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Commentary

1.2 How are filings done?

Switzerland

Because taxes in Switzerland are levied at the federal, cantonal and municipal levels, payroll administration and reporting can be complicated. The Swiss Franc (CHF) is the official currency of Switzerland.

When processing payroll in Switzerland, employers need to consider the following employment requirements: compensation, working hours, holidays, maternity leave, sick leave, termination and severance (see 3.2 and 9.1).

Employers can choose to either process their own payroll

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