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Risks Correct assessment

Risks Correct assessment of: ABC AG Herr Strasse 21 Peter Müller 8000 Zürich Bahnhofstrasse 5 4000 Riehen 1. Assessment of compensation elements / Mitarbeiter-Nr.: Abteilung: benefits / expeses for social security and income tax Salary calculation per 25. Juni 2021 Zürich, 21. Juni 2021 2. Social security liability • Swiss social security contributions Type of salary Basis Basis Subtotal Total • Foreign social security contributions 3. Tax liability • Swiss Tax withholdings • Foreign tax withholdings 4. Work days in a different country 5. Stock options / employee shares Base salary home country 4’636.75 SFR. 4’636.75 SFR. social security Germany 824.90 SFR. 824.90 SFR. group health insurance 289.35 SFR. 289.35 SFR. health insurance 299.15 SFR. 299.15 SFR. Total home country 6’050.15 SFR. 6’050.15 SFR. Base salary host country 4’859.10 SFR. 4’859.10 SFR. housing 1’690.00 SFR. 1’690.00 SFR. company care - private use 329.20 SFR. 329.20 SFR. gross-up pension fund 743.30 SFR. 743.30 SFR. gross-up taxes 3’726.75 SFR. 3’726.75 SFR. Total host country 11’348.35 SFR. 11’348.35 SFR. Gross Salary Gross salary taxable 17’398.50 SFR. 17’398.50 SFR Risks: • Non-compliance • Fines • Offences • Criminal sanctions Tax at source (Basel-Landschaft, C0N) 3’726.75 SFR. 21.42% -3’726.75 SFR. gross-up pension fund 743.30 SFR. -743.30 SFR. company care - private use 329.20 SFR. -329.20 SFR. Net salaryy 12’599.25 SFR. Compensation home salary 4’636.75 SFR. -4’636.75 SFR. social security Germany 824.90 SFR. -824.90 SFR. health insurance 289.35 SFR. -289.35 SFR. health insurance 299.15 SFR. -299.15 SFR. Payable salary 6’549.10 SFR. PAYDAY ~ RISKDAY? J u l y 5 , 2021 COPYRIGHT © CONVINUS 3

Payroll aspects • Base salary • Swiss salary level • Child allowance • Other allowances • Gross or net • Expat expenses Compensation Social security & Insurances • Switzerland: AHV/IV, unemployment, accident, pension fund, daily sickness insurance • Foreign insurance / pension fund deductions • Social security treaty • Exemption • Child allowance, if children are living not in Switzerland • Bonus • Stock options, Employee shares, etc. Benefits Taxes • Switzerland: tax at source deduction • Hypothetical tax deduction • Reimbursement of income tax • Double tax treaty • Factual employer • Employment of spouse residing outside of Switzerland PAYDAY ~ RISKDAY? J u l y 5 , 2021 COPYRIGHT © CONVINUS 4