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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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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.
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 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:
| 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.
Employers are responsible for contributing approximately 13.85% to 41.51% to social taxes depending on the employee’s salary.
Employee contributions in Switzerland between approximately 14.38% to 28.38% to social taxes as part of their salary.
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.
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.
Switzerland – Individual Income Tax
