Ok, that is heaps and heaps of info. After reading it, I am not sure that my 31% is correct.

What my contract says (which I still have to sign) is this:

1-
Starting salary (all rounded off):
86000

2- magically reduced to 76000, no idea why

3- this 76000 is then multiplied by all the different % of insurances
(5.05% AVG, 1% ALV, 0.51 Unfall, 10.4% Bernische Pensionkasse, and then 1.2% Verwaltung on 1 months part of 76000),

Together these are the employer contributions I have to pay. Then I presume this 76000 becomes my taxable income?

4- Because then they take out this. based on the 76000
5.05% AVG, 1% ALV, 0.38% unfall and 8.4% Bernische PK

These are my employee contributions I guess.

Then they take out 9.9 % quellensteuer on the 76000.

So I have no idea whether I phrased it correctly, as the actual quellensteuer is only 9.9 %, but in total the contributions, including quellensteuer, amount to 31% if you add it all up (excluding health).

And they pay the net result income out in 13 months equal shares.

But I am confused about what you said about receiving a bill. If the tax as maybe in my case has already been taken out on the 13th month, why would I receive a bill if I leave? are you saying most people get the 13th month parts in June and December ahead of time? So it has nothing to do with how the tax on the 13th month is calculated, is that right?

Also, if you would still think this all adds up to too much, it would seem it is due to the fact I pay employer contributions right? Or would it seem something else has gone wrong as well?

Either way, I know there may be nothing I can do about it. I do not mind paying tax either, but I am disappointed that I have to pay all these pension contributions (employer+employee) because I do not think I can ever take a pension home. (I will be here until after 2007 and being an EU citizen then would mean the Swiss maintain the right of keeping all my contributions; and since I move country every few years, I have this huge AVG and PK hole opening up chasms behind me).

If I go down the route of claiming tax back, I heard you then have to do it every year, even if you have a B and <120k. Is this true?

Anyhow, I really appreciate all the help from you guys.