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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Switzerland /8. Non-compliance to withholding requirements / 8.1 Employer failures

8.1 Employer failures

Switzerland

8.1�� Employer failures

Employer failure	Brief description	Consequence
Late payment of withholding tax		Interest 4.75%, to decrease to 4.5% from 1 January 2025
The employer fails to withhold it or withholds an insufficient amount – LIFD, Art 175, al and LHID, Art 56, al 1. 18	Fails

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9.7.2 Civil contracts

Introduction

7.1 Business travel and subsistence

8.2 Failure to pay over withheld amounts

9.5 Work permits

2.3.3 Lump sum wage and church tax

6.1.1 EU social security agreement

4.2 Company car

2.2.1 Mandatory social documents

2.3.3 Danish Hydrocarbon Tax

8.2 Failure to pay social security

4.12 Beneficial loans

2.2 Social security contributions

8.2 Appeals process

6.2 Double tax relief

2.3.2 Solidarity surcharge

3.3 Leave of absence

1.1 Introduction: overview of the domestic payroll system

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)

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