Free tools
Employee cost calculator for Switzerland
Enter the gross salary, monthly or annual, and choose the canton: the calculator adds the employer's contributions (AHV/IV/EO, unemployment, BVG, occupational accident insurance, family allowances and other cantonal funds, the compensation fund's administrative costs) and shows what the employee costs the company, per month and per year. Next to it you see the employee's net pay.
- Employer contributions 2026: AHV/IV/EO 5.3 %, ALV 1.1 %, BVG by age
- Family allowances and other funds of all 26 cantons, from the FSIO 2026 table
- Ticino: family allowance fund 1.6 %, supplementary and parental allowances, Lorform
- Occupational accident and sickness allowance with your policy's rate
- 12 or 13 salaries, cost per month, per year and monthly average
- Employee's net pay and a PDF to keep or give to your fiduciary
How to calculate the cost of an employee in three steps
- 1
Choose the canton
The canton where the company is based: family allowances and other funds are prefilled.
- 2
Enter the gross salary
Monthly or annual, with 12 or 13 salaries, and the employee's age for the BVG.
- 3
Read the cost
Add the occupational accident rate from the policy: the cost for the company appears at once, and you can download it as a PDF.
Your data stays yours
The calculation runs in your browser. The page sends no data to any server, not even to Lema: its security policy (CSP) prevents it. The last calculation stays saved only in this browser; with the Data button you can download or delete it.
Frequently asked questions
How much does an employee cost in Switzerland on top of the gross salary? +
The employer pays its share of AHV/IV/EO (5.3 %) and unemployment insurance (1.1 % up to CHF 148,200), at least half of the BVG, occupational accident insurance, family allowances and the compensation fund's administrative costs. The total depends on age, canton, industry and pension fund: the calculator shows it item by item.
How much are family allowance contributions in Ticino? +
In 2026 the Ticino cantonal fund charges 1.6 % of the AHV salary for family allowances, plus 0.15 % for the supplementary allowance, 0.15 % for the parental allowance and 0.095 % for school and career guidance, all paid by the employer. Professional funds may have different rates.
Who pays the BVG, the employer or the employee? +
Both: the employer pays at least as much as the employee (art. 66 BVG). The legal minimum is the retirement credit on the coordinated salary, from 7 to 18 % depending on age, split in half. Many pension funds provide for more.
Does the employer pay for accident insurance? +
For occupational accidents, always. Non-occupational accident insurance, compulsory from 8 working hours a week, is usually paid by the employee through a salary deduction, unless the contract says otherwise.
How do I calculate the monthly cost with a 13th salary? +
The annual cost is the gross of the 13 salaries plus contributions. Divided by 12 it gives the average monthly cost, the figure to put in the budget or to work out what an hour of work must earn.
Indicative calculation, provided as is: actual contributions depend on the compensation fund, pension fund and insurers. 2026 values of the cantonal funds, updated once a year.