1.3.3 Paying Salaries

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Switzerland /1. Payroll basics /1.3 Key reporting requirements and deadlines / 1.3.3 Paying salaries

Commentary

Switzerland

Employees are entitled to receive their salary at the end of each month (Code of Obligations, Art 323). Employers are required to pay their employees 'the agreed, usual or fixed salary by a standard employment contract or collective agreement'. Although there is an obligation to

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3.7.3 Maternity pay

1.3.1 Monthly filings

Introduction

2.2.1 ATP Livslang Pension

6.1.3 Employer has no place of business in jurisdiction

2.3.3 Lump sum wage and church tax

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1.3.3 Paying salaries

Switzerland

3.7.3 Maternity pay

1.3.1 Monthly filings

Introduction

2.2.1 ATP Livslang Pension

6.1.3 Employer has no place of business in jurisdiction

2.3.3 Lump sum wage and church tax

1.1.1 Glossary of payroll terms

5.4.4 Obligations for foreign employers where no PE is created

2.3.3 Danish Hydrocarbon Tax

5.3.1 Short term business visitors

8.2 Appeals process

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

2.2.4 Contributions for employers of 20+ employees

3.7.3 Sale of shares

7.1 Per diems

9.6.2 Holiday pay

2.1.1 Tax deduction cards

2.1.3 Tax calculation

7.1 Commuting costs

3.2 French national minimum wage (SMIC)

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1.3.3 Paying salaries

Switzerland

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