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:

Switzerland – Individual Income Tax

Taxable Income (CHF)	Tax rate 2023
Up to 14,500 CHF	0%
Between 14,500 CHF – 31,600 CHF	0.77%
Between 31,600 CHF – 41,400 CHF	131.65 CHF plus 0.88% over 31,600 CHF
Between 41,400 CHF – 55,200 CHF	217.90 CHF plus 2.64% over 41,400 CHF
Between 55,200 CHF – 72,500 CHF	582.20 CHF plus 2.97% over 55,200 CHF
Between 72,500 CHF – 78,100 CHF	1,096 CHF plus 5.94% over 72,500 CHF
Between 78,100 CHF to 103,600CHF	1,428.60 CHF plus 6.6% % over 78,100 CHF
Between 103,600 CHF – 134,600 CHF	3,111.60 CHF plus 8.8% over 103,600 CHF
Between 134,600 CHF – 176,000 CHF	5,839.60 CHF plus 11% over 134,600 CHF
Between 176,000 CHF – 755,200 CHF	10,393.60 CHF plus 13.2% over 176,000 CHF
Over 755,200 CHF	86,848 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:

Switzerland – Married Couple or Single Individual with Child Income Tax

Taxable Income (CHF)	Tax rate 2023
Up to 28,300 CHF	0%
Between 28,300 CHF – 50,900 CHF	1%
Between 50,900 CHF – 58,400 CHF	226 CHF plus 2% over 50,900 CHF
Between 58,400 CHF – 75,300 CHF	376 CHF plus 3% over 58,400 CHF
Between 75,300 CHF – 90,300 CHF	883 CHF plus 4% over 75,300 CHF
Between 90,300 CHF – 103,400 CHF	1,483 CHF plus 5% over 90,300 CHF
Between 103,400 CHF – 114,700 CHF	2,138 CHF plus 6% over 103,400 CHF
Between 114,700 CHF – 124,200 CHF	2,816 CHF plus 7% over 114,700 CHF
Between 124,200 CHF – 131,700 CHF	3,481 CHF plus 8% over 124,200 CHF
Between 131,700 CHF – 137,300 CHF	4,081 CHF plus 9% over 131,700 CHF
Between 137,300 CHF – 141,200 CHF	4,585 CHF plus 10% over 137,300 CHF
Between 141,200 CHF – 143,100 CHF	4,975 CHF plus 11% over 141,200 CHF
Between 143,100 CHF – 145,000 CHF	5,184 CHF plus 12% over 143,100 CHF
Between 145,000 CHF – 895,800 CHF	5,412 CHF plus 13% over 145,000 CHF
Over 895,800 CHF	103,016 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.

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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

What is the tax bureau of Switzerland called?

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

Is there an employer payroll tax contribution in Switzerland?

There is no employer payroll tax contribution in Switzerland.

How does the payroll tax system of Switzerland work?

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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