{ "country": "Switzerland", "country_code": "CH", "module_name": "Swiss Labour Cost Lab", "version": "2026-01", "effective_from": "2026-01-01", "currency": "CHF", "status": "prototype", "description": "Swiss labour cost simulation module with canton-level fiscal profiles. Combines national social contributions, standard occupational pension assumptions, accident insurance assumptions, canton-level withholding tax (impot a la source, all 26 cantons, official ESTV 2026 tariff files) and canton-level ordinary tax assessment (federal + cantonal + communal, all 26 cantons).", "wage_grid": { "gross_monthly_min_chf": 3000, "gross_monthly_max_chf": 20000, "gross_monthly_step_chf": 100, "reference_wage_monthly_chf": 5000, "reference_unit_label": "CHF gross monthly wage" }, "social_contributions": { "ahv_iv_eo": { "employee_rate": 0.053, "employer_rate": 0.053, "label_fr": "AVS / AI / APG", "label_en": "OASI / DI / EO", "source_note": "Official Swiss federal social contribution rate, split equally between employee and employer." }, "unemployment_insurance": { "employee_rate": 0.011, "employer_rate": 0.011, "annual_salary_ceiling_chf": 148200, "label_fr": "Assurance chômage", "label_en": "Unemployment insurance", "source_note": "Standard unemployment insurance contribution rate up to the insured salary ceiling." } }, "occupational_pension_lpp": { "status": "standardized_assumption", "entry_threshold_annual_chf": 22680, "coordination_deduction_annual_chf": 26460, "maximum_insured_salary_annual_chf": 90720, "minimum_coordinated_salary_annual_chf": 3780, "default_age_band": "35-44", "age_bands": { "25-34": { "total_savings_rate": 0.07, "employee_share": 0.5, "employer_share": 0.5 }, "35-44": { "total_savings_rate": 0.10, "employee_share": 0.5, "employer_share": 0.5 }, "45-54": { "total_savings_rate": 0.15, "employee_share": 0.5, "employer_share": 0.5 }, "55-65": { "total_savings_rate": 0.18, "employee_share": 0.5, "employer_share": 0.5 } }, "source_note": "The LPP/BVG component is standardized. Actual pension contributions vary by age, pension plan and employer scheme." }, "accident_insurance": { "status": "standardized_assumption", "employee_non_occupational_accident_rate": 0.012, "employer_occupational_accident_rate": 0.005, "annual_salary_ceiling_chf": 148200, "source_note": "Accident insurance rates vary by insurer, firm risk class and sector. The module uses standardized benchmark rates for comparability." }, "withholding_tax": { "status": "implemented_2026", "year": 2026, "profile": { "tariff_code": "A0", "marital_status": "single", "children": 0, "church_tax": false }, "source_note": "Canton-level withholding-tax tables (impot a la source, tariff A0, all 26 cantons) are published by the Swiss Federal Tax Administration (ESTV) and are fully implemented in analysis/switzerland/swiss_withholding_tax_2026.py, which parses the official 2026 fixed-width tariff files directly. See switzerland_sources_2026.json for exact source URLs." }, "ordinary_tax": { "status": "implemented_2026", "year": 2026, "profile": { "marital_status": "single", "children": 0, "church_tax": false, "residence": "reference_municipality (cantonal capital)" }, "note": "Ordinary assessment (taxation ordinaire / imposition ordinaire / ordentliche Veranlagung), the annual tax-return regime applying to Swiss citizens and C-permit holders, as opposed to withholding tax at source (foreign workers without a C permit). Combines federal (impot federal direct, single national scale), cantonal (each canton's own base scale and mechanism) and communal (the reference municipality's own multiplier) income tax. Full computation engine: analysis/switzerland/swiss_ordinary_tax_2026.py -- that file's docstring documents the exact mechanism used for each canton (marginal brackets, flat rate, marginal-with-cliff, whole-income interpolated rate, or Basel-Landschaft's continuous logarithmic formula) and Geneva's bespoke multi-stage centimes-additionnels calculation. See switzerland_sources_2026.json for exact source URLs and legal article citations per canton.", "federal_scale": { "source": "ESTV, Form 58c, 2026, single taxpayer (Alleinstehende)", "maximum_average_rate": 0.115, "exemption_threshold_annual_chf": 18500 }, "cantonal_and_communal_multipliers_2026": { "source": "ESTV/SSK, \"Taux et coefficients d'impots\" / \"Steuersatz und Steuerfuss\", section 3.4.1, etat de la legislation au 1er janvier 2026 -- cantonal capitals only", "note": "Where a canton's own Kantonsblatt cited a different numeric multiplier than this consolidated table (found for OW and ZG), the canton-specific Kantonsblatt figure was used instead, as a more directly-cited primary source -- see switzerland_sources_2026.json.", "values": { "ZH": {"cantonal": 0.95, "communal": 1.19}, "BE": {"cantonal": 2.975, "communal": 1.54}, "LU": {"cantonal": 1.45, "communal": 1.45}, "UR": {"cantonal": 1.00, "communal": 0.95}, "SZ": {"cantonal": 1.10, "communal": 1.75}, "OW": {"cantonal": 3.15, "communal": 3.86}, "NW": {"cantonal": 2.66, "communal": 2.35}, "GL": {"cantonal": 0.597, "communal": 0.61}, "ZG": {"cantonal": 0.82, "communal": 0.5211}, "FR": {"cantonal": 0.96, "communal": 0.80}, "SO": {"cantonal": 1.04, "communal": 1.07}, "BS": {"cantonal": 1.00, "communal": 0.0, "note": "no separate communal tax at the cantonal capital"}, "BL": {"cantonal": 1.00, "communal": 0.65}, "SH": {"cantonal": 0.76, "communal": 0.83}, "AR": {"cantonal": 3.30, "communal": 4.10}, "AI": {"cantonal": 0.96, "communal": 0.56}, "SG": {"cantonal": 1.05, "communal": 1.38}, "GR": {"cantonal": 0.92, "communal": 0.88}, "AG": {"cantonal": 1.03, "communal": 0.96}, "TG": {"cantonal": 1.09, "communal": 1.42}, "TI": {"cantonal": 1.00, "communal": 0.93}, "VD": {"cantonal": 1.55, "communal": 0.785}, "VS": {"cantonal": 1.00, "communal": 1.10, "note": "no cantonal-level multiplier by law; the barreme gives the cantonal tax directly"}, "NE": {"cantonal": 1.24, "communal": 0.65}, "GE": {"cantonal_centimes": 0.485, "cantonal_statutory_reduction": 0.12, "communal": 0.4549, "note": "bespoke multi-stage mechanism, see engine docstring"}, "JU": {"cantonal": 2.85, "communal": 1.90} } } }, "cantons": [ { "code": "ZH", "name_fr": "Zurich", "name_en": "Zurich", "reference_municipality": "Zürich" }, { "code": "BE", "name_fr": "Berne", "name_en": "Bern", "reference_municipality": "Bern" }, { "code": "LU", "name_fr": "Lucerne", "name_en": "Lucerne", "reference_municipality": "Luzern" }, { "code": "UR", "name_fr": "Uri", "name_en": "Uri", "reference_municipality": "Altdorf" }, { "code": "SZ", "name_fr": "Schwytz", "name_en": "Schwyz", "reference_municipality": "Schwyz" }, { "code": "OW", "name_fr": "Obwald", "name_en": "Obwalden", "reference_municipality": "Sarnen" }, { "code": "NW", "name_fr": "Nidwald", "name_en": "Nidwalden", "reference_municipality": "Stans" }, { "code": "GL", "name_fr": "Glaris", "name_en": "Glarus", "reference_municipality": "Glarus" }, { "code": "ZG", "name_fr": "Zoug", "name_en": "Zug", "reference_municipality": "Zug" }, { "code": "FR", "name_fr": "Fribourg", "name_en": "Fribourg", "reference_municipality": "Fribourg" }, { "code": "SO", "name_fr": "Soleure", "name_en": "Solothurn", "reference_municipality": "Solothurn" }, { "code": "BS", "name_fr": "Bâle-Ville", "name_en": "Basel-Stadt", "reference_municipality": "Basel" }, { "code": "BL", "name_fr": "Bâle-Campagne", "name_en": "Basel-Landschaft", "reference_municipality": "Liestal" }, { "code": "SH", "name_fr": "Schaffhouse", "name_en": "Schaffhausen", "reference_municipality": "Schaffhausen" }, { "code": "AR", "name_fr": "Appenzell Rhodes-Extérieures", "name_en": "Appenzell Ausserrhoden", "reference_municipality": "Herisau" }, { "code": "AI", "name_fr": "Appenzell Rhodes-Intérieures", "name_en": "Appenzell Innerrhoden", "reference_municipality": "Appenzell" }, { "code": "SG", "name_fr": "Saint-Gall", "name_en": "St. Gallen", "reference_municipality": "St. Gallen" }, { "code": "GR", "name_fr": "Grisons", "name_en": "Graubünden", "reference_municipality": "Chur" }, { "code": "AG", "name_fr": "Argovie", "name_en": "Aargau", "reference_municipality": "Aarau" }, { "code": "TG", "name_fr": "Thurgovie", "name_en": "Thurgau", "reference_municipality": "Frauenfeld" }, { "code": "TI", "name_fr": "Tessin", "name_en": "Ticino", "reference_municipality": "Bellinzona" }, { "code": "VD", "name_fr": "Vaud", "name_en": "Vaud", "reference_municipality": "Lausanne" }, { "code": "VS", "name_fr": "Valais", "name_en": "Valais", "reference_municipality": "Sion" }, { "code": "NE", "name_fr": "Neuchâtel", "name_en": "Neuchâtel", "reference_municipality": "Neuchâtel" }, { "code": "GE", "name_fr": "Genève", "name_en": "Geneva", "reference_municipality": "Genève" }, { "code": "JU", "name_fr": "Jura", "name_en": "Jura", "reference_municipality": "Delémont" } ], "methodological_limits": [ "The module is not an individual Swiss payslip calculator.", "Occupational pension contributions are standardized and do not reproduce firm-level pension plans.", "Accident insurance rates are benchmark assumptions and do not reflect sector-specific risk classes.", "The selected canton is represented by a reference municipality for comparability (the cantonal capital in every case).", "Ordinary assessment: family quotient / income-splitting mechanisms (relevant for married or single-parent households, e.g. Vaud's quotient familial) are not modeled, consistent with this module's single/childless reference profile.", "Ordinary assessment: aggregate income+wealth tax caps ('bouclier fiscal' / 'Hoechstbelastung' / 'freno all'imposta', in effect in Bern, Lucerne, Basel-Stadt, Aargau, Vaud, Valais, Ticino, Geneva and others) are not modeled, since this module does not compute wealth tax.", "Ordinary assessment: church tax is not modeled, consistent with the withholding-tax module's existing convention.", "Ordinary assessment: capital pension payments and liquidation gains, taxed separately at reduced rates by nearly every canton, are not modeled (irrelevant for this module's standard-employment reference profile).", "Ordinary assessment, Basel-Landschaft (BL): the continuous logarithmic formula uses the base (2005) legislative parameters; the annual cold-progression re-indexation to the current tax year is not reproduced -- medium confidence.", "Ordinary assessment, Fribourg (FR) and Valais (VS): both cantons' own law states that a single average tax rate applies to the whole income and interpolates continuously within each income class; this module approximates that continuous interpolation using the discrete class boundaries actually sourced, rather than the full official schedule (published at CHF 100 increments)." ] }