Your client pays an invoice; from it, the employer draws your gross salary, its own contributions and its fees. From the gross salary, it deducts your social contributions and, if you are liable to it, withholding tax: what remains is your net salary.
Who pays you in payrolling?
Your employer, not your client. In Switzerland, payrolling takes the form of staff leasing: the employer signs your written employment contract and pays your salary, while the client pays an invoice for the service (Art. 19 and 22 of the Federal Act on Recruitment and the Hiring of Services (LSE), as at 01.01.2026).
This is why a daily rate and a salary are never compared directly: between the two lie the employer contributions and the provider's fees.
What does the invoice pay for?
Three things: the provider's fees, the employer contributions and your gross salary.
SPTS's fees are 4% of the invoiced amount, with a minimum of CHF 400 per month. No entry, exit or file fees.
The employer contributions are set by law and by the employer's insurance contracts. In Geneva, in 2026, those whose rate is set by law amount to 8.62% of the salary: AVS (old-age and survivors' insurance), AI (invalidity insurance) and APG (loss of earnings compensation) 5.3% (AVS/AI leaflet 2.01, as at 01.01.2026), unemployment insurance 1.1% (Art. 3 LACI, Federal Act on Compulsory Unemployment Insurance and Insolvency Compensation, as at 01.01.2026), family allowances 2.22% (Art. 12 of the Geneva regulation on family allowances (RAF), as at 01.01.2026). Added to these are the occupational pension, occupational accident insurance and the employer's share of loss of earnings insurance.
What is deducted from the gross salary?
Six social deductions, plus withholding tax if you are liable to it.
| Deduction | Your share in 2026 | Source |
|---|---|---|
| AVS, AI, APG | 5.3% | AVS/AI leaflet 2.01, as at 01.01.2026 |
| Unemployment insurance | 1.1%, up to CHF 148'200 per year | Art. 3 LACI, as at 01.01.2026 |
| Occupational pension | Half at most, according to the pension fund regulations | Art. 66 of the Federal Act on Occupational Old Age, Survivors' and Invalidity Pension Provision (LPP); 2026 amounts unchanged (OFAS, Federal Social Insurance Office, 06.11.2025) |
| Non-occupational accidents | According to the insurer, from 8 hours per week | Art. 91 of the Federal Act on Accident Insurance (LAA), Art. 13 of the Ordinance on Accident Insurance (OLAA), as at 01.01.2026 |
| Daily sickness benefits insurance | Half of the premium at most | The collective employment agreement for staff leasing (CCT Location de services), Art. 29, commentary of 14.10.2025 |
| Professional contributions | 0.4% | CCT Location de services, Art. 7, commentary of 14.10.2025 |
Health insurance is never deducted from the salary: everyone resident in Switzerland takes out their own cover and pays their premiums to the insurer of their choice (Art. 3 of the Federal Act on Health Insurance (LAMal), version of 01.07.2026).
An example, from gross to net
Fictitious example, for illustration only. The "example" rates vary with the insurance contracts and the pension fund regulations.
| Gross monthly salary | CHF 8'000.00 |
|---|---|
| AVS, AI, APG, 5.3% | − 424.00 |
| Unemployment insurance, 1.1% | − 88.00 |
| Occupational pension, example of a consultant aged 35 to 44 | − 267.75 |
| Non-occupational accidents, example rate of 1.2% | − 96.00 |
| Daily sickness benefits insurance, example rate of 0.75% | − 60.00 |
| Professional contributions, 0.4% | − 32.00 |
| Net salary, before withholding tax | CHF 7'032.25 |
The pension contribution in the example is half of a 10% retirement credit (Art. 16 LPP) on a coordinated salary of CHF 64'260 per year, i.e. CHF 90'720 less the coordination deduction of CHF 26'460 (Art. 8 LPP, amounts unchanged, as at 01.01.2026).
What makes your net salary vary?
Four factors, above all.
- Your canton and your family situation: withholding tax follows the cantonal tax scale, which takes account of marital status, children and the spouse's income (Art. 85 of the Federal Act on Direct Federal Taxation (LIFD), version of 02.09.2026). Above CHF 120'000 of gross annual income, a retrospective ordinary assessment is mandatory for residents taxed at source (Art. 89 LIFD and Art. 9 of the FDF ordinance on withholding tax (OIS)).
- Your age: the pension retirement credit ranges from 7% to 18% of the coordinated salary (Art. 16 LPP, as at 01.01.2026).
- The days actually invoiced: the client pays for the days worked, while your holidays, 20 days, or 25 from age 50, still have to be funded (CCT Location de services, Art. 13, commentary of 14.10.2025).
- Where you live: a cross-border commuter living in France and working in Geneva is taxed at source in Switzerland; with up to 40% of teleworking from France, the salary remains taxable in Switzerland (amendment of 27 June 2023 to the Franco-Swiss tax convention, applicable since 1 January 2026).
Your net salary, for your situation. Send us your daily rate, the number of days and your canton: we will reply with a written simulation, line by line, before any commitment. Request my simulation (on the site, at launch)
Further reading
- The brochure "From invoice to net salary" (PDF, 7 pages, in French): the full reasoning, the example line by line and what makes your net salary vary.
- The brochure "All about payrolling with SPTS" (PDF, 12 pages, in French).
- Repère No. 10: the payslip decoded (in French).
Licensed in Switzerland and internationally. SPTS is licensed by the Canton of Geneva and by SECO for staff leasing and recruitment, in Switzerland and abroad. All professions. Check the federal register of licensed companies (SECO)
Sources
- AVS/AI leaflet 2.01, as at 01.01.2026 (PDF)
- Unemployment Insurance Act (LACI), Art. 3, version of 01.01.2026 (in French)
- Federal Act on Occupational Old Age, Survivors' and Invalidity Pension Provision (LPP), Art. 8, 16 and 66 (in French) ; OFAS, 2026 amounts (PDF, in French)
- Federal Act on Accident Insurance (LAA), Art. 91; ordinance (OLAA), Art. 13 (in French)
- CCT Location de services, tempservice commentary of 14.10.2025 (PDF, in French)
- Geneva regulation on family allowances (RAF), Art. 12
- Federal Act on Health Insurance (LAMal), Art. 3 (in French)
- Federal Act on Direct Federal Taxation (LIFD), Art. 85 and 89 (in French) ; ordinance (OIS), Art. 9 (in French)
- SIF, amendment to the Franco-Swiss tax convention (in French)
- Federal Act on Recruitment and the Hiring of Services (LSE), Art. 19 and 22 (in French)
This article provides general information. It does not replace advice tailored to a specific situation.