{
  "$comment": "Machine-readable companion to https://valem.run/calculators/switzerland/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/switzerland/net-salary",
  "dataUrl": "https://valem.run/calculators/switzerland/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Switzerland netto model by Valem (https://valem.run/calculators/switzerland/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/switzerland/net-salary/verify",
  "country": "switzerland",
  "countryName": "Switzerland",
  "formula": "net-salary",
  "formulaName": "Netto",
  "title": "Lohnrechner Brutto Netto — Switzerland",
  "answer": "Your Swiss net salary is gross minus social contributions (~12.8%) and income tax at your canton's effective rate.",
  "lang": "en",
  "currency": "CHF",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 3 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 3,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "ESTV Steuerrechner",
      "url": "https://swisstaxcalculator.estv.admin.ch",
      "checked": "2026-08-02"
    },
    {
      "label": "AHV/IV",
      "url": "https://www.ahv-iv.ch",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Brutto pro Jahr (CHF)",
      "format": "currency",
      "minimum": 0
    },
    {
      "name": "kanton",
      "type": "string",
      "label": "Kanton"
    },
    {
      "name": "customCantonRate",
      "type": "number",
      "label": "Effektiver Steuersatz bei « Anderer » (z. B. 0.18)",
      "minimum": 0,
      "maximum": 1
    }
  ],
  "outputs": [
    {
      "name": "cantonTaxRate",
      "type": "number",
      "label": "Kantonaler Effektivsatz",
      "formula": "($s := kanton; $s = 'ZG' ? $const.rateZG : $s = 'ZH' ? $const.rateZH : $s = 'GE' ? $const.rateGE : customCantonRate)"
    },
    {
      "name": "social",
      "type": "number",
      "label": "Sozialabgaben (~12,8%)",
      "format": "currency",
      "formula": "$round(grossAnnual * $const.socialRate, 2)"
    },
    {
      "name": "taxable",
      "type": "number",
      "label": "Steuerbar",
      "format": "currency",
      "formula": "$round(grossAnnual - social, 2)"
    },
    {
      "name": "tax",
      "type": "number",
      "label": "Steuer",
      "format": "currency",
      "formula": "$round(taxable * cantonTaxRate, 2)"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Netto / Jahr",
      "format": "currency",
      "formula": "$round(grossAnnual - social - tax, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Netto / Monat",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 80,000 CHF im Kanton Zug (tiefer Satz)",
      "given": {
        "grossAnnual": 80000,
        "kanton": "ZG"
      },
      "expect": {
        "social": 10240,
        "taxable": 69760,
        "tax": 8371.2,
        "netAnnual": 61388.8
      }
    },
    {
      "description": "S3 200,000 CHF",
      "given": {
        "grossAnnual": 200000,
        "kanton": "ZG"
      },
      "expect": {
        "social": 25600,
        "taxable": 174400
      }
    },
    {
      "description": "S2 80,000 CHF im Kanton Zürich — höherer Kantonssatz",
      "given": {
        "grossAnnual": 80000,
        "kanton": "ZH"
      },
      "expect": {
        "cantonTaxRate": 0.2,
        "tax": 13952,
        "netAnnual": 55808
      }
    }
  ],
  "spec": {
    "id": "net-salary-switzerland",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "kanton": {
          "type": "string"
        },
        "customCantonRate": {
          "type": "number",
          "minimum": 0,
          "maximum": 1
        },
        "cantonTaxRate": {
          "type": "number",
          "readOnly": true
        },
        "social": {
          "type": "number",
          "readOnly": true
        },
        "taxable": {
          "type": "number",
          "readOnly": true
        },
        "tax": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "socialRate": 0.128,
      "rateZG": 0.12,
      "rateZH": 0.2,
      "rateGE": 0.25
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{'grossAnnual': 80000, 'kanton': 'ZH', 'customCantonRate': 0.12}"
      }
    ],
    "derivations": [
      {
        "path": "$.cantonTaxRate",
        "expr": "($s := kanton; $s = 'ZG' ? $const.rateZG : $s = 'ZH' ? $const.rateZH : $s = 'GE' ? $const.rateGE : customCantonRate)"
      },
      {
        "path": "$.social",
        "expr": "$round(grossAnnual * $const.socialRate, 2)"
      },
      {
        "path": "$.taxable",
        "expr": "$round(grossAnnual - social, 2)"
      },
      {
        "path": "$.tax",
        "expr": "$round(taxable * cantonTaxRate, 2)"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - social - tax, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Netto",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Brutto pro Jahr (CHF)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "kanton",
              "type": "selectField",
              "label": "Kanton",
              "bind": "$.kanton",
              "helperText": "Die Einkommenssteuer wird kantonal (und kommunal) erhoben. Kanton wählen oder eigenen Effektivsatz eingeben.",
              "options": [
                {
                  "value": "ZG",
                  "label": "Zug — ca. 12 %"
                },
                {
                  "value": "ZH",
                  "label": "Zürich — ca. 20 %"
                },
                {
                  "value": "GE",
                  "label": "Genf — ca. 25 %"
                },
                {
                  "value": "anderer",
                  "label": "Anderer Kanton — Satz eingeben"
                }
              ]
            },
            {
              "id": "rate",
              "type": "numericField",
              "label": "Effektiver Steuersatz bei « Anderer » (z. B. 0.18)",
              "bind": "$.customCantonRate"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Netto / Monat",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "CHF"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Netto / Jahr",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "CHF"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Aufstellung",
              "items": [
                {
                  "label": "Kantonaler Effektivsatz",
                  "bind": "$.cantonTaxRate"
                },
                {
                  "label": "Brutto",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "CHF"
                },
                {
                  "label": "Sozialabgaben (~12,8%)",
                  "bind": "$.social",
                  "format": "currency",
                  "currency": "CHF"
                },
                {
                  "label": "Steuerbar",
                  "bind": "$.taxable",
                  "format": "currency",
                  "currency": "CHF"
                },
                {
                  "label": "Steuer",
                  "bind": "$.tax",
                  "format": "currency",
                  "currency": "CHF"
                },
                {
                  "label": "Netto",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "CHF"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Schweiz (vereinfacht): AHV/IV/EO + ALV + NBU + BVG rund 12,8%, dann Einkommenssteuer zum kantonalen Effektivsatz (Zug ~12%, Zürich ~20%, Genf ~25% je nach Einkommen). Schätzung, keine Steuerberatung. Die angebotenen Kantonssätze sind gerundete Effektivsätze für ein mittleres Einkommen; die tatsächliche Progression und der Gemeindesteuerfuss variieren.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Quellen",
              "items": [
                {
                  "label": "ESTV Steuerrechner",
                  "url": "https://swisstaxcalculator.estv.admin.ch",
                  "date": "2026-08-02"
                },
                {
                  "label": "AHV/IV",
                  "url": "https://www.ahv-iv.ch",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 80,000 CHF im Kanton Zug (tiefer Satz)",
        "given": {
          "$.grossAnnual": 80000,
          "$.kanton": "ZG"
        },
        "expect": {
          "$.social": 10240,
          "$.taxable": 69760,
          "$.tax": 8371.2,
          "$.netAnnual": 61388.8
        }
      },
      {
        "description": "S3 200,000 CHF",
        "given": {
          "$.grossAnnual": 200000,
          "$.kanton": "ZG"
        },
        "expect": {
          "$.social": 25600,
          "$.taxable": 174400
        }
      },
      {
        "description": "S2 80,000 CHF im Kanton Zürich — höherer Kantonssatz",
        "given": {
          "$.grossAnnual": 80000,
          "$.kanton": "ZH"
        },
        "expect": {
          "$.cantonTaxRate": 0.2,
          "$.tax": 13952,
          "$.netAnnual": 55808
        }
      }
    ]
  }
}