Line by line
AHV/IV/EO (5.3%): state pension and disability. ALV (1.1% up to a ceiling): unemployment. BVG/pension fund: age-tiered savings (7% at 25 → 18% at 55+, employer pays at least half). NBU: non-occupational accident, often ~1–2%. KTG: sick-pay insurance, employer-dependent.
Why net varies between jobs
Same gross, different net: pension fund plans differ enormously (mandatory-only vs. generous), KTG splits vary, and source tax applies for non-C-permit holders. When comparing offers, compare the PENSION PLAN too – it's deferred salary.
Budget from net
Build your budget on the real net figure and treat the 13th salary separately.
Track these costs in your own budget: create your free Swiss budget in BudgetHub – in English, with Swiss categories built in.