13th salary vs bonus in Switzerland: what is owed when you leave
Updated · 2 sources
Direct answer
A 13th month salary is fixed pay paid in instalments: it is owed pro rata for every month worked, including when you resign mid-year. A bonus (Gratifikation) is a voluntary special payment that is only owed if contractually promised, and a discretionary bonus is generally not owed pro rata on exit. Both are fully subject to AHV/IV/EO and ALV contributions.
Key facts
- 13th salary: 1/12 of annual pay per month worked, owed pro rata on exit (it is deferred salary, not a gift)
- Bonus/Gratifikation: owed only as agreed; a truly discretionary bonus can be reduced or dropped, within equal-treatment limits
- Trap: a 'discretionary' bonus paid unconditionally for years can become a owed salary component in case law
- Compare offers on annual gross: CHF 8,000 × 13 = CHF 104,000 = CHF 8,667 × 12
Side by side
| 13th salary | Bonus (Gratifikation) | |
|---|---|---|
| Legal nature | Fixed salary component (CO Art. 322d) | Special voluntary payment unless promised by contract |
| Leaving mid-year | Pro rata owed, always | Only if pro rata payment was agreed |
| Can employer cut it? | No, it is owed pay | Yes if genuinely discretionary and applied consistently |
| Social insurance | AHV/ALV/BVG liable | Also AHV/ALV liable |
How to compare two job offers
Convert everything to annual gross first, then look at what is guaranteed. CHF 8,500 × 13 with no bonus (CHF 110,500 guaranteed) beats CHF 8,800 × 12 plus a 'target bonus of 10%' (CHF 105,600 guaranteed) unless the bonus has been paid in full for years to everyone, in which case ask whether it is written as a fixed amount or a formula in the contract or bonus plan.
Two questions settle most disputes before they happen: is the 13th paid monthly (1/12 on top) or as a lump sum in November or December, and does the bonus plan state a pro-rata rule for joiners and leavers? If the contract is silent on a promised bonus, courts look at what was agreed and practised; silence around a discretionary bonus usually means no pro-rata claim.
FAQ
- Do I get my 13th salary if I resign in June?
- Yes. The 13th salary is deferred fixed pay, so you receive 6/12 of a monthly salary with your final pay, regardless of who terminated the contract.
- Is a bonus owed pro rata when I leave?
- Only if the contract or bonus plan promises pro-rata payment. A genuinely discretionary Gratifikation is not owed for a partial year; a bonus defined as a fixed amount or formula is treated more like salary.
- Is the 13th salary taxed and AHV-liable?
- Yes, exactly like regular salary: AHV/IV/EO, ALV, BVG where insured, and income or withholding tax all apply. It is not a tax-free benefit.
- My employer calls the 13th a 'bonus'. Does the label matter?
- What matters is the substance, not the label: a fixed, unconditional payment of one month's salary per year is a 13th salary with pro-rata entitlement even if the contract calls it a bonus.
Related guides
- Swiss gross-to-net salary in 2026: AHV, ALV, BVG and taxes explainedIn Switzerland, mandatory employee social security and pension deductions reduce gross salary by roughly 10% to 16% before income tax: 5.30% for AHV/IV/EO, 1.10% for ALV (up to CHF 148,200), ~1.3% for NBU/KTG, and 3.5% to 9.0% of coordinated salary for the 2nd-pillar pension (BVG/LPP).
- How to read a Swiss payslip (Lohnabrechnung), line by lineA Swiss payslip deducts, in order: AHV/IV/EO at 5.30%, ALV at 1.10% (up to CHF 148,200 a year), NBU accident insurance at roughly 1–1.5% if you work 8+ hours a week, and your BVG pension share on the coordinated salary (CHF 26,460 to 90,720). Income tax only appears on the payslip as withholding tax (Quellensteuer) if you hold a Permit B, L or G; everyone else pays tax later by invoice.
- BVG coordination deduction explained: why part-time pay is under-insuredThe coordination deduction (Koordinationsabzug, CHF 26,460 in 2026) is the part of your salary the 2nd pillar does not insure, because the 1st pillar (AHV) already covers it. Your pension fund insures only the salary between CHF 26,460 and CHF 90,720, the 'coordinated salary'. The catch: the full deduction also applies to part-time salaries unless your plan scales it, which is why an 80% or 60% Pensum can be insured on a fraction of its pay.