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🇨🇭Switzerland 13th Salary Calculator

In Switzerland, the 13th month salary (13. Monatslohn / 13e salaire) is established by employment contract or collective bargaining agreement (GAV/CCT) and protected under Art. 322d CO. If employment terminates before year-end, it is strictly owed pro-rata for the months completed.

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13th Month Salary (Art. 322d Swiss Code of Obligations)CHF (CHF)

In Switzerland, the 13th month salary (13. Monatslohn / 13e salaire) is established by employment contract or collective bargaining agreement (GAV/CCT) and protected under Art. 322d CO. If employment terminates before year-end, it is strictly owed pro-rata for the months completed.

Compensation & Service Period

CHF
CHF 1,000CHF 25,000
Full 12/12 months (complete annual entitlement)
months
1 months12 months
CHF
CHF 0CHF 12,500
Statutory Rule & Tax Treatment

Subject to statutory 1st Pillar AHV/IV/EO (5.3%), ALV unemployment insurance (1.1%), non-occupational accident (NBU ~1.5%), 2nd Pillar BVG pension, and withholding tax.

Formula: 13th Month Salary = CHF 6,500 × (12/12 months) = CHF 6,500; deductions are the extra social contributions and average-canton income tax caused by the bonus on top of a CHF 78,000 annual salary.

Net Take-Home Entitlement12/12 Months Pro-Rata
CHF4,592CHF
Total Gross Entitlement
CHF6,500
Taxes & Social Deductions
-CHF1,908

Detailed Payment Breakdown

13th Month Gross Salary (13. Monatslohn)
12/12 service months completed
CHF6,500
Social Contributions on Bonus (AHV/IV/EO, ALV, NBU, BVG)
Statutory employee contributions on the extra month
CHF871
Estimated Income Tax on Bonus
Marginal federal + cantonal + communal tax (average-canton estimate)
CHF1,037
Net 13th Month Payout
Disbursed with December salary
CHF4,592

13th Month Salary (Art. 322d Swiss Code of Obligations)

Subject to statutory 1st Pillar AHV/IV/EO (5.3%), ALV unemployment insurance (1.1%), non-occupational accident (NBU ~1.5%), 2nd Pillar BVG pension, and withholding tax.

Frequently Asked Questions

How is the 13th salary calculated in Switzerland?

In Switzerland, the 13th month salary (13. Monatslohn / 13e salaire) is established by employment contract or collective bargaining agreement (GAV/CCT) and protected under Art. 322d CO. If employment terminates before year-end, it is strictly owed pro-rata for the months completed.

How is the 13th salary taxed in Switzerland?

Subject to statutory 1st Pillar AHV/IV/EO (5.3%), ALV unemployment insurance (1.1%), non-occupational accident (NBU ~1.5%), 2nd Pillar BVG pension, and withholding tax.