Bruttolohn (Gross Salary)
Bruttolohn is the full salary amount you agree to pay an employee before any deductions—taxes, social insurance, pension contributions. It appears in the employment contract and all payroll records. When you hire someone, stating the bruttolohn is mandatory; the most common mistake is confusing it with take-home pay or failing to document it clearly in writing.
Bruttolohn means the total compensation you pay an employee before any deductions are removed. This includes base salary, 13. Monatslohn (thirteenth-month bonus), regular allowances, and agreed bonuses—everything that forms the contractual salary.
In Swiss employment law, bruttolohn is the reference figure for calculating social insurance contributions, income tax withholding (Quellensteuer), and pension deductions. It is not the same as what the employee receives in their bank account (nettolohn).
When It Comes Up
You establish the bruttolohn when drafting the employment contract. It must be stated clearly and agreed by both parties. The bruttolohn forms the basis for all payroll calculations throughout the employment relationship.
Bruttolohn becomes critical when calculating statutory deductions, negotiating salary reviews, and calculating severance or notice payments. It also matters for social insurance registration with the Ausgleichskasse (compensation office) in your canton.
- Employment contract signature—bruttolohn must be explicit in writing
- Payroll setup—used to calculate all deductions and net pay
- Social insurance contributions—based on bruttolohn, not net pay
- Salary reviews and promotions—changes to bruttolohn must be documented
- Severance or termination payments—calculated from bruttolohn
- Tax compliance—Quellensteuer and cantonal tax notifications use bruttolohn
Your Obligation
Swiss employment law (Code of Obligations, OR Art. 320) requires you to state the salary in the written employment contract. The bruttolohn must be clear, unambiguous, and agreed before work begins. Silence or vagueness creates legal risk.
You must also ensure payroll records (Lohnabrechnung) show the bruttolohn, all deductions, and the resulting nettolohn. These records must be kept for at least five years. If you use Quellensteuer (employee withholding tax), you report the bruttolohn to the tax authority.
- Document bruttolohn explicitly in the employment contract
- Keep accurate payroll records showing bruttolohn and all deductions
- Report bruttolohn to cantonal tax authorities if using Quellensteuer
- Update payroll records within 30 days of any salary change
- Ensure 13. Monatslohn is clearly stated or referenced in the contract
- Maintain records for at least five years (or longer if required by canton)
Most Common Mistake
Employers often fail to document the bruttolohn clearly in the employment contract or assume verbal agreement is sufficient. Swiss courts require written proof. Vague phrasing like 'competitive salary' or 'to be discussed' creates disputes at payment time.
A second frequent error: forgetting to include the 13. Monatslohn in the stated bruttolohn, then deducting it from pay without explicit agreement. If not in the contract, courts may rule it is owed separately. Always itemize all salary components upfront.
- Relying on verbal salary agreements instead of written contracts
- Not stating whether 13. Monatslohn is included or excluded from bruttolohn
- Confusing bruttolohn with nettolohn when discussing compensation
- Omitting bonuses, allowances, or shift premiums from the stated bruttolohn
- Failing to update contracts when Pensum or salary changes
- Not providing itemized payroll slips showing bruttolohn and deductions
Frequently asked questions
- Is bruttolohn the same as take-home pay?
- No. Bruttolohn is the total salary before deductions. Take-home pay (nettolohn) is what remains after income tax, social insurance, and pension contributions are removed. Bruttolohn is always higher.
- Must I include the 13. Monatslohn in the bruttolohn figure I state in the contract?
- No, but you must be explicit. If your contract states 'CHF 60,000 bruttolohn plus 13. Monatslohn,' that is clear. If you state 'CHF 65,000 all-in,' you must confirm what that includes. Ambiguity causes disputes. Clarify it in writing.
- What if an employee works 80% Pensum? Do I adjust the stated bruttolohn?
- Yes. A part-time employee at 80% Pensum earns 80% of the full-time bruttolohn. The contract must state both the annual bruttolohn and the Pensum percentage, so the calculation is transparent. Any changes to Pensum require written agreement.
General information for Swiss employers, not legal advice. Have a lawyer confirm anything with legal consequences.