Salary deductions
The following information on deductions and contribution rates applies as of 1 January 2025.
Contributions to AHV / IV / EO / ALV are shared equally by ETH as the employer and you as the employee.
All employees have to make contributions from 1 January after their 17th birthday. For example, if you turned 17 years old on 15 August 2024 and are in employment, you have to pay these contributions from 1 January 2025.
All staff at ETH Zurich working at least 8 hours a week are insured with the Swiss Accident Insurance Fund (SUVA) against the consequences of occupational and non-occupational accidents. ETH Zurich as your employer pays the premium for the occupational accident insurance in full. The premium for non-occupational accidents is shared, with you as the employee paying about two-thirds and ETH Zurich one-third.
We recommend that if you require private cover for the risk of accidents, you join the cost-effective collective insurance scheme that ETH Zurich has with AXA. See also below 'Voluntary supplementary accident insurance'.
Employees who receive a salary subject to AHV contributions of at least CHF 22,680 (as of 2025) and who are employed for more than 3 months are insured in a defined contribution plan with the PUBLICA Swiss Federal Pension Fund.
At ETH Zurich, the employee pays 36% of the monthly contributions, with the remaining 64% paid by the employer. You may also make additional voluntary contributions which will result in higher pension and withdrawal benefits.
Please refer to the external page ETH Domain pension fund with PUBLICA.
ETH Zurich employees can take out supplementary accident insurance with AXA (private hospital treatment, accident and death benefit).
We recommend that if you require private cover for the risk of accidents, you join the cost-effective collective insurance scheme that ETH Zurich has with AXA.
Download Information sheet Accident insurance SUVA and additional insurance AXA (PDF, 44 KB)
Foreign employees who do not hold a permanent residence permit (C) and are in salaried employment must pay withholding tax. This is deducted from the salary monthly.
Those foreign employees who are married to someone who has Swiss citizenship or holds a permanent residence permit (C) are exempted from the obligation to pay withholding tax.
The rates are different in different cantons.
You can find information about the rate of withholding tax (canton of Zurich) on the external page information sheet published by the Cantonal Tax Office.
When an employee takes up a post, or their personal data change, HR Operations receives notification from the Tax Office of the tax rate. If this rate notification is sent directly to your professorship or institute, please forward it to HR Operations.
Please check the rate on your payslip and report any discrepancies immediately to HR Operations: quellensteuer@ethz.ch