The Hardest Market ยท Switzerland
Switzerland's HR data
The rules and costs of employing people in Switzerland (Zurich), from official sources, in English and Japanese.
Employment rules
| Statutory annual leave | 4 weeks (Art. 329a OR); 25 days common |
|---|---|
| Public holidays (2026) | 9 days |
| Notice of dismissal | 1-3 months by service, to month-end |
| Severance required by law | None by law (only 50+ with 20 years) |
| Typical negotiated exit | No official benchmark |
| Probation | 1 month, up to 3; 7 days' notice |
| Working hours | Max 45 h/week (office staff) |
| How hard is dismissal? | Easy: no reason needed; abuse capped at 6 months' pay |
Employer contributions
| AHV/IV/EO | 5.3% |
|---|---|
| Unemployment insurance (ALV) | 1.1% |
| Occupational pension (BVG, legal minimum) | 5% |
| Family allowance fund (FAK, canton of Zurich) | 1.03% |
| Occupational accident insurance (BU) | 0.58% |
Employee contributions
| AHV/IV/EO (old-age, disability, income compensation) | 5.3% |
|---|---|
| Unemployment insurance (ALV) | 1.1% |
| Occupational pension (BVG, legal minimum) | 5% |
| Non-occupational accident insurance (NBU) | 1.06% |
Take-home pay and employer cost by annual salary
| Annual salary | Employee contributions | Income tax | Take-home | Employer cost |
|---|---|---|---|---|
| CHF 90,000 | CHF 9,891 | CHF 9,554 | CHF 70,555 | CHF 100,382 |
| CHF 120,000 | CHF 12,165 | CHF 16,424 | CHF 91,411 | CHF 132,819 |
| CHF 160,000 | CHF 14,894 | CHF 27,129 | CHF 117,977 | CHF 175,823 |
| CHF 220,000 | CHF 18,074 | CHF 46,823 | CHF 155,103 | CHF 239,618 |
Employee living and working in the city of Zurich (canton of Zurich), Swiss tax resident and a Swiss national taxed by ordinary assessment (not taxed at source), aged 40, single with no children, not a church member (no church tax), salary only paid evenly as monthly pay (no bonus or 13th month), calendar year 2026. Social insurance: AHV/IV/EO, unemployment insurance (ALV), occupational pension (BVG) at the legal minimum savings credit for ages 35-44, and non-occupational accident insurance (NBU) at the federal average premium. Optional daily sickness insurance (KTG) is left out. Taxes: federal direct tax plus Zurich cantonal and City of Zurich communal income tax (2026 multipliers 95% and 119%) and the CHF 24 personal tax, with the standard deductions only (professional-expenses lump sum, insurance-premium deduction, social contributions); no commuting or meal deductions and no pillar 3a.
Sources: [1] [2] [3] [4] [5] [6] Checked 2026-11-07; 2026 rates.