The term "Salary" corresponds to remuneration (in cash or in kind) for the work done by a person on another person’s behalf under the terms of a written or oral contract. This other person may be a natural person or a corporate entity (business, non-profit-making institution or government department). Thus, the concept of salary does not cover income from self-employed activity on a person’s own account. It is customary to make a distinction between gross salary (before deduction of the employee’s social security contributions) and net salary (after deductions).
(see also related concept «Remuneration»)
Statistical sources
Swiss Earnings Structure Survey (SESS): the salary components taken into consideration are the gross salary for October (including social security contributions payable by the employed person for social insurances, benefits in kind, regular bonus payments, turnover participation and commissions), teamwork allowances and allowances for Sunday or night work, 1⁄12 of the 13th salary and 1⁄12 of special annual payments. The findings are expressed in standardized gross monthly salaries (recalculated on the basis of a full-time equivalent of 4 1⁄3 weeks with a 40-hour working week).
Swiss Wage Index (SWI): The index is calculated from the standardised gross contractual salary. The standardised gross contractual salary corresponds to the wage specified in the employment contract for a full-time employee. It includes the basic salary as well as the 13th salary (including any 14th and subsequent salaries), the cost-of-living allowance, holiday pay and public holiday allowances. This is the salary before any deduction of social insurance contributions (OASI/IV, LEC AC, AANP), contributions (ordinary and voluntary) to LPP occupational pension funds (2nd pillar) and before deduction of taxes, without family allowances and payments in kind. This excludes sporadic salary components (e.g. sporadically paid bonuses, premiums and commissions), the employer's share of lump-sum benefits or pension contributions, and overtime pay.
Swiss Labour Force Survey (SLFS): captures the professional income of employees and the self-employed belonging to the permanent resident population. The components of an employee’s remuneration are the gross salary, 13th and 14th salary, premiums and bonuses.
Wage Agreements Survey (WAS): measures the adjustment of actual salaries and minimum salaries (generally: basic gross salary + 13th salary) agreed by management and staff within the framework of the collective labour agreements (CLA) selected. Minimum salaries are the minimum amounts collectively negotiated and laid down in a CLA or in a rider thereto.
Other sources: household Budget Survey and administrative data from the Old-Age and Survivor's Insurance System (AHV/AVS) which make it possible to calculate the "remuneration of employees" used in the Income Account that is part of the National Accounts.
