There is no statutory minimum wage in Switzerland. However, many sectors have a collective employment agreement (Gesamtarbeitsvertrag – GAV) in which minimum wages are laid down.
The amount specified in the employment contract is the gross salary. However, your social insurance contributions will be deducted from this and you will receive a net salary. In the case of most persons with a residence permit B, an L permit for short-term residence or a G Permit for cross-border commuters, tax at the source is also deducted directly.