Tax · Payroll · Switzerland
Understand your Swiss payslip, optimise your third pillar, navigate cross-border status or withholding tax. Official sources (AFC, OFAS, ESTV, Fedlex), updated 2026.
6 guides
Swiss pillar 3a cap 2026: CHF 7,258 (employee with pension fund) or CHF 36,288 (self-employed without). New since 1.1.2025: buy-back of contribution gaps - in 2026 only the 2025 gap can be filled.
Line-by-line breakdown of a 2026 Swiss payslip: OASI 5.3%, unemployment 1.1%, NBU, occupational pension, withholding tax. 3 gross-to-net case studies (6k, 12k, 25k CHF).
Geneva vs Vaud net salary comparison 2026 across four gross levels (80k to 350k). Cantonal mechanisms, additional centimes, municipal multiplier, cost of living.
Swiss individual taxation reform (Dispatch FF 2024 589): switch from joint to separate taxation of spouses. Timeline, mechanics, three worked examples for net tax impact.
Two thresholds coexist: 40% tax CH-FR (DTA amendment 27.6.2023, permanent) and 49.9% social EU/EFTA (framework agreement 1.7.2023). Effects of crossing, country-by-country.
Swiss AHV/IV/EO rates 2026: employee 10.6% (5.3% employee), self-employed 10.0% with sliding scale. Non-gainfully employed: CHF 530 min., CHF 26,500 max. Educational credit: CHF 45,360/year.