How much is deducted from a gross salary in Switzerland in 2026?

Mandatory employee social insurance deductions (AHV/IV/EO 5.3%, ALV 1.1%, NBU ~1.3%, and BVG pension) typically total 10% to 13% of gross pay before income tax or withholding tax (Quellensteuer).

What is the BVG coordination deduction (Koordinationsabzug) in 2026?

The statutory BVG coordination deduction is CHF 26,460 per year. It is subtracted from your gross salary (up to CHF 90,720) because the first portion of income is already covered by the 1st pillar (AHV).

At what age do BVG pension savings contributions start?

Risk insurance (disability and death) starts on 1 January after turning 17, while mandatory BVG retirement savings contributions start on 1 January after turning 24 (age 25).

Are income taxes automatically deducted from Swiss salaries?

Swiss citizens and Permit C holders receive their net salary after social deductions and pay cantonal, municipal and federal taxes via an annual tax return. Foreign nationals on Permit B, L or G without a C permit have withholding tax (Quellensteuer) deducted monthly from their payslip.

Gross-to-net salary calculator

Calculate 2026 Swiss net salary after AHV/IV/EO (5.3%), ALV (1.1%), NBU, BVG pension and income or withholding tax.

Gross annual salary (CHF)

Age

Est. tax (%)

Payouts / yrNBU / KTG (%)

Net monthly (13× before tax)

CHF 7'562.85

Net annual (before tax)

CHF 98'317.00

Net monthly (after 14% tax)

CHF 6'504.05

Net (after tax)76.9%AHV / ALV / BVG / NBU10.6%Est. tax (14%)12.5%

Annual deduction breakdown

AHV / IV / EO (5.30%): − CHF 5'830.00
ALV (1.10% up to 148.2k): − CHF 1'210.00
NBU / KTG (1.3%): − CHF 1'430.00
BVG 2nd pillar (5% of CHF 64'260.00): − CHF 3'213.00
Total social deductions (10.62%): − CHF 11'683.00

Direct answer

In 2026, Swiss employees pay 5.30% for AHV/IV/EO, 1.10% for ALV (up to CHF 148,200 annual salary), around 1.0–1.5% for NBU accident insurance, and 3.5%–9.0% of coordinated salary (CHF 26,460–90,720) for 2nd-pillar BVG pension before cantonal or withholding taxes.

Key statutory figures & facts

•AHV/IV/EO employee share: 5.30% (10.60% total split with employer)
•ALV unemployment share: 1.10% up to CHF 148,200/year
•BVG entry threshold: CHF 22,680/yr; coordination deduction: CHF 26,460/yr
•BVG employee savings rate by age: 3.5% (25–34), 5.0% (35–44), 7.5% (45–54), 9.0% (55–65)

How it's calculated

AHV/IV/EO is deducted at 5.30% on total gross annual salary (no upper cap).
ALV is deducted at 1.10% on gross salary up to the CHF 148,200 annual ceiling.
BVG coordinated salary equals gross salary (capped at CHF 90,720) minus the CHF 26,460 coordination deduction (minimum CHF 3,780 when gross ≥ CHF 22,680 and age ≥ 25).
Statutory BVG retirement credits (7%, 10%, 15%, 18% by age bracket) are split 50/50 between employer and employee.

Assumptions

Statutory BVG minimum model; many Swiss employers insure salaries above CHF 90,720 or pay more than 50% of BVG contributions.
Income tax or Quellensteuer is applied as the effective percentage you select, since rates vary by canton, municipality, marital status and religion.

Frequently asked questions

How much is deducted from a gross salary in Switzerland in 2026?: Mandatory employee social insurance deductions (AHV/IV/EO 5.3%, ALV 1.1%, NBU ~1.3%, and BVG pension) typically total 10% to 13% of gross pay before income tax or withholding tax (Quellensteuer).
What is the BVG coordination deduction (Koordinationsabzug) in 2026?: The statutory BVG coordination deduction is CHF 26,460 per year. It is subtracted from your gross salary (up to CHF 90,720) because the first portion of income is already covered by the 1st pillar (AHV).
At what age do BVG pension savings contributions start?: Risk insurance (disability and death) starts on 1 January after turning 17, while mandatory BVG retirement savings contributions start on 1 January after turning 24 (age 25).
Are income taxes automatically deducted from Swiss salaries?: Swiss citizens and Permit C holders receive their net salary after social deductions and pay cantonal, municipal and federal taxes via an annual tax return. Foreign nationals on Permit B, L or G without a C permit have withholding tax (Quellensteuer) deducted monthly from their payslip.