The client rate per hour worked includes the payrolling fee and the all-in salary costs – i.e. gross salary plus employer contributions. From the billed amount we first deduct the openly stated fee, then the employer contributions (AHV/IV/EO old-age, disability and loss-of-earnings insurance, ALV unemployment insurance, FAK family allowances, occupational accident insurance, daily sickness benefits, BVG occupational pension risk and savings contributions). What remains is the gross salary including holiday and public holiday pay, and below the GAV threshold also the 13th month's salary.
From the gross salary, the employee contributions are deducted: AHV/IV/EO 5.3 %, ALV 1.1 % up to CHF 148'200, NBU (non-occupational accident insurance) depending on the industry plus BVG risk and savings depending on package and age. At RM, daily sickness benefits are paid entirely by the employer. Result: your net salary before tax – withholding and income taxes depend on place of residence and marital status and are not included.
In ‘Company’ mode we calculate the other way round: from the desired gross salary to the all-in salary costs plus fee – that is your total cost per month and per hour. All prices and what the fee includes.