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New Unemployment Insurance Deductions In Switzerland — Etienne Besson's Blog

New Unemployment Insurance Deductions In Switzerland

by Etienne Besson on 11 October 2010

in Labor Law Switzerland,Payroll

Employees and employers in Switzerland will pay higher contributions to the unemployment insurance starting 1st of January 2011.

The Situation Until End Of 2010

There is currently a 1% contribution for employees and employers on annual gross salaries up to CHF 126’000.-. But there is no deduction for the parts of salaries above 126’000.

New Deductions Starting 1st Of January 2011

Starting 2011 the deductions will be as follows:

  • 1.1% up to CHF 126’000.-
  • 0.5% for salary parts above CHF 126’000.- and up to CHF 315’000.-

CHF 126’000.- is the highest possible calculation basis for unemployment pay (so-called “insured salary”) and 315’000 is 2.5 times 126’000.

As before, employees and employers match their contributions. This means that the authorities will receive 2.2% and 1.0% on the different salary parts.

Three Examples

Of course, I can never resist having fun with a spreadsheet, so here are example calculations for the unemployment deductions in 2010 and 2011.

Unemployment insurance deductions CH 2011

Unemployment insurance deductions CH 2011

The Formulas

And if you’re really interested, here are the formulas I used:

Calculate the 1.1% deduction up to CHF 126’000.- (C2 is the cell containing the gross annual salary)

=if(C$2<=126000,C$2*0.011,126000*0.011)

Calculate the 0.5% deduction above CHF 126’000.- and up to CHF 315’000.-

=if(AND(C$2>126000,C$2<315000),(C$2-126000)*0.005,
if(AND(C$2>126000,C$2>315000),(315000-126000)*0.005,0))

Loosely Related Posts

And as always, I publish this only for educational purposes and will reject any responsibility no matter what happens 😉

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