13th month salary: entitlement, payout and deductions
The 13th month salary is widespread in Switzerland — but it is not a statutory right. What surprises many: once agreed, it is a fixed salary component with full deductions, a pro-rata claim on resignation and clear rules for hourly pay.
Published: 15.07.2026 · Updated: 15.07.2026
No statute, but a lived standard
Swiss employment law knows no statutory entitlement to a 13th month salary. It arises from the employment contract or a collective labour agreement (CLA) — and it is so widespread in practice that it counts as the standard in most industries. Agreed means binding: the 13th is then a fixed salary component, not an employer’s favour.
Distinguish it from the gratuity (Art. 322d CO): a special payment the employer can — depending on its wording — decide on freely. If your contract says “13th month salary”, salary rules apply; if it says “discretionary gratuity”, you have, in case of doubt, no firm claim.
Payout and pro-rata claim
Payment is usually made in December, with a split across June and December (half a month’s salary each) also common. On joining or leaving during the year, the claim exists pro rata temporis: leaving at the end of September yields 9/12 of the 13th salary with the final settlement.
Arithmetically the 13th month salary equals a supplement of 8.33% (1/12) on the annual salary. On hourly pay it is — where agreed — paid as a supplement on the hourly rate, calculated on the vacation compensation as well. The hourly wage calculator shows the effect on your rate.
Deductions: same as the rest of your pay
The 13th month salary is ordinary AHV-liable pay. The same social contributions come off as for the monthly salary: AHV/IV/EO, ALV, NBU and BVG. It counts toward the insured annual salary for daily sickness benefits and the pension fund. What remains net of the 13th is shown by the “13×” option in the salary calculator.
For withholding tax: the tariff is measured against monthly income. In the payout month the rate therefore rises under the monthly model — progression bites harder in that single month. The five annual-model cantons (Fribourg, Geneva, Ticino, Vaud, Valais) annualise the salary and smooth the effect. Withholding or tax return: over the year, the 13th is taxed like every other franc of salary — more in the guide withholding tax or ordinary assessment.
Common misconceptions
- “The 13th is tax-free” — no, it is fully taxable and contribution-liable.
- “The 13th is a bonus” — no, an agreed 13th is owed salary; a bonus/gratuity follows its own rules.
- “Part-timers have no claim” — they do, proportional to their workload, where agreed.
- “No 13th on hourly pay” — it can be agreed on hourly pay too (8.33% supplement); the contract or CLA is decisive.
Frequently asked questions
Do I have a statutory right to a 13th month salary?
No. The 13th month salary must be agreed in the employment contract or a collective agreement (CLA). Once agreed, it is a binding salary component — unlike a discretionary gratuity under Art. 322d of the Code of Obligations.
Do I get the 13th month salary pro rata if I leave mid-year?
Yes — where a 13th month salary is agreed, a pro rata temporis claim exists on joining or leaving during the year: someone leaving at the end of September receives 9/12 of the 13th salary with the final settlement.
Is the 13th month salary taxed more heavily?
The same tariff applies — but in the payout month your monthly income rises, which under withholding tax in monthly-model cantons can trigger a higher rate for that month due to progression. Annual-model cantons (FR, GE, TI, VD, VS) smooth this across the year. Under ordinary assessment, annual income counts anyway.