Witholding tax rate calculation

Wolde

Hello, community!
One of our new employees works in one canton, but lives in another. Which withholding tax rate should be applied to his salary - the one that is applicable at the place of employment or the one that is applicable at the place of residence?

Pauwels

Wolde

The applicable withholding tax rate depends on the place of residence of the employee (in your case, in the canton where he lives), as well as on the size of his salary, civil status and church tax.

Each canton has its own website with list of withholding tax rates.

Coppens

Hello,

One of the employees has both short-time work and withholding tax. Which salary is the basis for withholding tax, that is excluding short-time work (as also for SVA, BVG, KTG) or including short-time work?

Pauwels

Coppens

Basis is the salary including short-time work. Select the correct withholding tax rate for your canton based on this amount.