Table of average incomes and deductions (2006)
| Sector |
Gross average income (CHF) |
Deductions (CHF)
Social security contributions (approx. 15 %) |
Deductions (CHF)
Income tax (approx. 15 %) |
Deductions (CHF)
Average net income after tax |
| Building construction |
5519 |
828 |
828 |
3863 |
| Hotels and catering |
3902 |
585 |
585 |
2732 |
| Education |
6925 |
1039 |
1039 |
4847 |
| Wholesale trade |
6088 |
913 |
913 |
4262 |
| Healthcare (nurses) |
5676 |
851 |
851 |
3974 |
| Healthcare (doctors) |
6480 |
972 |
972 |
4536 |
| Public administration |
7787 |
1168 |
1168 |
5451 |
| IT |
6659 |
999 |
999 |
4661 |
| Transport |
5197 |
780 |
780 |
3637 |
| Textiles |
4970 |
746 |
746 |
3478 |
The above figures, which are taken from a pay structure survey by the Federal
Statistical Office, are standardised and merely illustrative in character. The
social security deductions include contributions to the old age and survivors
insurance, invalidity insurance, unemployment insurance, loss-of-earnings
insurance and occupational benefit schemes, etc.; they do not include compulsory
health insurance contributions as these are not income-dependent, but vary
according to the insurance company, place of residence and cover chosen.
In Switzerland, income tax is levied both by the Confederation (direct
Federal tax) and by the cantons and municipalities (cantonal and municipal
taxes). Each of the 26 Swiss cantons has its own tax legislation, so that the
tax payable varies from canton to canton. As a rule, taxpayers must file an
annual tax return. The relevant tax factors (income and assets) and the amount
of tax payable are determined on the basis of this return.
Apart from income tax, which may also be deducted at source for EU citizens,
another important tax is value-added tax (VAT), which is currently charged at
7.6% on most goods and services. Other taxes levied in Switzerland include
wealth tax, vehicle tax and the annual motorway sticker charge.
Text last edited on: 04/2008
Source: European Union
© European Communities, 1995-2008
Reproduction is authorised.
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