Switzerland Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31. Reference table: Aargau; choose your actual jurisdiction below.
Professional verification
The Switzerland calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| CHF 120,000 a yearCanton of employment or source-tax assessment: Zürich; Swiss source-tax tariff: A - Single person; Children or supported people in the tariff: 0; Church-tax status in the payroll tariff: N - Without church tax; Annual occupational pension and accident deductions: 5000 | CHF 94,612.00 | CHF 94,612.00 | Matches |
Official sources and monitoring
7 official sources. 7 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| 2026 wage source-tax tariff filesSwiss Federal Tax Administration | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Source-tax tariff record format from 2025Swiss Federal Tax Administration | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Swiss source tax scope and guidanceSwiss Federal Tax Administration | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Social security in Switzerland, valid as of 1 January 2026 - OASI, DI, IC and unemployment insurance contributionsOASI/DI Information Centre | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Valais employee family allowance contribution of 0.13% for 2026Canton of Valais | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Key occupational pension figures for 2026Swiss Federal Social Insurance Office | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| 2026 source-tax tariff tables and code guidanceCanton of Zürich Tax Office | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version CH-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Employee subject to Swiss wage source tax, normally a Swiss resident without a C permit or an employee without Swiss tax residence.
- Annual salary is paid as twelve equal monthly amounts with no bonus or irregular payment.
- The selected canton, family tariff, child count and church-tax status match the code used by payroll.
- OASI, disability and income-compensation contributions and unemployment insurance are calculated from gross salary. Occupational pension and non-occupational accident deductions are entered as one actual annual payslip amount.
Coverage & limitations
Rule version CH-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- This calculator covers the official 2026 wage source-tax tables. It does not calculate ordinary annual assessment for Swiss citizens, C-permit holders or people moved into a subsequent ordinary assessment.
- Salary above CHF 100,000 per month is outside the official tariff table range.
- Bonuses, thirteenth salary, partial months, hourly aggregation, multiple employers, replacement income and corrections can change the payroll tariff calculation and are not included.
- Occupational pension and non-occupational accident deductions must be copied or estimated from the employee payslip because no single national employee rate applies.
- Health-insurance premiums are paid separately and are not deducted from take-home pay here.
- Employer family-fund, accident, administration and canton-specific charges are not shown because they vary by fund, insurer and employer.
- Independent professional verification pending.