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Switzerland Tax Agency Posts FAQs on Withholding Tax Calculations for Employee Earned Income

Sept. 29, 2022, 5:00 AM

The Swiss Federal Tax Administration Sept. 26 posted online FAQs on withholding tax calculations on the earned income of employees. Topics covered include: 1) procedures for calculating withholding taxes when days are worked in Switzerland and abroad; 2) the non-inclusion of meal allowances in wages subject to withholding; 3) rounding rules to apply to income in determining tariff levels; 4) procedures for calculating gross income from multiple part-time jobs with different employers; 5) the distinction between periodic and aperiodic services; and 6) rate-determining rules for bonus payments made after the end of employment. [Switzerland, Federal Tax Administration, 09/26/22]

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