The individual income tax ranges from 1% to 24%. Income tax is calculated according to progressive rates, location (canton) of the employee. Multiple additional factors may impact overall rates such as the household status and the number of children.

The employer cost is generally estimated between 11-20% of the employee salary. The variation will depend on the canton, age, salary, and multiple conditions.

• Retirement Capital and Disability insurance - 5.3%
• Unemployment insurance - 0.5%
• Pension fund - 7%
  • Total Annual Pension Cost - CHF 4,300.95
• Work Accident Insurance - 1.8%
• Sickness Insurance - CHF 85.90
  • Total Annual Sickness insurance - CHF 1,030.80

Standard working hours are 8 hours per day, 40 hours per week. The standard workweek is from Monday to Friday. The standard workweek can vary from 38.5 to 42.5 hours.

Overtime payment is not mandatory and may be included in the salary, depending on what's agreed in the employment contract. Employees can work a maximum of 45-50 hours of overtime. For additional hours, employees can be paid:

• 125% of the hourly rate, up to 45 hours per week for industrial sector employees, office workers, technical employees, and sales staff.
• 125% of the hourly rate, up to 50 hours per week for other sectors.

Pregnant employees who have worked for 270 consecutive days are entitled to 14 weeks (16 weeks in the Canton of Geneva) of paid leave. Eight weeks must be taken after the child's birth. The employee will receive 80% of the salary during this period, capped at CHF 196 per day, and Social Security will be responsible for this pay. The employee can extend leave additional 14 days unpaid.

Employees who have worked for 270 consecutive days are entitled to 10 working days of paid paternity leave. Leave must be taken within six months after the child's birth. The employee will receive 80% of the salary during this period, capped at CHF 196 per day, and Social Security will be responsible for this pay.

The employee can request to extend leave, and it will depend on the employer's discretion.

In Switzerland, no law covers parental leave. However, employees may be entitled to maternity leave and paternity leave.

Employees are entitled to paid sick leave for up to 730 days in a 900 day period. The employee will receive 80% of the wage paid by the employer. Employers commonly have benefits insurance schemes to cover the payment.

Terminations in Switzerland can be complex and depend on the contract term and what's agreed on between the parties.

Compliant terminations include:

• Voluntarily by the employee
• By mutual agreement
• Unilaterally by the employer based on:
  • Probation period
  • Objective grounds
  • Disciplinary dismissal
  • Performance of the employee
• By the expiration of the contract

Uncompliant terminations include:

• Fixed-term employment contracts before the end date.
• Termination while the employee is ill or had an accident, they will be protected according to the length of the service:
  • 30 days during the first year of service
  • 90 days from the second to the fifth year
  • 180 days from the sixth year

The employer must wait until the employee returns to work before leaving in all these cases. However, the employee can terminate their contract during the protection period.

The minimum notice period is 30 days and will be increased according to the length of the employment.

• 30 days if the length of service is one year
• 60 days if the length of service is between the second and the ninth year
• 90 days if the length of service is more than ten years.

During the probation, the notice is seven calendar days.

In Switzerland, there are no statutory requirements for severance payments for employees under 50 or who have more than 20 years of seniority. During the notice period, the employee will receive standard salary wages.

Full-time employees are entitled to 20 working days of paid time off (PTO) a year. PTO accrues monthly 1.66 days per month. Leave for part-time employees will be calculated with the number of weekly worked hours. Employees that are 19 years or younger are entitled to 25 working days of PTO.

Switzerland celebrates both 7 national and 6 regional holidays based on the canton (member states) of the employee. National public holidays include:

• New Year's Day
• Good Friday
• Easter Monday
• Labor Day
• Ascension Day
• Whit Monday
• Corpus Christi

Onboarding takes 3 business days.

Contracts can be in German or bilingual. They must be in writing and signed by both parties.

A contract must include:

• Name
• Start date
• Length of the employment
• Job description
• Termination conditions
• Benefits insurance