In short
- In Switzerland, the date of the 13th-month salary depends on your contract or your collective labour agreement (GAV/CCT): the law sets no date.
- In the main construction sector (LMV/CN), the 13th is paid at the end of the year, or with the last pay if the contract did not last the whole year; payment every half-year, or every month for people taxed at source, is possible by written agreement (LMV/CN art. 46).
- Pro rata, the 13th is worth 8.3 % (LMV/CN) or 8.33 %, that is one twelfth, of the wages received during the year.
To find out whether you are entitled to it, and how it differs from holidays and public holidays, read our article on the 13th-month salary first.
When is the 13th-month salary paid?
| Your situation | When the 13th is paid | Legal basis |
|---|---|---|
| Permanent employee, no collective agreement | On the date set in the contract, for example in December, or half in June and half in December. If you leave, everything you are owed becomes due at the end of the contract. | Code of Obligations art. 322, 323, 339 |
| Main construction sector (LMV/CN) | At the end of the year. By written agreement: every half-year; every month for people taxed at source. Contract shorter than the year: with the last pay. | LMV/CN art. 46 |
| Temporary work, outside the main construction sector | The collective agreement sets no date. Its minimum wage table includes the 13th share (8.33 %) in the gross hourly wage: it can arrive with every pay. | Staff leasing collective agreement (GAV Personalverleih) art. 18, appendix 2 |
| Temporary work on a main construction site | The LMV/CN rules apply. | Employment Services Act (AVG/LSE) art. 20 |
Under the LMV/CN, the 13th must always be shown separately on the payslip (art. 46 para. 2).
13th or gratuity? A 13th provided for in the contract is part of the wage. A bonus decided freely by the employer is a gratuity: if you leave before, a share is only owed if this was agreed (Code of Obligations art. 322d).
How do I calculate my 13th pro rata?
- Fixed monthly salary: wages of the year ÷ 12, that is 8.33 %. This is the Federal Supreme Court rule, unless the contract sets another formula (official commentary on the staff leasing collective agreement).
- Main construction sector (LMV/CN): 8.3 % of the "relevant wage" received during the year (art. 46 para. 3). It includes in particular the base wage, holidays, public holidays, overtime settled in hours, night and Sunday supplements; not meal or travel allowances (appendix 6).
Fictional example 1. Sandra, a permanent employee, earns CHF 5'000.00 a month. Her contract provides for a 13th-month salary. She leaves the company on 30 June.
- Wages from January to June: CHF 5'000.00 × 6 = CHF 30'000.00.
- 13th pro rata: CHF 30'000.00 ÷ 12 = CHF 2'500.00, paid with her last salary.
Fictional example 2. Paulo, a mason paid by the hour on an LMV/CN site, leaves his agency at the end of June. His relevant wage from January to June (base, public holidays and holidays) comes to CHF 36'000.00.
- 13th pro rata: CHF 36'000.00 × 8.3 % = CHF 2'988.00, with the last pay.
The salary calculator shows holidays and the 13th on top of the base wage.
Why is withholding tax higher in the month of the 13th?
The 13th is taxed at source in the month it is paid (Federal Tax Administration (ESTV/AFC) circular no. 45, para. 6.2). The effect depends on your canton's model.
Monthly model (most cantons). The month is the tax period. The 13th is added to the month's wage, and the rate is chosen from the scale based on that total. Example: CHF 5'000.00 of wage and CHF 5'000.00 of 13th in December. The rate is that of an income of CHF 10'000.00, applied to the CHF 10'000.00. The employer may not spread the 13th over 12 months to soften the rate if the contract does not provide for monthly payment (para. 6.3).
Annual model (Vaud, Geneva, Valais, Fribourg, Ticino). The rate depends on the income of the whole year. The employer can count the 13th from January: the rate then stays the same all year. In the circular's example (2021 scale, single person with no children), CHF 65'000.00 a year (CHF 5'000.00 × 13) gives a rate of 10.4 % every month, instead of 9.5 % for CHF 60'000.00 without a 13th (para. 7.3.1). In the month of the 13th, the tax is higher because the amount is higher, not the rate.
The tax withheld is not necessarily final: you can ask for a recalculation, or a subsequent ordinary assessment (NOV/TOU), until 31 March of the following year (para. 11). See our article on withholding tax.
And if the 13th does not appear?
- Look for a line "13th salary", "13th share", "13. Monatslohn" or "13e salaire" on each payslip, then on the December one or the last one of your contract. See also how to read your payslip.
- Ask your employer or your agency for a written explanation.
- Without a clear answer: the joint committee (paritätische Kommission) of your canton (main construction sector) or a construction trade union.
Frequently asked questions
Is the 13th-month salary always paid in December?
No. The contract or the collective agreement sets the date. Under the LMV/CN, it is the end of the year, unless a written agreement provides for payment every half-year or, for people taxed at source, every month.
I am leaving in March, when will I receive my 13th?
Under the LMV/CN, with the last pay: 8.3 % of the wage from January to March. Without a collective agreement, everything you are owed becomes due at the end of the contract (Code of Obligations art. 339).
What does 8.33 % on my payslip mean?
It is one twelfth (100 ÷ 12): your 13th is paid with every pay, instead of arriving in one go.
- Swiss Code of Obligations (SR 220), arts. 322, 322d, 323, 339, accessed 23 October 2026
- National Collective Agreement for the main construction sector (LMV) 2026-2031, art. 45, 46 and appendix 6, accessed 23 October 2026
- Collective labour agreement for staff leasing (GAV Personalverleih) 2024-2027, version of 11 December 2025, art. 18 and appendix 2, accessed 23 October 2026
- Commentary on the collective labour agreement for staff leasing, October 2025, art. 18 para. 2, accessed 23 October 2026
- Employment Services Act, AVG/LSE (SR 823.11), art. 20, accessed 23 October 2026
- ESTV/AFC, Circular no. 45 of 12 June 2019 (current version), Withholding tax on employees' earned income, paras. 6.2, 6.3, 7.1, 7.3.1, 11 (French), accessed 23 October 2026
- ESTV/AFC, Circular no. 45, appendix III: cantons with the monthly and the annual model (French), accessed 23 October 2026
This article provides general information and does not replace personal advice.