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  • Writer's pictureHumanX Team

Swiss taxation at source for foreign workers

Foreigners tend to consider Switzerland as the best country to work at due to all the benefits it offers. The first advantage that comes to mind is high salaries and low taxes.

But let’s see up close how the Swiss taxation works for all foreign workers.

All workers are subject to taxation. Switzerland is a federal state, known as the Swiss Confederation, and is divided into different administrative areas known as Cantons. Each Canton set their tax rates, with the exception of taxes set by the state, which will then be levied by them and the government.

What does tax at source mean?

It means that all taxes are deducted directly by the employer, these are calculated on the basis of the gross income of the employee.

As we have already seen in the previous post foreign employees who have a residence permit (B and C) must file a tax return each year.

The tax at source rates based on the average rate of the ordinary taxes (taxes of each individual canton) vary for each employee depending on their marital status, number of children and general deductions. Considering that the federal and communal taxes are also applied, each circumstance has its own individual tax rate and is different for each employee.

HumanX, as a Swiss agency in possession of federal and cantonal authorizations for the staff leasing, is therefore able to calculate tax at source according to the canton of residence.

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