Understanding your Swiss payslip, line by line
Between your gross salary and what reaches your bank account, several lines are deducted every month. Here is what they mean, with the 2026 rates.
- Basic pension, disability and loss of earnings: 5.3% of your salary.
- Unemployment insurance: 1.1%, up to 148,200 CHF of salary per year.
- Occupational pension and accident insurance: the rate depends on your employer.
The lines on your payslip
| Line | What it is for | Your share in 2026 |
|---|---|---|
| AVS / AI / APG | Basic pension, disability, and allowances during military service or maternity | 5.3% of salary (your employer also pays 5.3%) |
| AC (unemployment insurance) | Unemployment | 1.1% of salary, up to 148,200 CHF per year (your employer also pays 1.1%) |
| LPP (2nd pillar) | Occupational pension, managed by your employer's pension fund | Depends on the pension fund's rules and your age. Your employer pays at least half |
| LAA ANP (non-occupational accidents) | Insurance against accidents outside work | Depends on your employer's insurer |
| IJM (sickness daily allowance insurance) | Salary paid during a long illness, if your employer has taken out this insurance | Depends on the contract, sometimes no deduction |
| Withholding tax | Income tax, deducted directly | Only if you work in Geneva (rate based on your family situation) |
| Family allowances | Added to your salary if you are entitled to them | An extra amount, not a deduction |
The 2nd pillar in detail
The law sets a minimum level of retirement savings, which rises with age. It is calculated on the "coordinated salary": the part of your annual salary between 26,460 CHF and 90,720 CHF in 2026. Many pension funds do better than this minimum.
| Age | Minimum savings per year (employer and employee together) |
|---|---|
| 25 to 34 | 7% of the coordinated salary |
| 35 to 44 | 10 % |
| 45 to 54 | 15 % |
| 55 to retirement | 18 % |
The 2nd pillar only applies to salaries above 22,680 CHF per year with the same employer.
Check your payslip in 3 steps
- Check that the AVS / AI / APG rate is 5.3% and the unemployment rate is 1.1%.
- Compare the 2nd pillar deduction with your pension certificate, sent every year by the pension fund.
- If you work in Geneva, check that the tax rate matches your family situation: a mistake can be corrected until 31 March of the following year.
Frequently asked questions
What percentage is deducted from a Swiss salary?
In 2026, 5.3% for AVS, AI and APG, and 1.1% for unemployment. On top of this come the 2nd pillar and accident insurance, whose rates depend on your employer, and withholding tax if you work in Geneva.
Why is my 2nd pillar deduction higher than a colleague's?
Minimum savings rise with age (from 7% to 18% of the coordinated salary), and each pension fund can set rates higher than the legal minimum.
What does "ANP" mean on my payslip?
It is insurance against non-occupational accidents, outside work. The rate is set by your employer's insurer.
- AVS/AI Information Centre: contributions and pensions
- ch.ch: the 2nd pillar
Sources: AVS/AI Memo 2.01, as at 1 January 2026 · PwC, key figures for social insurance 2026