Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 950
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 50.50
Unemployment insurance
- CHF 10.50
Non-occupational Accident Insurance
- CHF 4
Total tax
- CHF 115
Net pay
* CHF 835
Marginal tax rate
6.4%
Average tax rate
12.1%
87.9%
Net pay
12.1%
Total tax
Total tax
Net pay
Summary
If you make CHF 950 a year living in the region of Luzern, Switzerland, you will be taxed CHF 115. That means that your net pay will be CHF 835 per year, or CHF 69.58 per month. Your average tax rate is 12.1% and your marginal tax rate is 6.4%. 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 6.40, hence, your net pay will only increase by CHF 93.60.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 936 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'680 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.