Salary or dividend? Optimise how you pay yourself
Model the optimal split between salary and dividend for your Sàrl or SA, canton by canton. The calculation covers income tax, social contributions, and AVS risk.
Your parameters
The taxable value of your shares is estimated automatically (practitioner method, Swiss circular 28). Share capital is the basis for the calculation.
AVS vigilance recommended
Estimated market-conform floor salary: CHF 90'000. Estimated taxable value of the shares: CHF 343'540 (practitioner method, Swiss circular 28) — capital yield: 11.7% (10% threshold). Check your salary of CHF 90'045 against Salarium (FSO).
Want to go further?
This simulator gives an indicative estimate. For a precise optimisation that accounts for:
- Your exact municipality of residence
- Your actual LPP pension plan and gaps
- Your full family situation
- Your possible 2nd-pillar buy-backs
Estimate based on the average effective rates of the cantonal capital. Actual rates depend on your municipality of residence. This simulator is provided for guidance only and does not constitute tax advice. For a precise optimisation, consult a chartered accountant.