Social insurance and the pension fund
Every payslip carries the same federal contributions: 5.3% for old-age, disability and income-loss insurance (AHV/IV/EO), with no ceiling, and 1.1% for unemployment insurance (ALV) on pay up to CHF 148,200. Non-occupational accident insurance (NBU) depends on the employer's insurer; the calculator uses the federal tax administration's standard assumption of 0.4%.
The pension fund (BVG/LPP, the second pillar) starts at an annual salary of CHF 22,680. Retirement credits rise with age: 7%, 10%, 15% and 18% of the insured salary for the four age bands, of which the employer pays at least half. The calculator follows the federal tax administration's standard assumption: your half of that credit on the whole salary above the coordination deduction of CHF 26,460. Plans that only cover the legal minimum stop at a salary of CHF 90,720 and deduct less above it; generous plans deduct more, but also build more retirement savings.
Three levels of income tax
Income tax is due to the Confederation, to your canton and to your municipality. The federal tax is the same everywhere and is progressive up to 11.5%. Cantons set their own tariffs and deductions, and municipalities apply a multiplier to the cantonal tax, so the same salary is taxed very differently from one place to another. Members of the Reformed or Catholic church also pay church tax, a share of the cantonal tax. Taxable income is your salary after social contributions, the pension fund, a deduction for work expenses and insurance premiums, and allowances for a partner and children; the calculator applies each canton's standard deductions.
An example
On CHF 100,000 in the city of Zurich, single, aged 35 to 44, no church: AHV/IV/EO takes CHF 5,300, unemployment insurance CHF 1,100, accident insurance CHF 400 and the pension fund CHF 3,538. Taxable income is CHF 85,173 for the federal tax and CHF 84,073 for the canton. Federal tax is CHF 1,701, cantonal tax CHF 4,494 and municipal tax CHF 5,629, plus the CHF 24 personal tax: CHF 11,848 in all. Take-home pay is CHF 77,814 a year, CHF 5,986 in each of 13 payments.
What this leaves out
Foreign workers without a C permit are usually taxed at source (Quellensteuer) through the payslip; the yearly amount is close to these figures and those earning over CHF 120,000 file an ordinary return. Pillar 3a contributions, commuting and meal costs above the flat deduction, childcare costs and wealth tax are not included. The figures come from the official calculator of the Swiss Federal Tax Administration for 2026, for the main municipality of each city, and are interpolated between salary steps.