How the Switzerland netto calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Brutto pro Jahr (CHF) | grossAnnual | number |
| Kanton | kanton | string |
| Effektiver Steuersatz bei « Anderer » (z. B. 0.18) | customCantonRate | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Kantonaler Effektivsatz | cantonTaxRate | ($s := kanton; $s = 'ZG' ? $const.rateZG : $s = 'ZH' ? $const.rateZH : $s = 'GE' ? $const.rateGE : customCantonRate) |
| Sozialabgaben (~12,8%) | social | $round(grossAnnual * $const.socialRate, 2) |
| Steuerbar | taxable | $round(grossAnnual - social, 2) |
| Steuer | tax | $round(taxable * cantonTaxRate, 2) |
| Netto / Jahr | netAnnual | $round(grossAnnual - social - tax, 2) |
| Netto / Monat | netMonthly | $round(netAnnual / 12, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
socialRate | 0.128 |
rateZG | 0.12 |
rateZH | 0.2 |
rateGE | 0.25 |
Test vectors (3)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 80,000 CHF im Kanton Zug (tiefer Satz)
given grossAnnual | 80000 |
|---|---|
given kanton | ZG |
expect social | 10240 |
expect taxable | 69760 |
expect tax | 8371.2 |
expect netAnnual | 61388.8 |
Case 2 — S3 200,000 CHF
given grossAnnual | 200000 |
|---|---|
given kanton | ZG |
expect social | 25600 |
expect taxable | 174400 |
Case 3 — S2 80,000 CHF im Kanton Zürich — höherer Kantonssatz
given grossAnnual | 80000 |
|---|---|
given kanton | ZH |
expect cantonTaxRate | 0.2 |
expect tax | 13952 |
expect netAnnual | 55808 |
Sources
- ESTV Steuerrechner · checked 2026-08-02
- AHV/IV · checked 2026-08-02
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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