Methodology
Three layers of deductions, in this exact order. All formulas are public.
We deduct from your gross: AHV / IV / EO (5.3%), unemployment insurance (1.1% up to CHF 148,200, then 0.5%), and non-occupational accident insurance (~1.4%). These rates are set by the Confederation and identical across Switzerland.
The employee share of the 2nd pillar varies by age bracket: 0% under 25, 3.5% from 25 to 34, 5% from 35 to 44, 7.5% from 45 to 54, 9% from 55 onwards. We use the federal legal minimum; your fund may apply more.
Three layers: federal (identical everywhere), cantonal and communal. We apply the average effective tax rate of your canton's capital, for a single person with no children. It's the most defensible estimate without knowing your commune and personal situation.
All values used by the calculator, as set by the Swiss Confederation for 2026.
| AHV / IV / EO (employee share) | 5.3% |
| Unemployment insurance - base rate | 1.1% |
| Unemployment - solidarity above ceiling | 0.5% |
| Non-occupational accident insurance (NBU) | ≈ 1.4% |
| BVG - coordination deduction | CHF 26,460 |
| BVG - minimum insured annual salary | CHF 22,680 |
| BVG - maximum insured salary | CHF 90,720 |
Employee share of the 2nd pillar, applied to the coordinated salary (gross capped at CHF 90,720 minus the CHF 26,460 coordination deduction). These are the federal legal minimums; your pension fund may apply higher rates.
| Age bracket | Employee rate |
|---|---|
| Under 25 | 0% |
| 25 – 34 | 3.5% |
| 35 – 44 | 5% |
| 45 – 54 | 7.5% |
| 55 and above | 9% |
Source: Federal Act on Occupational Pensions (BVG), art. 16.