The amount actually paid to the employee, after the employee's share of social contributions and any source tax has been deducted from gross salary.
Typical deductions are AHV/IV/EO at 5.3%, ALV at 1.1%, the employee's BVG share, and accident and daily-sickness insurance premiums. Net salary generally lands between 83% and 88% of gross, varying with age and pension plan.
