Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 8'840
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 469
Unemployment insurance
- CHF 97.24
Non-occupational Accident Insurance
- CHF 35.36
Total tax
- CHF 651
Net pay
* CHF 8'189
Marginal tax rate
6.8%
Average tax rate
7.4%
92.6%
Net pay
7.4%
Total tax
Total tax
Net pay
Summary
If you make CHF 8'840 a year living in the region of Luzern, Switzerland, you will be taxed CHF 651. That means that your net pay will be CHF 8'189 per year, or CHF 682 per month. Your average tax rate is 7.4% 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.
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.