The 13th salary in Switzerland is not required by federal law. It only becomes mandatory when it is written into your contract or into the collective labour agreement (CLA) of your sector. In practice, a large majority of employees receive it. It equals one twelfth of the gross annual salary, is most often paid in December, and adds to your pay as a deferred share. It is taxed like a normal salary and remains owed to you on a pro-rata basis if you leave the company mid-year.
When a job ad shows "salary x13" or a recruiter mentions a "thirteenth," many candidates hesitate: is it a free bonus month, a guaranteed entitlement, or just a promise? In Switzerland, the answer has real consequences for what you actually take home at the end of the year and for how you compare two offers.
In this article, we clarify what the Swiss 13th salary really is: when it is mandatory, how to calculate it, when it lands, what sets it apart from a bonus, and what becomes of it if you change jobs mid-year.
Is the 13th salary mandatory in Switzerland?
Contrary to a widespread belief, no federal law obliges a Swiss employer to pay a 13th salary. It is not an automatic right written into the Code of Obligations, unlike holidays, for example.
It does, however, become mandatory in two cases:
- It is mentioned in your employment contract. As soon as it appears there as a fixed element of your annual pay, the employer can no longer remove or reduce it unilaterally.
- The collective labour agreement (CLA) of your sector provides for it. This is the case notably in construction, hospitality and catering, retail, and healthcare depending on the canton.
In practice, the 13th salary is very common. According to Federal Statistical Office data for 2022, more than three out of four employees received it (76.2%), and nearly half of all companies paid it to almost all of their staff (45.8%). In other words, it is the norm across much of the market, without being a universal entitlement.
The useful reflex when signing: check that the 13th salary is written down in black and white in your contract. An oral promise is not enough to make it enforceable.
How is the 13th salary calculated?
The basic calculation is simple. The 13th salary equals one twelfth of the gross annual salary, which most often amounts to one extra month of pay.
In practice, two formulas come up depending on how it is paid:
| Situation | Formula | Example (gross salary 6,000.- / month) |
|---|---|---|
| Full year | Gross annual salary ÷ 12 | 72,000 ÷ 12 = 6,000.- |
| Monthly instalments | Gross monthly salary × 8.33% | 6,000 × 8.33% = 500.- / month |
| Partial year (pro-rata) | (Monthly salary × months worked) ÷ 12 | Started 1 July: 6,000 × 6 ÷ 12 = 3,000.- |
One important point when comparing offers: "salary x13" does not mean thirteen months on top of the twelve. It means the annual salary is divided into thirteen shares instead of twelve. If an ad states 6,000.- x13, the gross annual salary is 78,000.-, not 72,000.- plus a free month. Conversely, a "x12" role at 6,500.- per month can be equal to, or even better than, a "x13" at 6,000.-. To avoid unpleasant surprises, always reason in gross annual salary.
To know what will actually be left once contributions and tax are deducted, our article on gross and net salary in Switzerland breaks down each deduction.
When and how is the 13th salary paid?
The most common case is a single payment in December, together with that month's salary. The December payslip is then noticeably higher, which is why this period is often looked forward to.
Other arrangements exist, depending on the employer or the CLA:
- In two instalments, half in June and the other half in December.
- Spread monthly, across all twelve payslips, at a rate of 8.33% of the gross monthly salary.
When the payment is made in one go, it must take place at the latest by the end of December of the year concerned. The exact method is normally set out in the contract or the CLA. If in doubt, it is a legitimate point to clarify before signing, just like the probation period or the holiday terms.
Is the 13th salary taxed?
Yes. The 13th salary has the full status of salary: it is subject to the same deductions as ordinary income. Social security contributions (AVS, AI, APG, unemployment insurance), occupational pension (LPP), and tax all apply in the same way.
In concrete terms, this means the net amount of the 13th salary is lower than its gross amount. For people taxed at source, receiving a higher December payslip can also change the rate applied that month. So the 13th salary is not a "net bonus" to add to your budget as is: you need to read it in gross, then in net.
13th salary, gratuity or bonus: what is the difference?
This is the most common confusion, and it changes everything on the guarantee side. Here are the essential distinctions.
| Element | Nature | Guaranteed? |
|---|---|---|
| 13th salary | Deferred share of the fixed base salary | Yes, as soon as it is set in the contract or by the CLA; owed pro-rata |
| Gratuity (art. 322d CO) | Special payment made in addition to the usual salary | Not in principle: depends on the employer's discretion |
| Bonus | Pay linked to objectives or performance | Depending on the conditions set; often variable and conditional |
The 13th salary is a fixed part of your pay: once it is written in, it is owed to you regardless of your performance. A gratuity and a bonus fall, in principle, under the employer's broader discretion.
One legal nuance is worth knowing: if an employer pays a gratuity without interruption for at least three consecutive years without stating a written reservation at the time of payment, it can become a regular and enforceable element of the salary. A "bonus" repeated without condition or reservation is therefore not always as discretionary as it looks.
What happens to the 13th salary if you leave mid-year?
Good news: if the 13th salary is set in your contract, it remains owed to you pro-rata to the months worked, whatever the reason for leaving (resignation, dismissal, end of a fixed-term contract).
The calculation uses the pro-rata formula: the share corresponding to the months worked since January is calculated, then paid with the final salary statement, rather than pushed back to December. An employee who leaves the company at the end of June, for example, is entitled to 6/12 of the 13th salary, that is six months worked over the year.
This point is often forgotten during a resignation or a departure negotiation. If your final settlement does not mention this share, it is a sum to claim.
It is also an element to factor in when you compare several offers or negotiate a salary: the 13th changes how an offer reads. On candidat.app, you prepare your applications and your documents tailored to each Swiss job posting, based on your real background, so you arrive better equipped at the stages where these questions come up.
In short
The 13th salary is not a legal obligation in Switzerland: it becomes owed as soon as it appears in your contract or in the CLA of your sector, which covers a large majority of employees. It is worth one twelfth of the gross annual salary, is most often paid in December, and is taxed as an ordinary salary (so the net is lower than the gross). It differs from the gratuity and the bonus, which are more discretionary, because it is a fixed and guaranteed part of your pay. Finally, it remains owed to you pro-rata if you leave mid-year. The key reflex: reason in gross annual salary, and check that the 13th is actually written into the contract.
FAQ
Is the 13th salary mandatory for all Swiss employers?
No. No federal law requires it. It is only mandatory if it is set out in the employment contract or in the collective labour agreement applicable to the sector. In practice, it remains very common, but it is not an automatic right.
Does "salary x13" mean an extra month for free?
No. It means the annual salary is spread over thirteen shares instead of twelve. To compare two offers correctly, you should always reason in gross annual salary, not in the monthly salary shown.
When is the 13th salary paid?
Most often in one go with the December salary. Some employers pay it in two instalments (June and December) or spread it monthly at a rate of 8.33% of the gross salary. The exact method is set out in the contract or the CLA.
Am I entitled to the 13th salary if I leave the company before December?
Yes, if it is set in your contract. It is owed to you pro-rata to the months worked in the year, whatever the reason for leaving, and must be paid with your final salary statement.
Is the 13th salary taxed and subject to contributions?
Yes. It has the same status as an ordinary salary: social security contributions, LPP, and tax all apply. The net amount is therefore lower than the gross, and a higher December payslip can change the tax-at-source rate that month.