Puerto Rico
CHF 736
8.0%
3
Colombia
CHF 736
8.0%
4
Ecuador
CHF 724
9.5%
5
Guatemala
CHF 723
9.6%
6
Costa Rica
CHF 716
10.5%
7
Panama
CHF 712
11.0%
8
Peru
CHF 700
12.5%
9
Argentina
CHF 664
17.0%
10
Chile
CHF 659
17.6%
11
Uruguay
CHF 655
18.1%
12
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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.