Module: PYCH | Molga: 21 | Currency: CHF | Group: Europe
Includes: AHV/IV/EO | ALV | BVG (Pensionskasse) | Quellensteuer | 3 case studies
๐งญ The Gross-to-Net Pipeline
Bruttolohn (/101) โ AHV/IV/EO + ALV + NBU โ BVG (Pensionskasse) โ Quellensteuer (non-residents) โ Nettolohn (/560)
Switzerland: no payroll withholding tax for residents (file own tax return). Quellensteuer withheld for non-residents and cross-border workers.
๐ Switzerland Payroll Anchors
- AHV/IV/EO (pension/disability/earnings replacement): 5.3% EE + 5.3% ER
- ALV (unemployment): 1.1% EE + 1.1% ER (up to CHF 148,200 ceiling)
- NBUV (non-occupational accident): ~0.5โ1.5% EE (varies by insurer)
- BVG (Pensionskasse occupational pension): varies by plan (typically 3โ9% EE + ER match)
- Quellensteuer: for B/C permit holders; rate by canton, marital status
- 13th month: common (contractual)
๐ฅ Case Studies
ใ
ค | Case A: Resident | Case B: Cross-border (G permit) | Case C: Manager |
Monthly Gross | CHF 7,000 | CHF 5,500 | CHF 18,000 |
AHV/IV/EO EE (5.3%) | CHF 371 | CHF 292 | CHF 954 |
ALV (1.1%) | CHF 77 | CHF 61 | CHF 198 |
Quellensteuer | 0 (resident) | ~CHF 770 | 0 |
Net Pay (approx.) | CHF 6,162 | CHF 4,127 | CHF 15,798 |
๐๏ธ Step 1 โ Salary Structure (CHF)
Component | WT | Monthly | Notes |
Grundlohn | CH01 | 7,000 | AHV + ALV + BVG subject |
GROSS /101 | ใ
ค | 7,000 | ใ
ค |
๐ข Step 2 โ Deductions (Case A, Resident)
Deduction | Rate | Amount |
AHV/IV/EO | 5.3% | CHF 371 |
ALV | 1.1% | CHF 77 |
NBUV | ~0.7% | CHF 49 |
BVG EE | 4.5% | CHF 315 |
Net /560 | ใ
ค | ~CHF 6,188 |
๐ท๏ธ Key Wage Types
WT | Description | Payslip? |
CH01 | Grundlohn | โ
|
/3A1 | AHV/IV EE | โ
|
/3L1 | ALV EE | โ
|
/3B1 | BVG EE | โ
|
/3Q1 | Quellensteuer | โ
(non-res) |
/560 | Nettolohn | โ
|
SuccessLabs Academy | SAP ECP Switzerland Payroll (PYCH) | Gross-to-Net Playbook