Consequences for payroll_COVID-19

CASE 3: New starter in

CASE 3: New starter in Austria April 2020 Social security Austrian national is is employed by ABC • If Consulting A1 or Certificate Ltd in of Zurich, Coverage Switzerland. exists: No He changes wanted (social to move security from Austria contributions to Switzerland in home as of country) 1 March 2020, • Recommended which was his to start check date. whether all Due pillars to the of current social security COVID-19 are covered situation, • Definite he premature is since March end of 2020 the working assignment: from his A1 home or Certificate in Austria of and was Coverage never in Switzerland. should be cancelled How das the salary calculation for April look like? Basis Total Base salary 8’000.00 Child allowance Children 2 200 400.00 Total gross salary 8’400.00 Less: Social security contributions 5.275% 8’000 -422.00 Unemployment insurance I 1.10% 8’000 -88.00 Unemployment insurance II 0% 0 0.00 Accident insurance (non-professional) 1% 8’000 -80.00 Daily sickness insurance 1% 8’000 -80.00 Pension fund 450 -450.00 Tax at source ZHB2N 3.01% 8’400 -252.84 Net salary (pay-out) 7’027.16 Remarks: all workdays worked in France due to COVID-19 TO DO: Social security: check regarding enrollment / A1 Taxation: Reviewing situation Austria / Switzerland COPYRIGHT © CONVINUS We are in this together – Consequences for payroll & COVID-19, April 28, 2020 8

Our online events in the upcoming weeks – you can find all details on convinus.com COPYRIGHT © CONVINUS We are in this together – Consequences for payroll & COVID-19, April 28, 2020 9