TAX AT source

If you hire foreign employees, you may likely have tax obligations towards the cantonal Tax authorities. Any income earned by a foreign employee holder of a B/L or G permit will in most Cantons be subject to Tax source on the salary, with a few cantonal exceptions. It is important to note that Tax at source needs to be reported to the residency canton of the employee.

As an employer, the first thing you have to do is to obtain an employer ID to pay in the taxes withheld, called “DPI-Débiteur prestation imposable” in Romandie or “Schuldner der steuerbaren Leistungen (SSL) ” in German-speaking Switzerland .

Payroll information transmission

The payroll information is automatically transferred by Swissdec if you are using an adequate payroll software or have outsourced your payroll to a trusted partner, like Synergix SA, which uses Swissdec-certified tools.

The three-pillar system in Switzerland is quite unique in its construction.

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