Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 8'500
Contributions to OASI, DI, APG
- CHF 451
Unemployment insurance
- CHF 93.50
Non-occupational Accident Insurance
- CHF 34
Total tax
- CHF 578
Net pay
* CHF 7'922
Marginal tax rate
6.8%
Average tax rate
6.8%
93.2%
Net pay
6.8%
Total tax
Total tax
Net pay
The Taxberg
CHF 7'922
Net pay
CHF 1'295
Tax the employer pays
CHF 578
Tax you pay
Total tax paid
CHF 1'873
Did you know your employer also pays tax on your salary? It costs the employer CHF 1'295 to pay you CHF 8'500. 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 8'500 a year living in the region of Bern, Switzerland, you will be taxed CHF 578. That means that your net pay will be CHF 7'922 per year, or CHF 660 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.
North America
Country 
Net pay
Average tax
Rank
USA
CHF 7'700
9.4%
1
Canada
CHF 6'524
23.3%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CHF 7'826
7.9%
1
Colombia
CHF 7'820
8.0%
2
Ecuador
CHF 7'697
9.5%
3
Guatemala
CHF 7'685
9.6%
4
Costa Rica
CHF 7'608
10.5%
5
Panama
CHF 7'565
11.0%
6
Mexico
CHF 7'213
15.1%
7
Peru
CHF 7'159
15.8%
8
Brazil
CHF 7'070
16.8%
9
Chile
CHF 7'004
17.6%
10
Uruguay
CHF 6'791
20.1%
11
Argentina
CHF 5'519
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 7'688
9.6%
1
Morocco
CHF 6'822
19.7%
2
Mozambique
CHF 6'606
22.3%
3
Ivory Coast
CHF 6'479
23.8%
4
Kenya
CHF 6'397
24.8%
5
Cameroon
CHF 6'374
25.0%
6
Angola
CHF 6'329
25.5%
7
Ghana
CHF 6'256
26.4%
8
Nigeria
CHF 5'891
30.7%
9
Uganda
CHF 5'784
32.0%
10
Senegal
CHF 5'757
32.3%
11
Zambia
CHF 5'535
34.9%
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.