Key points at a glance
- Before you pay the first salary, register with an AHV compensation office (Ausgleichskasse) and take out accident insurance (UVG). AHV is the Swiss old-age and survivors' insurance.
- In 2026, you deduct 5.3% for AHV/IV/EO and 1.1% for ALV from the gross salary, plus NBU, BVG and possibly KTG, depending on your insurance.
- From an annual salary of CHF 22'680, the employee must be insured under the occupational pension scheme (BVG).
- Every month, the employee gets a written payslip (Lohnabrechnung); at year-end, you issue the salary certificate (Lohnausweis) and file the annual salary declaration with the compensation office.
Before you pay the first salary
With your first hire, you become an employer. That involves these registrations and insurance policies:
- AHV compensation office: register as an employer, usually with the cantonal compensation office or a trade association's compensation office. It handles AHV/IV/EO (old-age and survivors' insurance, disability insurance and income compensation), ALV (unemployment insurance) and usually the family allowances as well.
- Accident insurance (UVG): compulsory for all employees. The employer pays the occupational accident insurance (BU). Employees who work at least 8 hours a week (Suva page in German) are also insured against non-occupational accidents (NBU); you may deduct this premium in full from their salary.
- Occupational pension (BVG): mandatory from an annual salary of CHF 22'680 (2026 figure; source in German). The employer pays at least half of the contributions.
- Daily sickness allowance insurance (KTG): not required by law, but common and mandatory under some collective labor agreements. It protects you against having to continue paying the salary during a long illness.
If your employees are foreign nationals without a C settlement permit and are not married to someone with Swiss citizenship or a C permit, you also deduct tax at source (Quellensteuer) according to your canton's rates (FTA page in German).
The 2026 deductions at a glance
| Deduction | Rate | Note |
|---|---|---|
| AHV/IV/EO | 5.3% | on the full salary, no upper limit |
| ALV | 1.1% | up to an annual salary of CHF 148'200 (CHF 12'350 a month) |
| NBU | depends on policy | up to an annual salary of CHF 148'200; the rate is in your UVG policy |
| BVG | depends on plan | amount according to the pension plan; the employer pays at least half |
| KTG | depends on policy | only if agreed; employees pay at most half |
As the employer, you also pay the compensation office's administrative costs, the contribution to the family compensation fund (FAK; varies by canton), the occupational accident premium and your share of the BVG contributions.
Worked example: monthly salary of CHF 5'000
Nina works full-time in a small bike shop and earns CHF 5'000 gross a month. The NBU policy has a rate of 1.2%, and the BVG contribution under the pension plan is CHF 180 a month. Both are sample figures - your rates are in your policies.
| Item | CHF |
|---|---|
| Gross salary | 5'000.00 |
| AHV/IV/EO 5.3% | − 265.00 |
| ALV 1.1% | − 55.00 |
| NBU 1.2% (example) | − 60.00 |
| BVG (example) | − 180.00 |
| Net salary | 4'440.00 |
If Nina has children, family allowances are added - at least CHF 215 per child per month, or CHF 268 for children in education or training (leaflet 6.08; both in German). Many cantons pay more. You pay them out with the salary and are reimbursed by the family compensation fund.
13th-month salary and bonus
You only owe a 13th-month salary if it is agreed in the employment contract or the collective labor agreement. The 13th-month salary and bonuses are subject to the same deductions as the monthly salary. Watch out for ALV: with monthly payroll, the annual ceiling of CHF 148'200 applies as CHF 12'350 a month - for all payments in the same month combined. If you pay the salary and a bonus in December, ALV is only due on a total of CHF 12'350. The compensation office does the adjustment for the whole year based on the annual salary declaration.
Every month and at year-end
- Monthly: prepare the payslip and give it to the employee - this is required by law (Art. 323b of the Swiss Code of Obligations, CO) - and transfer the net salary.
- On an ongoing basis: pay the provisional contributions to the compensation office and the UVG, BVG and KTG premiums as invoiced.
- At year-end: a salary certificate (form 11) for each employee, the annual salary declaration to the compensation office and the payroll declarations for UVG and BVG. The compensation office then settles the provisional payments against the actual salaries.
How it works in Easly
In Easly, staff and payroll are in the same program as your invoices and receipts - from onboarding to the salary certificate:
- Onboarding with a checklist: AHV registration, UVG, BVG, KTG and family allowances as steps with explanations. That way, you won't forget anything when you hire your first employee.
- Payroll run for everyone at once: Easly calculates AHV/IV/EO and ALV, including the statutory ceiling. You enter the NBU rate and the BVG and KTG amounts once per employee; they can still be adjusted on each payslip. You enter tax at source as an amount.
- 13th-month salary and bonus as a separate payment - the monthly ALV ceiling is split correctly.
- Family allowances are set up per employee; Easly pays them out with the salary without social security deductions and shows them on the salary certificate in figure 1.
- Payslip as a PDF, saved automatically in the personnel file together with the employment contract and other documents.
- Salary certificate (form 11) at year-end, filled in from the year's payslips. Salaries are also posted automatically to your income statement.
- Policies at a glance: file your UVG, BVG, KTG and family allowance policies and get a reminder before a contract ends.
Frequently asked questions
What percentage is deducted from salaries in 2026?
The fixed deductions are 5.3% for AHV/IV/EO and 1.1% for ALV (up to an annual salary of CHF 148'200). Depending on your insurance, NBU, BVG and possibly daily sickness allowance come on top. In total, deductions usually amount to around 10 to 15% of the gross salary.
From what salary do I have to insure someone under the BVG?
From an annual salary of CHF 22'680 (2026 figure) with one employer. Below that, occupational pension cover is voluntary.
Do I have to give out a payslip every month?
Yes. The Code of Obligations requires a written statement for every salary payment (Art. 323b CO). It shows the gross salary, all deductions and the net salary.
Does Easly also calculate tax at source?
No. Tax at source depends on the canton, the rate category and personal circumstances. You enter the amount according to your canton's rates; Easly deducts it and shows it on the payslip and salary certificate.
Information as of: see above, 2026 figures. Sources: Federal Act on Old-Age and Survivors' Insurance (AHVG), Unemployment Insurance Act (AVIG), Accident Insurance Act (UVG), Occupational Pensions Act (BVG), Family Allowances Act (FamZG) (all in German) and Swiss Code of Obligations. This article does not replace advice from your compensation office or accountant (Treuhand).