Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 300
Personal Tax
- CHF 100
Contributions to OASI, DI, APG
- CHF 16
Unemployment insurance
- CHF 3
Non-occupational Accident Insurance
- CHF 1.50
Total tax
- CHF 121
Net pay
* CHF 180
Marginal tax rate
6.5%
Average tax rate
40.2%
59.8%
Net pay
40.2%
Total tax
Total tax
Net pay
The Taxberg
CHF 180
Net pay
CHF 45.51
Tax the employer pays
CHF 121
Tax you pay
Total tax paid
CHF 166
Did you know your employer also pays tax on your salary? It costs the employer CHF 45.51 to pay you CHF 300. In other words, every time you spend CHF 10 of your hard-earned money, CHF 5.53 goes to the government.
Real tax rate
48.0%
So, with you and the employer both paying tax, what used to be a 40.2% tax rate now rises to 48.0%, meaning your real tax rate is actually 7.8% higher than what it seemed at first.
Summary
If you make CHF 300 a year living in the region of Uri, Switzerland, you will be taxed CHF 121. That means that your net pay will be CHF 180 per year, or CHF 14.96 per month. Your average tax rate is 40.2% and your marginal tax rate is 6.5%. 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 6.50, hence, your net pay will only increase by CHF 93.50.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 935 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'675 of net incomes.
Compare average tax
North America
Country 
Net pay
Average tax
Rank
Canada
CHF 295
1.6%
1
USA
CHF 274
8.7%
2
NOTE* Withholding is calculated based on the Uri 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.