2026 RatesEmployer Cost Calculator
Calculate the total cost to employ someone in Switzerland. See employer contributions for social security, pension, and other mandatory costs.
Employee Salary
Enter the employee's gross annual salary
Determines BVG pension contribution rate
Varies by canton (1.5% - 3.0%). Default: 2.0%
Varies by industry (0.3% - 3.0%). Default: 0.79%
Training, equipment, benefits, etc.
Total Employer Cost
Full cost to employ (2026)
total annual cost
CHF 112,403.00
CHF 9,366.92/month
Cost Breakdown
Employer Social Contributions
Contribution Ceilings 2026
ALV Ceiling
CHF 148,200
BVG Max Insurable
CHF 90,720
Note: FAK (family allowance) rates vary by canton from 1.5% to 3.0%. BU (occupational accident) rates vary by industry. BVG rates are minimum legal requirements - many employers offer higher contributions. ALV is capped at CHF 148,200.
Employee Salary
Enter the employee's gross annual salary
Determines BVG pension contribution rate
Varies by canton (1.5% - 3.0%). Default: 2.0%
Varies by industry (0.3% - 3.0%). Default: 0.79%
Training, equipment, benefits, etc.
Total Employer Cost
Full cost to employ (2026)
total annual cost
CHF 112,403.00
CHF 9,366.92/month
Cost Breakdown
Employer Social Contributions
Contribution Ceilings 2026
ALV Ceiling
CHF 148,200
BVG Max Insurable
CHF 90,720
Note: FAK (family allowance) rates vary by canton from 1.5% to 3.0%. BU (occupational accident) rates vary by industry. BVG rates are minimum legal requirements - many employers offer higher contributions. ALV is capped at CHF 148,200.
What's Included in Employment Costs?
Understanding the full cost of hiring in Switzerland
Gross Salary
The agreed salary before any deductions. This is what the employee sees.
Social Security
Employer contributions to pension, healthcare, unemployment, and other insurance.
Additional Costs
Holiday allowance, pension contributions, and any other mandatory payments.