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Payroll taxes
in Switzerland .

SALARY PAYMENT IN Swiss Franc (CHF)

CONTRACT LANGUAGES German / French / English

PAYROLL TAX 8.17% – 23.50%

PAYROLL CYCLE Monthly

TIME TO HIRE 24 hours

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Switzerland

    What is the average employer tax rate in Switzerland?

    The corporate tax rate in Switzerland is 8.5% but can vary slightly between the different Cantons. There is no employer payroll tax in Switzerland.

    What is the average employee tax rate in Switzerland?

    The Federal government in Switzerland imposes income tax rates that increase progressively. This means that a person’s income is divided into different brackets, depending on varied factors such as an individual’s marital status or if they have children.

    For a single individual that has no children, income tax is as follows:

    Taxable Income (CHF)Tax rate 2023
    Up to 14,500 CHF0%
    Between 14,500 CHF – 31,600 CHF0.77%
    Between 31,600 CHF – 41,400 CHF131.65 CHF plus 0.88% over 31,600 CHF
    Between 41,400 CHF – 55,200 CHF217.90 CHF plus 2.64% over 41,400 CHF
    Between 55,200 CHF – 72,500 CHF582.20 CHF plus 2.97% over 55,200 CHF
    Between 72,500 CHF – 78,100 CHF1,096 CHF plus 5.94% over 72,500 CHF
    Between 78,100 CHF to 103,600CHF1,428.60 CHF plus 6.6% % over 78,100 CHF
    Between 103,600 CHF – 134,600 CHF3,111.60 CHF plus 8.8% over 103,600 CHF
    Between 134,600 CHF – 176,000 CHF5,839.60 CHF plus 11% over 134,600 CHF
    Between 176,000 CHF – 755,200 CHF10,393.60 CHF plus 13.2% over 176,000 CHF
    Over 755,200 CHF86,848 CHF plus 11.5 % over 755,200 CHF

    For a married couple or a single individual with a child, income tax thresholds are as follows:

    Taxable Income (CHF)Tax rate 2023
    Up to 28,300 CHF0%
    Between 28,300 CHF – 50,900 CHF1%
    Between 50,900 CHF – 58,400 CHF226 CHF plus 2% over 50,900 CHF
    Between 58,400 CHF – 75,300 CHF376 CHF plus 3% over 58,400 CHF
    Between 75,300 CHF – 90,300 CHF883 CHF plus 4% over 75,300 CHF
    Between 90,300 CHF – 103,400 CHF1,483 CHF plus 5% over 90,300 CHF
    Between 103,400 CHF – 114,700 CHF2,138 CHF plus 6% over 103,400 CHF
    Between 114,700 CHF – 124,200 CHF2,816 CHF plus 7% over 114,700 CHF
    Between 124,200 CHF – 131,700 CHF3,481 CHF plus 8% over 124,200 CHF
    Between 131,700 CHF – 137,300 CHF4,081 CHF plus 9% over 131,700 CHF
    Between 137,300 CHF – 141,200 CHF4,585 CHF plus 10% over 137,300 CHF
    Between 141,200 CHF – 143,100 CHF4,975 CHF plus 11% over 141,200 CHF
    Between 143,100 CHF – 145,000 CHF5,184 CHF plus 12% over 143,100 CHF
    Between 145,000 CHF – 895,800 CHF5,412 CHF plus 13% over 145,000 CHF
    Over 895,800 CHF103,016 CHF plus 11.5 % over 895,800 CHF

    Each Canton in Switzerland also imposes their own tax income brackets which may differ slightly from the federal income brackets and percentages. Employees are responsible for paying their own taxes in Switzerland unless they are foreign nationals, whereas the employer is responsible for withholding the taxes.

    Employer contributions in Switzerland

    Employers are responsible for contributing approximately 13.85% to 41.51% to social taxes depending on the employee’s salary.

    Employee contributions in Switzerland

    Employee contributions in Switzerland between approximately 14.38% to 28.38% to social taxes as part of their salary.

    Hiring in Switzerland, Made Easy

    Your business can easily hire employees in Switzerland without opening a local entity. We handle local employment law, complex tax regulations, and international payroll in 180+ countries worldwide. All you need to do is focus on your business.

    FAQs

    The tax bureau in Switzerland is called the Federal Tax Administration (FTA).

    There is no employer payroll tax contribution in Switzerland.

    Generally, employees are responsible for filing their own income taxes at the end of the year. This only differs if an employee is a foreign national, whereas the employer is responsible for withholding the required income tax based on the progressive tax brackets set out by the Federal government or by the relevant Canton. Taxes are filed and paid annually, and employers must provide each employee with a monthly income statement.

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