Social charges are levied from one’s salary.
For general information on wages and social security contributions in Switzerland,
Generally, any taxable person living in Switzerland has to pay an income tax. It is perceived by the Confederation, the canton and the communes. Bear in mind that there can be important variations in tax rates depending on which canton and commune you live in.
Swiss citizens and holders of a C permit must pay personal income tax. It is collected for one fiscal year (the fiscal year usually coincides with the civil year). The person pays his or her taxes by slices (multiplied by the number of payment forms sent to you by the authorities), depending on a taxation decision.
Foreign residents in possession of another permit are subject to source tax. This tax is directly deducted from the employee’s salary by the employer.
You will find more details on our human resources desk’s website .