To work out gross vs net salary in Switzerland, you subtract the mandatory social contributions from the gross figure. On the employee's side: AVS/AI/APG (5.3%), unemployment insurance (1.1%), LPP (second pillar, varies with age) and non-occupational accident insurance (often 1 to 3%). In total, an employee usually keeps 80 to 90% of their gross salary. The exact rate depends on your age, your canton and your pension fund. For cross-border workers, you also have to add withholding tax in certain cantons.
You are aiming for a job in Switzerland and an offer shows 6,000 CHF per month. Good news, except that this figure is a gross salary. What actually lands in your account is lower, and the gap can be surprising when you come from France, where the payslip works differently. Understanding how you move from gross to net lets you negotiate accurately, compare two offers, and know what you will really earn.
In this article, we break down each deduction, work through a concrete example, and cover the case of French cross-border workers, who follow their own set of tax rules.
Gross, net: what exactly are we talking about?
The gross salary is the amount agreed in your contract, before any deduction. It is the figure you see in a job ad and negotiate in the interview.
The net salary is what remains once the mandatory social contributions have been taken out. In Switzerland, these contributions are shared between the employer and the employee: each pays their share. The payslip only shows the employee's share, the one that reduces your net.
An important point for anyone coming from France: in Switzerland, income tax is generally not withheld at source for residents. You receive your net pay, then you declare and pay your taxes separately, once a year. The exceptions are foreigners without a C permit and cross-border workers, which we come back to below.
What are the deductions between gross and net?
Here are the contributions taken from the employee's salary. The AVS/AI/APG and unemployment insurance rates are fixed and identical across Switzerland; the others vary.
| Deduction | What it is | Employee's share |
|---|---|---|
| AVS / AI / APG | First pillar: basic pension, disability, allowances | 5.3% of gross |
| AC (unemployment insurance) | Benefits if you lose your job | 1.1% of gross |
| LPP (second pillar) | Occupational pension, supplementary retirement | variable with age |
| AANP | Non-occupational accident insurance | often 1 to 3% of gross |
The most variable item is the LPP. It is not calculated on the whole salary, but on the "coordinated salary": the annual gross salary minus a coordination deduction of 26,460 CHF in 2026. On this basis, the contribution rate rises with age: around 7% of the coordinated salary between 25 and 34, 10% between 35 and 44, 15% between 45 and 54, then 18% from 55 to retirement. This contribution is split at least 50/50 with the employer. The concrete result: for the same salary, a 50-year-old employee has a lower net than a 30-year-old employee, because their LPP contribution is higher.
This is also why there is no universal "net rate" in Switzerland. Your net depends on your age, your pension fund and your canton.
How much is really left? A worked example
Let's take a 30-year-old employee, single, with a gross salary of 6,000 CHF per month. Here is an indicative calculation of the social deductions (the LPP and AANP amounts depend on the fund, so treat them as an order of magnitude).
| Item | Monthly amount |
|---|---|
| Gross salary | 6,000 CHF |
| AVS / AI / APG (5.3%) | −318 CHF |
| Unemployment insurance (1.1%) | −66 CHF |
| LPP (second pillar, ~7% of coordinated salary) | about −220 CHF |
| AANP (~1.5%) | about −90 CHF |
| Estimated net salary | about 5,300 CHF |
In this example, the employee keeps roughly 88% of their gross, but the figure drops with age because of the LPP. Across all profiles, the realistic range is 80 to 90% of gross for a resident. Above all, remember the method: gross, minus the social contributions charged to the employee, equals net. Tax comes afterwards, separately.
And the 13th salary, what does that change?
Many Swiss offers mention a "13th salary." It is an extra month of salary paid out over the year, often in December. Two ways of presenting it coexist, and it is worth asking the question in the interview to compare offers correctly.
- Annual salary shown over 13 months. If an offer shows 78,000 CHF per year "x13," the monthly salary is 6,000 CHF (78,000 ÷ 13), and you receive a 13th payment of the same amount.
- Monthly salary shown on its own. If the offer states 6,000 CHF per month with a 13th salary, your total annual gross is 78,000 CHF.
The 13th salary is gross: it is subject to the same social contributions as the rest. It does not send your net soaring, but it counts for a lot when comparing two offers, especially if one is over 12 months and the other over 13.
Is a French cross-border worker's net calculated differently?
If you live in France and work in Switzerland, two rules are added to the gross/net calculation.
Withholding tax. It depends on the canton where you work. A 1983 agreement covers eight cantons (Bern, Solothurn, Basel-City, Basel-Country, Vaud, Valais, Neuchâtel and Jura): in these cases, you are not taxed in Switzerland but in France, on your Swiss income. Outside this agreement, notably in Geneva, Zurich or Ticino, the employer withholds the tax directly from your salary, according to a cantonal scale that takes your family situation into account. In practice, a cross-border worker in Geneva sees their net cut by the cantonal tax on the payslip, which is not the case for a cross-border worker employed in the canton of Vaud.
Health insurance. It never appears on the Swiss payslip, but it weighs on your real budget. As a cross-border worker, you have a right to choose that must be exercised within three months of starting your job: Swiss insurance (cross-border LAMal) or the French social security system. This choice does not change your net salary, but it changes what you have left at the end of the month.
For a cross-border worker, the "net on the payslip" and the "net actually available" are therefore not the same. It is a point to factor in before accepting a job.
Why does the gross/net calculation matter for your application?
Knowing these mechanisms helps you from the interview onwards. When a Swiss recruiter talks about salary, they always mean annual gross. Replying with a net expectation, or a monthly figure "the French way," muddies the discussion and can work against you. Being able to translate an offer into real net also lets you compare two proposals without making a mistake.
A strong application does not stop at these figures: it starts with a CV and a cover letter calibrated to Swiss conventions. That is exactly what candidat.app does, tailoring your file to each posting from your real background, without inventing anything. To go further, also read our article on how long a Swiss CV should be and on how ATS screening software works.
In short
To move from gross to net in Switzerland, you subtract the contributions charged to the employee: AVS/AI/APG (5.3%), unemployment insurance (1.1%), LPP (variable with age, calculated on the coordinated salary) and accident insurance (often 1 to 3%). The result: an employee usually keeps 80 to 90% of their gross. The exact rate depends on your age, your canton and your pension fund, and income tax is paid separately, except for cross-border workers and certain permits. In an interview, always think in annual gross, factor in the 13th salary, and don't forget withholding tax if you are a cross-border worker.
FAQ
What percentage of gross salary do you keep as net in Switzerland?
Generally between 80 and 90% of gross for a resident, once all the social contributions have been taken out. The exact figure depends on your age (because of the LPP), your pension fund and your canton. For a cross-border worker taxed at source, you also have to subtract the cantonal tax.
Why does my net drop as I get older, at the same salary?
Because of the LPP, the second pillar. The contribution rate rises by age bracket, from about 7% of the coordinated salary around 25 to 34, up to 18% from 55. The older you get, the higher your pension contribution, so the lower your net for the same gross salary.
Is income tax already taken out of my net salary in Switzerland?
For a Swiss resident with a C permit or Swiss nationality, no: you receive your net, then declare and pay your taxes separately. For foreigners without a C permit and for cross-border workers in certain cantons, the tax is withheld at source directly on the payslip.
Is the 13th salary taxed and subject to contributions?
Yes. The 13th salary is a gross salary like any other: it is subject to the same social contributions and is part of your taxable income. It raises your annual total, but does not change your net/gross percentage.
Does a French cross-border worker get the same net as a Swiss resident?
Not quite. The Swiss social contributions are the same, but the cross-border worker adds either withholding tax (in Geneva, Zurich, Ticino) or taxation in France (cantons under the 1983 agreement, including Vaud), plus the choice of health insurance. Their actually available net therefore depends on the canton and on their situation.