13th Salary and Bonus in Switzerland: Pro Rata, AHV and Tax

No Swiss law requires a 13th monthly salary. But once your employment contract or a collective labour agreement (GAV/CCT) provides for one, it is part of your salary. If you leave during the year, it is owed pro rata, even without a special clause (Zurich courts, 2026).

A bonus works differently. In Swiss law it is usually a gratuity (Gratifikation, Art. 322d OR). It is owed only if agreed, and so is a pro rata share when you leave. Both payments are subject to AHV/IV/EO and unemployment insurance (ALV) contributions and to income tax. This guide sets out the general rules; your contract, a GAV or your situation can change the answer.

The 13th salary: not required by law, but owed once agreed

Under the Code of Obligations, the employer pays the salary that is agreed, customary or set by a collective or standard employment contract (Art. 322 OR, fedlex). There is no specific legal rule on a 13th salary. It is owed only if it was agreed (Lucerne SME and trade association, 2024, in German). A collective labour agreement can also provide for it.

Once agreed, the 13th salary is a salary component in the strict sense, not a gift from the employer (Zurich courts). The City of Lausanne adds that it must then be paid in all circumstances (City of Lausanne, 2024, in French).

It is widespread. In 2024, 75.9% of employees received a 13th salary, while 27.9% of companies paid none at all (FSO press release, 25 November 2025, in German).

Collective agreements can go further than the law. The national collective labour agreement for hotels, restaurants and cafés (L-GAV) grants a 13th salary of 100% of a gross monthly salary. It is due pro rata for an incomplete year, except when the job ends during probation (L-GAV, Art. 12).

Bonus or gratuity: when it becomes owed

The German text of the Code of Obligations does not use the word "bonus". It speaks of a Gratifikation: a special payment on certain occasions, such as Christmas or the end of the financial year. You are entitled to it if this was agreed (Art. 322d OR, fedlex).

Most bonus plans combine your performance rating with company results. When the amount cannot be calculated from fixed criteria, the bonus is usually a gratuity. It is then, as a rule, at the employer's discretion (Zurich courts). In 2024, 32.6% of employees received a bonus, worth CHF 11'967 a year on average (FSO press release, 25 November 2025).

A gratuity can still become owed over time. Federal Supreme Court case law looks at the employer's past practice. If a genuine gratuity was paid for at least three consecutive years without a voluntary reservation, the court assumes a tacit agreement. The Zurich High Court summarised this case law in a ruling of 24 March 2023 (Zurich High Court, LA220012, 2023, in German). The City of Lausanne applies the same three-year rule.

Lausanne lists two further cases where a gratuity can become owed (City of Lausanne, 2024):

• All your direct colleagues receive it and your work cannot be faulted. You can then claim it as well.
• A gratuity must remain secondary to the base salary. This matters when the bonus is large compared with your fixed pay.

Whether a general "voluntary" clause in the contract is enough to exclude a claim is not settled. The Zurich High Court notes that legal writers and courts answer this differently. The result depends on the wording and on how the bonus was handled each year.

Leaving during the year: the pro rata rules

For the 13th salary, the rule is clear. It is owed pro rata even when the contract does not say so explicitly (Zurich courts). Lausanne describes it as due in proportion to the months worked.

Example: your gross monthly salary is CHF 6'000 and your 13th salary equals one monthly salary. If you leave at the end of June, you are owed 6/12 of CHF 6'000, which is CHF 3'000.

For a gratuity, the law starts from the opposite position. If the job ends before the occasion for the payment, you get a proportional share only if this was agreed (Art. 322d para. 2 OR).

One more detail concerns absences. If you miss work through illness or accident without fault, the 13th salary is owed only for the weeks covered by salary (City of Lausanne, 2024).

AHV, unemployment insurance and income tax

For AHV purposes, the contributory salary covers all cash income, explicitly including gratuities and the 13th salary (FSIO FAQ, in German). Both are therefore treated like your regular pay.

In 2026, your share for AHV/IV/EO is 5.3% of salary, and your employer pays the same (AHV/IV information sheet 2.01). Unemployment insurance (ALV) adds 2.2%, split equally, on salary up to CHF 148'200 a year (AHV/IV information sheet 2.08, 1 January 2025, in German).

Example: on a 13th salary of CHF 6'000, you pay CHF 318 for AHV/IV/EO and CHF 66 for ALV, so CHF 384 in total. Depending on your employer's plans, the payslip can show further deductions, such as accident insurance or the pension fund.

For income tax, both count as income from employment. Federal tax law names gratuities explicitly (Art. 17 DBG, fedlex). For cantonal and municipal tax, all recurring and one-off income from employment is taxable (Art. 7 StHG, fedlex). The tax effect depends on your canton and total income. Our guide to gross vs net salary explains the other deductions.

On the salary certificate (Lohnausweis), a contractual 13th salary belongs in box 1 with your salary. Bonuses, such as performance-related gratuities, go in box 3 as irregular payments. For full-year employment, the employer may show them in box 1 instead (ESTV guide to the salary certificate, valid from 1 January 2026, in German).

What to check in your contract

• What is promised: a fixed 13th salary (for example one monthly salary) or a bonus whose amount the employer decides.
• Amount and timing: how the amount is calculated and when it is paid.
• Leaving during the year: for a bonus, look for a pro rata clause. Without one, Art. 322d OR gives no proportional share.
• Voluntary reservation: check whether the contract or the yearly bonus letter calls the payment voluntary. Keep these letters.
• Conditions: targets, company results, or being employed on the payment date.
• Collective agreement: check whether a GAV/CCT applies to your job and what its salary articles say.
• Payslip and salary certificate: check that the 13th salary and any bonus appear with the usual deductions.

Where Eini fits

Eini's Career module compares your salary with the official Swiss wage statistics (BFS, LSE 2022) by role, experience and large region. Keep in mind that the BFS figures include one twelfth of the 13th salary and of bonuses. The Taxes module estimates your taxes from official ESTV data for your municipality; it is an estimate, not an official tax assessment. Both are part of Eini Premium, which costs CHF 3 a week or CHF 90 a year.