Coffee & Consulting - PAYDAY ~ RISKDAY?

Payroll requirements for

Payroll requirements for business traveller Assumption: - Employer abroad - Employment with a foreign employer - Residence abroad Business traveller (120-days permit / notification) Business traveller (notification) • Payroll abroad • Compensation from abroad • Swiss salary level • Hotel, Lodging, Travel • Deduction of foreign social security contributions • Deduction of foreign tax at source • Shadow-Payroll Switzerland • Compensation from abroad • Swiss salary level • Hotel lodging travel • Social security contributions • Tax at source Note • Assessment of Swiss equvivalent salary / additional expat payments • Assessment whether Swiss social security contributions have to be deducted (no social security treaty) • Assessment whether Swiss tax at source liability (no double tax treaty / factual employer in Switzerland) PAYDAY ~ RISKDAY? J u l y 5 , 2021 COPYRIGHT © CONVINUS 11

COPYRIGHT © CONVINUS PAYDAY ~ RISKDAY? J u l y 5 , 2021 Your Questions? 12