Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 4'350
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 231
Unemployment insurance
- CHF 47.85
Non-occupational Accident Insurance
- CHF 17.40
Total tax
- CHF 346
Net pay
* CHF 4'004
Marginal tax rate
6.8%
Average tax rate
7.9%
92.1%
Net pay
7.9%
Total tax
Total tax
Net pay
The Taxberg
CHF 4'004
Net pay
CHF 663
Tax the employer pays
CHF 346
Tax you pay
Total tax paid
CHF 1'009
Did you know your employer also pays tax on your salary? It costs the employer CHF 663 to pay you CHF 4'350. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.32 goes to the government.
Real tax rate
20.1%
So, with you and the employer both paying tax, what used to be a 7.9% tax rate now rises to 20.1%, meaning your real tax rate is actually 12.2% higher than what it seemed at first.
Summary
If you make CHF 4'350 a year living in the region of Luzern, Switzerland, you will be taxed CHF 346. That means that your net pay will be CHF 4'004 per year, or CHF 334 per month. Your average tax rate is 8.0% 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 3'973
8.7%
1
Canada
CHF 3'562
18.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Colombia
CHF 4'287
7.5%
1
Puerto Rico
CHF 4'004
8.0%
2
Brazil
CHF 3'952
9.1%
3
Ecuador
CHF 3'939
9.5%
4
Guatemala
CHF 3'933
9.6%
5
Mexico
CHF 3'915
10.0%
6
Costa Rica
CHF 3'893
10.5%
7
Panama
CHF 3'871
11.0%
8
Peru
CHF 3'806
12.5%
9
Chile
CHF 3'584
17.6%
10
Uruguay
CHF 3'476
20.1%
11
Argentina
CHF 2'827
35.0%
12
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NOTE* Withholding is calculated based on the Luzern 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.