Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 108
Contributions to OASI, DI, APG
- CHF 5.48
Unemployment insurance
- CHF 1.08
Non-occupational Accident Insurance
- CHF 0.08
Total tax
- CHF 6.64
Net pay
* CHF 101
Marginal tax rate
7.9%
Average tax rate
6.1%
93.9%
Net pay
6.1%
Total tax
Total tax
Net pay
The Taxberg
CHF 101
Net pay
CHF 16.10
Tax the employer pays
CHF 6.64
Tax you pay
Total tax paid
CHF 22.74
Did you know your employer also pays tax on your salary? It costs the employer CHF 16.10 to pay you CHF 108. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.11 goes to the government.
Real tax rate
18.3%
So, with you and the employer both paying tax, what used to be a 6.1% tax rate now rises to 18.3%, meaning your real tax rate is actually 12.2% higher than what it seemed at first.
Summary
If you make CHF 108 a year living in the region of Zug, Switzerland, you will be taxed CHF 6.64. That means that your net pay will be CHF 101 per year, or CHF 8.45 per month. Your average tax rate is 6.2% and your marginal tax rate is 7.9%. 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 7.88, hence, your net pay will only increase by CHF 92.12.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 921 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'606 of net incomes.
North America
Country 
Net pay
Average tax
Rank
Canada
CHF 106
1.6%
1
USA
CHF 99
8.7%
2
NOTE* Withholding is calculated based on the Zug 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.