{"id":35259,"date":"2024-07-23T14:23:22","date_gmt":"2024-07-23T12:23:22","guid":{"rendered":"https:\/\/fidulex.ch\/?p=35259"},"modified":"2024-10-30T09:08:28","modified_gmt":"2024-10-30T08:08:28","slug":"gross-and-net-salary-difference-and-calculations","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/salaire-brut-et-net-difference-et-calculs\/","title":{"rendered":"Gross and net salaries: differences and calculations"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\n\n\n \n \n Calculatrice de salaire net<\/title>\n <link rel=\"stylesheet\" href=\"style.css\">\n<\/head>\n<body>\n <div class=\"calculator\">\n <h2>Calculatrice de salaire net<\/h2>\n <h3>Estimez le montant de votre salaire net<\/h3>\n <div class=\"input-group\">\n <div>\n <label for=\"grossSalary\">Salaire brut mensuel en CHF<\/label>\n <input type=\"number\" id=\"grossSalary\" placeholder=\"Entrez votre salaire brut\">\n <\/div>\n <div>\n <label for=\"age\">Votre \u00e2ge<\/label>\n <input type=\"number\" id=\"age\" placeholder=\"Entrez votre \u00e2ge\" min=\"25\" max=\"65\" oninput=\"checkAge()\">\n <\/div>\n <\/div>\n <button onclick=\"calculateNetSalary()\">Calculer le salaire net mensuel<\/button>\n <div class=\"result\" id=\"result\"><\/div>\n <\/div>\n\n <script>\n function checkAge() {\n const ageInput = document.getElementById('age');\n const age = parseInt(ageInput.value);\n if (age < 15 || age > 65) {\n document.getElementById('result').innerText = \"Veuillez saisir une valeur entre 15 et 65\";\n } else {\n document.getElementById('result').innerText = \"\";\n }\n }\n\n function formatNumber(number) {\n return number.toLocaleString('fr-CH', { minimumFractionDigits: 2, maximumFractionDigits: 2 });\n }\n\n function calculateNetSalary() {\n const grossSalary = parseFloat(document.getElementById('grossSalary').value);\n const age = parseInt(document.getElementById('age').value);\n if (isNaN(grossSalary) || grossSalary <= 0 || isNaN(age) || age < 15 || age > 65) {\n document.getElementById('result').innerText = \"Veuillez entrer des valeurs valides.\";\n return;\n }\n\n const avsRate = 5.3 \/ 100;\n const acRate = 1.1 \/ 100;\n const aanpRate = 1.5 \/ 100;\n const ijmRate = (0.5 + 2) \/ 2 \/ 100;\n const deductionCoordination = 25725 \/ 12; \/\/ Monthly deduction\n const maxCoordinatedSalary = 88200 \/ 12; \/\/ Monthly max\n\n const monthlyGrossSalary = grossSalary;\n const coordinatedSalary = Math.min(monthlyGrossSalary - deductionCoordination, maxCoordinatedSalary);\n let lppRate;\n\n if (age >= 25 && age <= 34) {\n lppRate = 7 \/ 100;\n } else if (age >= 35 && age <= 44) {\n lppRate = 10 \/ 100;\n } else if (age >= 45 && age <= 54) {\n lppRate = 15 \/ 100;\n } else if (age >= 55 && age <= 65) {\n lppRate = 18 \/ 100;\n } else {\n lppRate = 0;\n }\n\n lppRate = lppRate \/ 2; \/\/ Employee pays half\n\n const avs = monthlyGrossSalary * avsRate;\n const ac = monthlyGrossSalary * acRate;\n const aanp = monthlyGrossSalary * aanpRate;\n const ijm = monthlyGrossSalary * ijmRate;\n const lpp = coordinatedSalary * lppRate;\n\n const deductions = avs + ac + aanp + ijm + lpp;\n const netSalary = monthlyGrossSalary - deductions;\n\n const detailedDeductions = `\n <p>Cotisations AVS: - CHF ${formatNumber(avs)}<\/p>\n <p>Cotisations AC: - CHF ${formatNumber(ac)}<\/p>\n <p>Cotisations AANP: - CHF ${formatNumber(aanp)}<\/p>\n <p>Cotisations IJM: - CHF ${formatNumber(ijm)}<\/p>\n <p>Cotisations LPP: - CHF ${formatNumber(lpp)}<\/p>\n <div class=\"border-separator\"><\/div>\n <p class=\"totals\">Cotisations totales: - CHF ${formatNumber(deductions)}<\/p>\n <p class=\"net-salary\">Salaire net: CHF ${formatNumber(netSalary)}<\/p>\n `;\n\n document.getElementById('result').innerHTML = `\n <p style=\"font-weight: 500;\">Votre salaire net est de <strong>CHF ${formatNumber(netSalary)}<\/strong><\/p>\n ${detailedDeductions}\n `;\n document.getElementById('result').style.display = 'block';\n }\n <\/script>\n<\/body>\n<\/html>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b44e794 elementor-widget elementor-widget-image\" data-id=\"b44e794\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fidulex.ch\/wp-content\/uploads\/elementor\/thumbs\/ei50zda-l8y-e1721727943647-qrj0qod0rd6xo86eyq6zp4oi3bh5riuy260l0yzbn0.jpg\" title=\"Qu\u2019est-ce que le salaire brut ?\" alt=\"Qu'est-ce que le salaire brut ?\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12e2d6b elementor-widget elementor-widget-heading\" data-id=\"12e2d6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu'est-ce que le salaire brut ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b629df elementor-widget elementor-widget-text-editor\" data-id=\"1b629df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le salaire brut est la <strong>r\u00e9mun\u00e9ration<\/strong> qu’un employ\u00e9 re\u00e7oit avant toute <strong>d\u00e9duction<\/strong>. Il inclut:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db4dbe4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"db4dbe4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Le salaire de base<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les \u00e9ventuelles primes<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les avantages en nature<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les heures suppl\u00e9mentaires<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f30d6e1 elementor-widget elementor-widget-text-editor\" data-id=\"f30d6e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ce montant est mentionn\u00e9 dans le <strong><a href=\"https:\/\/fidulex.ch\/le-contrat-de-travail-suisse\/\">contrat de travail<\/a><\/strong> et sert de <strong>base<\/strong> pour le calcul des cotisations sociales et des imp\u00f4ts. Le salaire brut ne repr\u00e9sente donc pas le montant r\u00e9ellement per\u00e7u par l’employ\u00e9, car des <strong>d\u00e9ductions obligatoires<\/strong> sont ensuite effectu\u00e9es pour obtenir le salaire net.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6bb0a4 elementor-widget elementor-widget-heading\" data-id=\"e6bb0a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu'est-ce que le salaire net ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e89485 elementor-widget elementor-widget-text-editor\" data-id=\"9e89485\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le salaire net est le montant que l’employ\u00e9 re\u00e7oit sur son compte bancaire apr\u00e8s d\u00e9duction de toutes les <a href=\"https:\/\/fidulex.ch\/assurances-sociales-en-suisse\/\"><strong>cotisations sociales<\/strong><\/a> et <strong>imp\u00f4ts<\/strong>. Il repr\u00e9sente le salaire brut diminu\u00e9 des contributions. Le salaire net est donc le <strong>revenu disponible<\/strong> pour l’employ\u00e9, utilis\u00e9 pour ses d\u00e9penses personnelles et familiales.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25ff29f elementor-widget elementor-widget-heading\" data-id=\"25ff29f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Qu'inclut le salaire net ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab3bfff elementor-widget elementor-widget-text-editor\" data-id=\"ab3bfff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le salaire net inclut les \u00e9l\u00e9ments suivants:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf2bb2a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"cf2bb2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cotisation \u00e0 l'AVS\/AI\/APG<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cotisation \u00e0 l'Assurance Ch\u00f4mage (AC)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cotisation \u00e0 la LPP<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cotisations \u00e0 l'AANP<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9229b38 elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"9229b38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/fidulex.ch\/entreprises\/gestion-des-salaires\/\" tabindex=\"-1\"><img fetchpriority=\"high\" decoding=\"async\" width=\"2000\" height=\"2000\" src=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Accountant-rafiki1.png\" class=\"attachment-full size-full wp-image-35279\" alt=\"Gestion des salaires avec Fidulex\" title=\"\" srcset=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Accountant-rafiki1.png 2000w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Accountant-rafiki1-300x300.png 300w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Accountant-rafiki1-1024x1024.png 1024w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Accountant-rafiki1-150x150.png 150w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Accountant-rafiki1-768x768.png 768w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Accountant-rafiki1-1536x1536.png 1536w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Accountant-rafiki1-12x12.png 12w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/fidulex.ch\/entreprises\/gestion-des-salaires\/\">Gestion des salaires avec Fidulex<\/a><\/h3><p class=\"elementor-image-box-description\">Vous souhaitez d\u00e9l\u00e9guer la gestion salariale de votre entreprise ? B\u00e9n\u00e9ficiez de la gestion forfaitaire de vos employ\u00e9s. \u00c0 partir de 35.- CHF par mois. <\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6435ac elementor-widget elementor-widget-heading\" data-id=\"e6435ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Diff\u00e9rence entre salaire brut et net<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8de2088 elementor-widget elementor-widget-text-editor\" data-id=\"8de2088\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour r\u00e9sumer, le salaire brut comprends le salaire de base, les primes, les heures suppl\u00e9mentaires effectu\u00e9es, ainsi que les avantages en nature. Il s’agit du <strong>montant total<\/strong> avant pr\u00e9l\u00e8vement des d\u00e9ductions. Il sert de base pour le calcul des cotisations sociales et de l’imp\u00f4t sur le revenu.<\/p><p>Le salaire net, quant \u00e0 lui, est le <strong>montant restant<\/strong> apr\u00e8s d\u00e9duction des cotisations sociales. Il inclus les d\u00e9ductions obligatoires en Suisse, telles que le premier et <strong><a href=\"https:\/\/fidulex.ch\/2eme-pilier-en-suisse-comment-ca-marche\/\">deuxi\u00e8me pilier<\/a><\/strong>, ansi que diverses assurances. Il repr\u00e9sente le revenu r\u00e9el \u00e0 disposition de l’employ\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7685891 elementor-widget elementor-widget-heading\" data-id=\"7685891\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment calculer le salaire net ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e51f42 elementor-widget elementor-widget-text-editor\" data-id=\"3e51f42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Prenons l’example d’un homme \u00e2g\u00e9 de 48 ans, avec un salaire brut de CHF 10’000 par mois:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b03a380 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b03a380\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-50ecd7c\" data-id=\"50ecd7c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a27be5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9a27be5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Salaire brut<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-68ee619\" data-id=\"68ee619\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-750365a elementor-widget elementor-widget-text-editor\" data-id=\"750365a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 10\u2019000.00<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4b000c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b000c8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-037e6cf\" data-id=\"037e6cf\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b54ff6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7b54ff6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cotisation AVS<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-f5fa5aa\" data-id=\"f5fa5aa\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b05f3ec elementor-widget elementor-widget-text-editor\" data-id=\"b05f3ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t5.275%\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-ddad9fb\" data-id=\"ddad9fb\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9513ea0 elementor-widget elementor-widget-text-editor\" data-id=\"9513ea0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>– CHF 527.50<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-33763a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33763a4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-9bee75f\" data-id=\"9bee75f\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-098af0a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"098af0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cotisation AC<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-897f59c\" data-id=\"897f59c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85d0d8b elementor-widget elementor-widget-text-editor\" data-id=\"85d0d8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t1.10%\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-4c8fe3c\" data-id=\"4c8fe3c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a802926 elementor-widget elementor-widget-text-editor\" data-id=\"a802926\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>– CHF 110.00<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ac04f03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac04f03\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-149ef99\" data-id=\"149ef99\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-02cb26a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"02cb26a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cotisation AANP<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-f6a57b9\" data-id=\"f6a57b9\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4cb2c1 elementor-widget elementor-widget-text-editor\" data-id=\"a4cb2c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t1.965%\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-9f95608\" data-id=\"9f95608\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c7936eb elementor-widget elementor-widget-text-editor\" data-id=\"c7936eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t– CHF 196.50\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c3e0404 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c3e0404\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-fc85c29\" data-id=\"fc85c29\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b1a6fb elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1b1a6fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cotisation IJM<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-a304177\" data-id=\"a304177\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b8735f elementor-widget elementor-widget-text-editor\" data-id=\"6b8735f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t1.32%\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1791532\" data-id=\"1791532\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a553901 elementor-widget elementor-widget-text-editor\" data-id=\"a553901\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t– CHF 131.50 \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ae1559d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae1559d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c22c771\" data-id=\"c22c771\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ec638a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2ec638a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cotisation LPP*<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-fe6c04b\" data-id=\"fe6c04b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7aa2d19 elementor-widget elementor-widget-text-editor\" data-id=\"7aa2d19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t7.5%\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3070bbd\" data-id=\"3070bbd\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6cbab73 elementor-widget elementor-widget-text-editor\" data-id=\"6cbab73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t– CHF 551.25 \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5e3e10f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e3e10f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9513726\" data-id=\"9513726\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af2a9bb elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"af2a9bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Total charges employ\u00e9<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-308cbfb\" data-id=\"308cbfb\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66917cd elementor-widget elementor-widget-text-editor\" data-id=\"66917cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t– CHF 1\u2019520.55\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3eef62f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3eef62f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3c39b53\" data-id=\"3c39b53\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78700f0 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"78700f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Total salaire net<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-99e185a\" data-id=\"99e185a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a65e6aa elementor-widget elementor-widget-text-editor\" data-id=\"a65e6aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tCHF 8\u2019479.45 \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd05eb8 elementor-widget elementor-widget-heading\" data-id=\"dd05eb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9tail des d\u00e9ductions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1807caf elementor-widget elementor-widget-heading\" data-id=\"1807caf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cotisations AVS<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32d5f8d elementor-widget elementor-widget-text-editor\" data-id=\"32d5f8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les cotisations \u00e0 l’AVS\/AI\/APG correspondent \u00e0 <strong>5.725%<\/strong> du salaire brut. Les cotisations s’\u00e9l\u00e8vent \u00e0 8.7% pour l’<strong>AVS<\/strong>, 1.4% pour l’<strong>AI<\/strong>, et 0.5% pour l’<strong>APG<\/strong>, r\u00e9parties \u00e9quitablement entre l’employeur et l’employ\u00e9.<\/p><p>Ainsi, chaque partie paie respectivement 4.35%, 0.7%, et 0.25% du salaire brut. Pour les ind\u00e9pendants, les taux sont de 8.1% pour l’AVS, 1.4% pour l’AI, et 0.5% pour l’APG sur le revenu net.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d83b4f1 elementor-widget elementor-widget-heading\" data-id=\"d83b4f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cotisations AC<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4dce10 elementor-widget elementor-widget-text-editor\" data-id=\"e4dce10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En Suisse, les cotisations \u00e0 l’<strong><a href=\"https:\/\/fidulex.ch\/le-droit-au-chomage-en-suisse\/\">assurance-ch\u00f4mage (AC)<\/a><\/strong> sont des contributions obligatoires qui servent \u00e0 fournir une aide financi\u00e8re en cas de perte d’emploi.<\/p><p>Les taux de cotisation sont de 2.2% du salaire brut, r\u00e9partis \u00e9galement entre l’employeur et l’employ\u00e9, soit <strong>1.1%<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa4e3a4 elementor-widget elementor-widget-heading\" data-id=\"aa4e3a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cotisations AANP<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4eb2784 elementor-widget elementor-widget-text-editor\" data-id=\"4eb2784\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les cotisations \u00e0 l’assurance accidents non professionnels (AANP) sont obligatoires pour les employ\u00e9s travaillant plus de <strong>8 heures par semaine<\/strong> chez le m\u00eame employeur. Cette assurance couvre les accidents survenus en dehors du cadre professionnel.<\/p><p>Le taux de cotisation peut varier en fonction du secteur d’activit\u00e9 et de l’assureur choisi. En g\u00e9n\u00e9ral, le taux se situe entre <strong>1% et 3%<\/strong> du salaire brut de l’employ\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08c185b elementor-widget elementor-widget-heading\" data-id=\"08c185b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cotisations IJM<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8c7c63 elementor-widget elementor-widget-text-editor\" data-id=\"e8c7c63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les cotisations pour l’Indemnit\u00e9 Journali\u00e8re Maladie (IJM) permettent aux employ\u00e9s de b\u00e9n\u00e9ficier d’un <strong>revenu de substitution<\/strong> en cas d’incapacit\u00e9 de travail due \u00e0 une maladie ou un accident.<\/p><p>L’assurance IJM n’est pas obligatoire au niveau f\u00e9d\u00e9ral, mais elle est souvent propos\u00e9e par les employeurs (certaines <strong><a href=\"https:\/\/fidulex.ch\/les-conventions-collectives-de-travail-cct-a-geneve\/\">CCT<\/a> <\/strong>exigent que l’employeur souscrive une IJM).<\/p><p>Le taux de cotisation varie en fonction de l’assureur, de la couverture choisie et du secteur d’activit\u00e9. En g\u00e9n\u00e9ral, le taux peut se situer entre <strong>0.5% et 2%<\/strong> du salaire brut.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7c18ca elementor-widget elementor-widget-heading\" data-id=\"e7c18ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cotisations LPP<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-613ec08 elementor-widget elementor-widget-text-editor\" data-id=\"613ec08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les cotisations \u00e0 la pr\u00e9voyance professionnelle (LPP) font partie du syst\u00e8me de s\u00e9curit\u00e9 sociale. La LPP ou 2\u00e8me pilier a pour but principal de conserver le niveau de vie ant\u00e9rieur \u00e0 la retraite. Les taux de cotisation d\u00e9pendent de l’\u00e2ge de l’employ\u00e9 et augmentent progressivement (la cotisation est partag\u00e9e entre l’employ\u00e9 et l’employeur \u00e0 part \u00e9gale) :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-266af4b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"266af4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>25 \u00e0 34 ans :<\/b> 7% du salaire assur\u00e9<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>35 \u00e0 44 ans :<\/b> 10% du salaire assur\u00e9<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>45 \u00e0 54 ans :<\/b> 15% du salaire assur\u00e9<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>55 \u00e0 65 ans :<\/b> 18% du salaire assur\u00e9<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39a56ac elementor-widget elementor-widget-heading\" data-id=\"39a56ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f181946 elementor-widget elementor-widget-toggle\" data-id=\"f181946\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2531\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2531\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quelle est la diff\u00e9rence entre le salaire brut et net ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2531\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2531\"><p>Le salaire brut est le salaire <strong>hors cotisations<\/strong>. Il est plus \u00e9lev\u00e9 que le salaire net. Le salaire net, quant \u00e0 lui, est le salaire brut <strong>diminu\u00e9<\/strong> des cotisations obligatoires.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2532\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2532\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quel est le salaire moyen en Suisse ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2532\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2532\"><p>Le salaire moyen en Suisse s’\u00e9l\u00e8ve \u00e0 <strong>CHF 6’788<\/strong> par mois.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2533\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2533\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment calculer son salaire net \u00e0 partir de son salaire brut ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2533\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2533\"><p>Pour calculer son salaire net \u00e0 partir de son salaire brut, vous pouvez utiliser notre <a href=\"#calculette\">calculette en ligne<\/a>, ou en calculant les cotisations \u00e0 la main en fonction de votre situation.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quelle est la diff\\u00e9rence entre le salaire brut et net ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le salaire brut est le salaire <strong>hors cotisations<\\\/strong>. Il est plus \\u00e9lev\\u00e9 que le salaire net. Le salaire net, quant \\u00e0 lui, est le salaire brut <strong>diminu\\u00e9<\\\/strong> des cotisations obligatoires.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quel est le salaire moyen en Suisse ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le salaire moyen en Suisse s’\\u00e9l\\u00e8ve \\u00e0 <strong>CHF 6’788<\\\/strong> par mois.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment calculer son salaire net \\u00e0 partir de son salaire brut ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Pour calculer son salaire net \\u00e0 partir de son salaire brut, vous pouvez utiliser notre <a href=\\\"#calculette\\\">calculette en ligne<\\\/a>, ou en calculant les cotisations \\u00e0 la main en fonction de votre situation.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The difference between gross and net salary in Switzerland can be significant. Find out all you need to know on the subject, along with some sample calculations.<\/p>","protected":false},"author":1,"featured_media":35260,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[45],"tags":[],"class_list":["post-35259","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-salaires"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/35259","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/comments?post=35259"}],"version-history":[{"count":104,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/35259\/revisions"}],"predecessor-version":[{"id":38181,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/35259\/revisions\/38181"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/35260"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=35259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=35259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=35259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}