Calculate Payroll Costs
Calculate employer social insurance contributions on a gross salary.
Payroll costs are social insurance contributions that the employer must pay in addition to the gross salary. In Switzerland, they typically amount to 12-18% of the gross salary, depending on the employee's age and the pension fund solution. For employers, they are a significant cost factor in workforce planning.
The individual social insurance contributions
OASI/DI/IC: The employer share is 5.3% of the gross salary (OASI 4.35%, DI 0.7%, IC 0.25%). Administrative costs of the compensation fund are added.
UI (unemployment insurance): 1.1% up to the ceiling of CHF 148,200.
Occupational pension: Contributions depend heavily on age: 25-34 years: 3.5%, 35-44 years: 5%, 45-54 years: 7.5%, 55-65 years: 9% of the coordinated salary. The employer must cover at least half.
Further employer contributions
In addition to mandatory contributions, further costs apply: occupational accident insurance (industry-dependent, 0.05-3%), daily sickness benefit insurance (voluntary, approx. 0.5-2%), family allowances (cantonal, 1-3.5% of salary).
In total, payroll costs for older employees with comprehensive insurance solutions can amount to up to 22% of gross salary. As a rule of thumb for budgeting, one calculates a surcharge of 15% on the gross salary.
Frequently Asked Questions
- What are the payroll costs as a rule of thumb?+
- Why do occupational pension contributions vary by age?+