Social charges and taxes

Social charges are levied from one’s salary.

  • Salaries, including those displayed on the human resources website , are indicated in gross salaries:
  • Social charges paid by the employer (21%) are already deducted but NOT those paid by the employee (16%). There will thus be a 16% difference between the displayed salary and what you will receive each month.

For general information concerning salaries and social charges in Switzerland, refer to the “Working in Switzerland” link.

Income taxes

Generally, any taxable person living in Switzerland has to pay an income tax. It is perceived by the Confederation, the canton and the communes. Bear in mind that there can be important variations in tax rates depending on which canton and commune you live in.

Swiss citizens and holders of a C permit must pay personal income tax. It is collected for one fiscal year (the fiscal year usually coincides with the civil year). The person pays his or her taxes by slices (multiplied by the number of payment forms sent to you by the authorities), depending on a taxation decision.

Source tax

Foreign residents in possession of another permit are subject to source tax. This tax is directly deducted from the employee’s salary by the employer.
You will find more details on our human resources desk’s website .
To get an approximation of how much you will have to pay, here are two helpful links:
AFC fiscal simulator or Crédit Suisse.

Further Information