Coffee & Consulting - PAYDAY ~ RISKDAY?

Payroll for foreign

Payroll for foreign (local) employees Change: • Work location in Switzerland and abroad (home-office) • Residence abroad (and in Switzerland) Local employee (G-permit – cross border worker) Local employee (B- and L- permit – international weekly commuter) • Payroll: Switzerland (and abroad) • Swiss compensation • Deduction of Swiss social security contributions • (Possibly) deduction of Swiss tax at source • Possibly deduction of foerign tax • Possibly deduction of social security in residence country • Work days • Payroll: Switzerland (and abroad) • Swiss compensation • Deduction of Swiss social security contributions • Deduction of Swiss tax at source • Possibly dedcution of foreign tax • Possibly deduction of social security in residence country • Work days NOTE • Correct calculation of tax at source / tax tariff– check on cross-border taxation • Social security liability – Switzerland or abroad (25% rule in Switzerland) • Work days in residence country – review of tax liability and withholding requirements PAYDAY ~ RISKDAY? J u l y 5 , 2021 COPYRIGHT © CONVINUS 7

Payroll for foreign (not-local) employees Assumption: • Employer abroad • Employment with a foreign employer • Residence in Switzerland (and abroad) PAYDAY ~ RISKDAY? J u l y 5 , 2021 COPYRIGHT © CONVINUS 8