Employer social charges
Estimate the total employer cost and the employee's net salary in Switzerland — AVS, unemployment, LPP pension and accident insurance, canton by canton.
Parameters
30k80'000 CHF300k
| Contribution | Rate | Employer share | Employee share | Total |
|---|---|---|---|---|
| Old-age & disability (AVS/AI/APG) | 10.6% | 4'240 | 4'240 | 8'480 |
| Unemployment insurance (AC) | 2.2% | 880 | 880 | 1'760 |
| Family allowances (AF) | 2.4% | 1'920 | — | 1'920 |
| Occupational pension (LPP — 2nd pillar) | 10.0% | 2'677 | 2'677 | 5'354 |
| Accident insurance — occupational (LAA) | 0.8% | 640 | — | 640 |
| Accident insurance — non-occupational (LAANP) | 1.5% | — | 1'200 | 1'200 |
| Daily sickness allowance (IJM) | 1.2% | 480 | 480 | 960 |
| Total contributions | 10'837 | 9'477 | 20'314 |
Total employer cost
80'000 + 10'837 =
90'837 CHF
Estimated net salary
80'000 − 9'477 − 17'631 ≈
52'892 CHF
Total cost breakdown
Net
Contributions
Tax
Net salary (58%) Contributions (22%) Estimated tax (19%)
Rates are indicative and based on 2026 averages. Exact rates depend on your compensation fund, pension fund, and insurer. Contact us for a precise calculation.