GuidesSwitzerlandUpdated 9 October 2026
How much of your revenue goes on salaries?
The most watched ratio in service businesses: staff costs divided by revenue. The formula, an example, and the averages for your industry.
In three lines
- 1.Staff cost ratio = total staff costs (gross salaries and employer contributions) ÷ revenue excluding VAT × 100.
- 2.Example: CHF 26,000 of salaries and contributions for CHF 65,000 of revenue, so 40%.
- 3.A single month says little: compare each month with the same month last year. The trend is what matters.
| Industry, in Switzerland (2024) | Staff costs | Purchases |
|---|---|---|
| Restaurants | 41.7% | 31.6% |
| Accommodation | 39.7% | 25.3% |
| Retail | 17.6% | 65.6% |
| Finishing trades and craftsmen | 37.5% | 42.8% |
| Architects and engineers | 40.8% | 36.2% |
| Accountants and lawyers | 63.3% | 10.1% |
| Other services (hairdressing, repairs, associations) | 44.4% | 28.2% |
| Care homes | 78.2% | 11.7% |
As a percentage of revenue. Swiss Federal Statistical Office, tables T 06.04.01 and T 06.04.02, provisional 2024 figures published on 9 July 2026: averages for the whole industry. Staff costs include salaries and social contributions; purchases include goods, materials, bought-in services and energy.
Getting it right
What counts as staff costs
Gross salaries, the 13th month salary, bonuses and employer contributions: social security, unemployment insurance, family allowances, pension fund, insurance.
Revenue, without VAT
The VAT you collect isn’t yours: use revenue excluding VAT.
Read the averages with care
These are averages for the whole industry, large companies included. In a sole proprietorship, the owner’s pay isn’t a salary, so the ratio looks lower.
Month by month
A peak-season month lowers the ratio, a quiet month raises it. Compare each month with the same month last year.
In Novteam: “Finance” calculates your staff cost ratio every month and compares it with the same month last year and with your target.
In Novteam
You enter your monthly figures or import your spreadsheet. Novteam calculates your staff cost ratio, margin and result, and compares them with last year and with your targets, alongside the averages for your industry.
FinanceQuestions
Should I include my own salary?
In a limited company, yes: you are an employee of the company. In a sole proprietorship, your pay isn’t a salary, so compare with care.
What ratio should I aim for?
There’s no universal right number. Your industry average is a benchmark, not a rule: above all, compare with your own months.
How often should I calculate it?
Every month if possible, once salaries are paid and revenue is known. At least every quarter.
Sources
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