---
title: "Withholding tax: the Swiss employer's obligations (reporting, deadlines, penalties)"
url: https://www.ibani.com/en/guides/swiss-employer-withholding-tax-obligations
lang: en
date_modified: 2026-10-01
author: "Brice DELHOME"
---

![An HR department withholding tax at source from salaries and paying it over to the canton](https://www.ibani.com/images/obligations-employeur-impot-source-suisse.png)

# Withholding tax: the Swiss employer's obligations (reporting, deadlines, penalties)

 Reading time: 14 minutes | **Updated: 1 October 2026**

By [Brice DELHOME](https://www.ibani.com/en/author/brice-delhome)

📌 In short: the employer is the tax collector, and it is liable for the tax

-   **Three legal obligations:** withhold the tax from every salary payment, give the employee a certificate of the amount withheld, and pay the tax over to the competent canton with a return (LIFD, art. 88).
-   **Short deadlines:** notification of a new employee taxed at source within **8 days**, a return, monthly as a rule, submitted within **30 days**, and corrections possible until **31 March** of the following year. Ticino, Jura and, without electronic reporting, Neuchâtel work on a quarterly basis.
-   **Strict liability:** if too little is withheld, the employer pays the difference, including when the error stems from incorrect information given by the employee, and even after the contract has ended.
-   **A commission in return:** 1% to 2% of the tax withheld depending on the canton, reduced or withdrawn in the event of delay.
-   **Since 1 January 2026**, employers of cross-border workers resident in France must also certify their telework rate, through the electronic return or on a form.

As soon as a Swiss company employs someone taxed at source, most often a B or L permit holder or a cross-border worker, it becomes the collector of part of that employee's tax. The law does not merely hand it the task of withholding: it makes the company **liable for the amount**, whatever the cause of an error. This guide sets out, provision by provision, what the employer must do, by when, what it receives in return and what it risks. Federal rules are the same across the country; deadlines and the commission vary from canton to canton, and are flagged as such.

## 1\. Which employees must you tax at source?

The law distinguishes two groups, and nationality is not the criterion.

### Employees domiciled in Switzerland without a C permit

Workers domiciled or staying in Switzerland who do not hold a settlement permit are taxed at source ([LIFD, art. 83](https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr#art_83)). In practice, these are mainly B or L permit holders, as well as provisionally admitted persons, asylum seekers and people granted protection (F, N and S permits). One exception: spouses living in the same household are not taxed at source if one of them is Swiss or holds a C permit. Circular No. 45 of the Federal Tax Administration (FTA) specifies that the exception no longer applies if that spouse lives abroad in a separate home.

Taxation at source ends on the first day of the month following the grant of a C permit, of Swiss citizenship, or marriage to a Swiss national or a C permit holder. It is up to the employer to keep track of these changes: an employee who obtains a C permit in March must no longer have tax withheld from their April salary.

### Employees domiciled abroad, cross-border workers included

Workers domiciled abroad are taxed at source on the income from their work in Switzerland ([LIFD, art. 91](https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr#art_91)), even if they are Swiss or hold a C permit. The tax agreements concluded with neighbouring countries do, however, change what the employer must withhold:

-   **France, agreement of 11 April 1983** (Bern, Solothurn, Basel-Stadt, Basel-Landschaft, Vaud, Valais, Neuchâtel and Jura): the cross-border worker is taxed in France, and the employer withholds nothing **if it has received the employee's certificate of tax residence** (form 2041-AS or 2041-ASK), to be renewed every year. Without a valid certificate when the salary is paid, it withholds the tax according to the ordinary tariffs.
-   **In the cantons that are not party to this agreement**, Geneva first among them, cross-border workers are taxed at source, whatever their nationality.
-   **Germany**: the withholding is capped at 4.5% (tariffs L, M, N, P and Q) if the employee hands over the German tax authority's Gre-1 form each year. Without this form, the ordinary tariffs apply.
-   **Italy**: since 1 January 2024, new cross-border workers are taxed under tariffs R, S, T, U and V, at 80% of the ordinary rate. Existing cross-border workers in the cantons of Ticino, Graubünden and Valais remain on tariffs A, B, C and H. For new cross-border workers, the Ticino directive also requires the employer to record the Italian tax code and place of birth.

Hiring a cross-border worker, G permit included, is covered in detail in our [employer checklist for hiring a cross-border worker](https://www.ibani.com/en/guides/hire-cross-border-worker-switzerland-employer-checklist).

## 2\. What are your three legal obligations?

[Article 88 LIFD](https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr#art_88) refers to the employer as the "debtor of the taxable benefit" and imposes three obligations on it, mirrored for cantonal taxes by article 37 of the Tax Harmonisation Act (LHID):

1.  **Withhold the tax** when each cash salary payment falls due, and collect it from the employee on other benefits, such as benefits in kind and tips. The tax is calculated on gross income, including ancillary income.
2.  **Give the employee a certificate** of the amount withheld. Circular No. 45 requires this amount to appear on every payslip and in box 12 of the salary certificate.
3.  **Pay the tax over** periodically to the competent tax authority, with the corresponding returns, and give it access to all documents needed for an audit.

Two points matter in practice. The employer must withhold the tax even if the employee lives in a different canton from the company. And it must withhold it regardless of any objection from the employee or any wage garnishment ([OIS, art. 2](https://www.fedlex.admin.ch/eli/cc/2018/274/fr#art_2)).

Circular No. 45 adds a duty of care: the employer is responsible for establishing the employee's personal circumstances (marital status, children, the spouse's employment, church membership), checking the information received and determining whether the employee is subject to withholding tax.

## 3\. Which tariff applies, and when should it change?

The tariff depends on the employee's family situation. The main ones are set by [article 1 OIS](https://www.fedlex.admin.ch/eli/cc/2018/274/fr#art_1):

| Tariff | Situation |
| --- | --- |
| A | Single person (unmarried, divorced, separated or widowed) with no dependent children |
| B | Married couple where only one spouse is in gainful employment |
| C | Married couple where both spouses are in gainful employment |
| H | Single person living in the same household as dependent children |
| L, M, N, P, Q | Cross-border workers resident in Germany (withholding capped at 4.5%) |
| R, S, T, U, V | New cross-border workers resident in Italy (80% of the ordinary rate) |

The full code adds the number of children and whether church tax applies (Y for yes, N for no). Where the employee does not provide reliable information, Circular No. 45 requires the default tariff A0Y, or C0Y for a married person. Geneva also prohibits applying tariffs A1 to A5 without the written approval of its withholding tax department.

Any change in circumstances that alters the tariff (marriage, divorce, birth, the spouse starting or stopping work, leaving a church) applies **from the following month**. A full breakdown of the codes, from the employee's point of view, is in our guide to [withholding tax tariff codes](https://www.ibani.com/en/guides/withholding-tax-tariff-codes-switzerland).

## 4\. Which deadlines apply, canton by canton?

Three deadlines are set at federal level:

-   **8 days** to notify the hiring of a person taxed at source, from the start of their employment, and the same period to notify a change in circumstances ([OIS, art. 5](https://www.fedlex.admin.ch/eli/cc/2018/274/fr#art_5)). An employer that reports electronically can make this notification in the monthly return.
-   **30 days** to submit the return to the tax authority, from the end of the reporting period, which is monthly as a rule (Circular No. 45, section 9.3.1).
-   **31 March** of the following year to correct a return yourself, or to ask the tax authority for a ruling if in doubt (Circular No. 45, section 9.4; [LIFD, art. 137](https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr#art_137)).

The frequency and payment deadline are then a matter of cantonal law, and the differences are real:

| Canton | Reporting frequency | Deadline |
| --- | --- | --- |
| Geneva | Monthly | 30 days after the salary is paid; balance and certificates by 31 January at the latest |
| Vaud | Monthly summary list | 30 days; paper form reserved for employers with fewer than 14 people taxed at source |
| Fribourg | Monthly | Payment by the 30th day after the salary is paid at the latest |
| Valais | Monthly | Tax due 30 days after the salary falls due, interest thereafter |
| Neuchâtel | Quarterly, monthly with electronic reporting | Payment 30 days after the due date |
| Jura | Quarterly (31 March, 30 June, 30 September, 31 December) | Payment 10 days after the due date |
| Ticino | Monthly withholding, quarterly return and payment | 10 days after 31 March, 30 June and 30 September; 4th quarter settled with the annual return by 31 January |
| Basel-Stadt | Monthly, quarterly possible for regular payments | 30 days after the due date |
| Zurich | Monthly, quarterly for fewer than 10 people taxed at source | 30 days after the end of the period; payment on invoice |

Returns are increasingly submitted electronically, either from Swissdec-certified payroll software (ELM standard) or through the canton's portal. In Geneva and Ticino, only submissions in ELM version 5.0 or later are accepted from the 2026 tax year.

## 5\. Which canton do you pay the tax to?

Not necessarily the company's canton. [Article 107 LIFD](https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr#art_107) sets the rule:

-   for an employee **domiciled in Switzerland**, the competent canton is the canton of their domicile or stay when the salary falls due;
-   for an employee **domiciled abroad**, it is the canton where the employer has its registered office or permanent establishment.

A Vaud company employing a B permit holder domiciled in Geneva therefore reports this tax to Geneva, under Geneva's rules. When an employee moves from one canton to another, the tax is reported to the new canton from the month following the move.

## 6\. Monthly or annual model: what difference does it make to payroll?

Two calculation methods coexist, and the competent canton imposes its own. Five cantons apply the **annual model**: Fribourg, Geneva, Ticino, Vaud and Valais. The other 21 apply the **monthly model**.

-   **Monthly model:** the month is the tax period. The 13th-month salary is taxed in the month in which it is paid, and if it is not paid in monthly instalments under the contract, Circular No. 45 prohibits spreading it over the year to smooth the rate.
-   **Annual model:** the rate is determined on annual income. Instead of recalculating every month, the employer can correct differences in income or circumstances at the end of the year, in December, or when the employment relationship ends. A variable salary, a bonus or part-time work during the year then results in an adjustment on the last salary payment.

A company present in several cantons, or employing staff domiciled in different cantons, therefore needs payroll software that handles both models at once. How the 13th-month salary works under employment law is explained in our guide to [the 13th-month salary in Switzerland](https://www.ibani.com/en/guides/13th-month-salary-switzerland-rules-calculation).

## 7\. How much is the collection commission worth?

The collection work is paid. The employer receives a commission of between **1% and 2% of the tax withheld**, at a rate set by the canton ([LIFD, art. 88 para. 4](https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr#art_88)). The canton can grade it according to the reporting procedure, and it can reduce or withdraw it if the employer fails to meet its obligations ([OIS, art. 6](https://www.fedlex.admin.ch/eli/cc/2018/274/fr#art_6)).

| Canton | Commission | Conditions |
| --- | --- | --- |
| Geneva | 2% | Reduced by 20% if the summary list arrives late, by 50% for a repeat within three years, withdrawn in the event of an assessment by default |
| Vaud | 2% or 1% | 2% for an electronic return paid on time, 1% on a paper form |
| Fribourg | 2% or 1% | 1% if the employer does not use electronic reporting |
| Valais | 2% | For a return submitted electronically (2025 directives) |
| Ticino | 1.50% | May be refused in the event of an assessment by default |
| Jura | 2% | Withdrawn if returns are not submitted after a reminder |
| Basel-Stadt | 2% | Deducted directly from the payment |
| Zurich | 2% | May be reduced or withdrawn in the event of non-compliance |

Example: a Geneva company that withholds 8,000 francs of tax at source each month across all its employees receives 160 francs a month, or 1,920 francs a year. In Geneva, a summary list submitted late cuts this commission by 20%, and by half for a repeat: punctuality has a directly measurable value.

## 8\. What should you do if the withholding is wrong?

An error in the tariff or in the relevant salary can be corrected, but not indefinitely.

### Correcting it yourself until 31 March

The employer can make the necessary corrections itself, provided it notifies the tax authority by 31 March of the year following the salary payment at the latest. With an electronic return, the correction follows the Swissdec rules; in Geneva, it is included in the following month's submission. If in doubt about the amount to withhold, the employer, like the employee, can ask the tax authority for a ruling within the same deadline. It must continue to withhold the tax until that ruling has become final ([LIFD, art. 137](https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr#art_137)).

### Too little withheld: the employer pays

[Article 138 LIFD](https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr#art_138) leaves no room for doubt: where the employer has withheld too little or nothing at all, the authority requires it to pay the missing tax. It keeps a right of recourse against the employee, which means tracking them down and persuading them. Conversely, tax withheld in excess must be **refunded to the employee**.

**⚠️ Liability without fault:** according to Circular No. 45, the employer's liability is strict. It also covers errors or incorrect information from the employee and from third parties, and an additional payment can be claimed even after the employment contract has ended. A personal circumstances form signed by the employee and updated every year does not remove this liability, but it documents the employer's diligence, which is useful when assessing any fault, and makes recourse against the employee easier.

From the employee's side, the Geneva correction procedure is explained in our guide to [correcting withholding tax in Geneva](https://www.ibani.com/en/guides/geneva-withholding-tax-correction-cross-border-workers).

## 9\. What are the penalties for non-compliance?

The Federal Act on Direct Federal Taxation provides for three levels, in addition to payment of the missing tax:

| Breach | Penalty | Legal basis |
| --- | --- | --- |
| Breach of a procedural obligation despite a formal reminder (return not submitted, information refused) | Fine of up to 1,000 francs, up to 10,000 francs in serious or repeat cases | LIFD, art. 174 |
| Tax not withheld or insufficiently withheld, intentionally or through negligence | Fine generally equal to the amount of tax evaded, reduced to as little as one third for minor fault, up to three times for serious fault | LIFD, art. 175 |
| Tax withheld but misappropriated for the benefit of the company or a third party | Imprisonment of up to three years or a monetary penalty | LIFD, art. 187 |

Delay is costly too. Circular No. 45 points out that a late employer can lose its collection commission, pay default interest on tax invoiced and not paid, and have the tax set by assessment by default. For the federal share, the default interest rate is 4.0% in 2026; each canton sets its own for its own taxes. Zurich specifies that it charges interest on late returns even when an extension has been granted.

## 10\. What changes with cross-border workers' telework?

Since 1 January 2026, the amendment to the tax treaty between Switzerland and France has set a lasting rule: up to **40% of working time** per calendar year, for a cross-border worker taxed at source in Switzerland (notably in Geneva), pay for telework carried out in France remains taxable in Switzerland, and Switzerland passes 40% of the tax levied on that share back to France.

For the employer, this means a new reporting obligation. It must record the exact telework percentage of each cross-border worker resident in France and certify it to the tax authority, including when the employee has not teleworked at all. Temporary assignments outside Switzerland count towards this percentage up to a limit of 10 days. The certification goes through the electronic return (Swissdec ELM 5.3 or later) or the cantonal portal; failing that, a paper form must be completed. It also covers cross-border workers in the cantons of the 1983 agreement, for whom the employer withholds no tax at all: their salary data is exchanged automatically with France.

This 40% threshold applies only to cross-border workers resident in France. For cross-border workers resident in Italy, the Valais withholding tax directives allow a tolerance of **no more than 25%** of working time spent teleworking. Cross-border workers resident in Germany are subject to different rules again: if in doubt, the tax authority of the competent canton can confirm the applicable limit.

A law adopted on 19 December 2025 will also allow cantons, from 1 January 2027, to require this data to be submitted electronically. The practical rules on cross-border telework, for employers and employees alike, are brought together in our guide to [cross-border workers' telework](https://www.ibani.com/en/guides/cross-border-telework-switzerland-rules).

## 11\. What does an employee's subsequent ordinary assessment change?

An employee domiciled in Switzerland whose gross salary reaches **120,000 francs** a year is subject to subsequent ordinary assessment ([OIS, art. 9](https://www.fedlex.admin.ch/eli/cc/2018/274/fr#art_9)), and remains so until their taxation at source ends, even if their salary falls back below that threshold. Others can apply for it, by 31 March of the following year at the latest; a cross-border worker can do so only if at least 90% of their household's worldwide income is taxable in Switzerland ([OIS, art. 14](https://www.fedlex.admin.ch/eli/cc/2018/274/fr#art_14)). Ordinary assessment applies until the end of liability to withholding tax, and the tax withheld is credited without interest against the ordinary tax ([LIFD, art. 89 paras. 5 and 6](https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr#art_89)): the employer therefore continues the monthly withholding. Quasi-resident status is explained in our guide to [quasi-resident status](https://www.ibani.com/en/guides/quasi-resident-status-switzerland-taxes).

## 12\. The HR checklist, from hiring to departure

-   **On hiring:** check the permit and domicile, have a personal circumstances form completed, determine the tariff and the competent canton, notify the employee within 8 days.
-   **For a cross-border worker:** obtain the certificate of tax residence (2041-AS or 2041-ASK) or the Gre-1 form every year before the first salary payment, record the Italian tax code of a new cross-border worker resident in Italy where the canton requires it, as Ticino does, and track their telework rate.
-   **Every month:** apply changes in circumstances from the following month, withhold the tax on gross pay, submit the return within the competent canton's deadline, check the canton's invoice, if it issues one, and pay on time.
-   **At year end:** under the annual model, make the adjustment on the December salary; hand over the certificates and enter the tax withheld in box 12 of the salary certificate.
-   **Until 31 March:** correct the previous year's returns, or ask for a ruling if in doubt.
-   **When an employee leaves:** notify the end of employment and, for a cross-border worker who asks for it, issue the certificate provided for by article 127 LIFD.

Salary certificates intended for a foreign tax authority are covered in our guide to [the Swiss salary certificate](https://www.ibani.com/en/guides/swiss-salary-certificate-foreign-tax-authority), and reading a payslip in our guide to [the Swiss payslip](https://www.ibani.com/en/guides/swiss-paycheck).

### Paying staff in francs when they live in euros

Withholding tax is calculated and paid in francs, but cross-border workers spend in euros. Paying the salary in francs, or in another currency, does not have the same legal consequences for the company: our guide to [multi-currency payroll](https://www.ibani.com/en/guides/multi-currency-payroll-international-team) covers the options. [ibani](https://www.ibani.com/en/businesses) is a Geneva-based financial intermediary, not a bank, that converts and transfers francs into euros for companies and their employees; you can follow the day's rate on our [CHF-EUR converter](https://www.ibani.com/en/currency-converter/chf-to-eur-rate).

## 13\. Frequently asked questions

Two groups. First, workers domiciled or staying in Switzerland who do not hold a C settlement permit, for example B or L permit holders, unless they live in the same household as a spouse who is Swiss or holds a C permit. Second, workers domiciled abroad, cross-border workers included, even if they are Swiss or hold a C permit. International agreements change the rule for some cross-border workers: in the eight cantons bound by the 1983 agreement with France, the employer withholds nothing if the cross-border worker hands over a certificate of tax residence each year.

The employer notifies the hiring of a person taxed at source within eight days of the start of their employment (OIS, art. 5). As a rule, it prepares a monthly return, to be submitted within 30 days of the end of the period. It can correct its own returns until 31 March of the following year. Several cantons set their own rules: Ticino and Jura work on a quarterly basis, with payment due within ten days, Ticino settling the last quarter on 31 January, and Zurich allows a quarterly return for fewer than ten employees taxed at source.

A collection commission of between 1% and 2% of the tax withheld, at a rate set by each canton (LIFD, art. 88 para. 4). It is 2% in Geneva, Basel-Stadt, Zurich and Jura, and 1.50% in Ticino. Vaud and Fribourg grant 2% for an electronic return and 1% for a paper one. The canton can reduce or withdraw it if the employer fails to meet its obligations: Geneva cuts it by 20% when the summary list arrives late and withdraws it in the event of an assessment by default.

The employer. Article 138 LIFD requires an employer that has withheld too little tax, or none at all, to pay the missing tax, with a right of recourse against the employee. Its liability is strict: it also covers incorrect information given by the employee and can be invoked after the employment contract has ended. Conversely, tax withheld in excess must be refunded to the employee.

On top of paying the missing tax, an employer that fails to withhold the tax or withholds too little, intentionally or through negligence, faces a fine generally equal to the amount of tax evaded, which can be reduced to one third for minor fault or increased to three times for serious fault (LIFD, art. 175). Breaching a procedural obligation after a formal reminder is punishable by a fine of up to 1,000 francs, or up to 10,000 francs in serious or repeat cases (art. 174). Misappropriating the tax withheld is an offence punishable by up to three years' imprisonment or a monetary penalty (art. 187).

It is the calculation method used in five cantons: Fribourg, Geneva, Ticino, Vaud and Valais. The tax rate is determined on annual income, and the employer can correct differences in income or personal circumstances at the end of the year, in December, or when the employment relationship ends. The other 21 cantons apply the monthly model: the month is the tax period, and the 13th-month salary is taxed in the month in which it is paid.

## Official sources

-   [Federal Act on Direct Federal Taxation (LIFD, SR 642.11), arts. 83 to 107, 127, 137, 138, 174, 175 and 187](https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr#art_88) (in French) — Fedlex, consolidated version as at 2 September 2026, accessed 01.10.2026
-   [Federal Act on the Harmonisation of Direct Taxes of the Cantons and Communes (LHID, SR 642.14), arts. 32 to 38](https://www.fedlex.admin.ch/eli/cc/1991/1256_1256_1256/fr) (in French) — Fedlex, accessed 01.10.2026
-   [FDF Ordinance on Withholding Tax (OIS, SR 642.118.2), arts. 1, 2, 5, 6, 9 and 14](https://www.fedlex.admin.ch/eli/cc/2018/274/fr) (in French) — Fedlex, accessed 01.10.2026
-   [Circular No. 45: Withholding tax on employees' income from gainful employment](https://www.estv.admin.ch/dam/fr/sd-web/I3YyTvU3ThVA/dbst-ks-2019-1-045-d-fr.pdf) and its [Annex III (monthly and annual models)](https://www.estv.admin.ch/dam/fr/sd-web/GZkIZ1vnmJmI/dbst-ks-2019-1-045-d-anhang3-fr.pdf) (in French) — Federal Tax Administration, accessed 01.10.2026
-   [CH-FR amendment: explanations on the employer's certificate](https://www.estv.admin.ch/dam/fr/sd-web/sYfqlykWLoU6/Avenant-CH-FR-Explications-Attestation-employeur-fr.pdf) (in French) — Federal Tax Administration, accessed 01.10.2026
-   [Entry into force of the amendment to the double taxation convention between Switzerland and France](https://www.sif.admin.ch/fr/entree-en-vigueur-de-lavenant-a-la-convention-entre-la-suisse-et-la-france-contre-les-doubles-impositions) (in French) — State Secretariat for International Finance, accessed 01.10.2026
-   [Federal default interest rate from 2026](https://www.efd.admin.ch/fr/newnsb/58uetWbVftSvrQqxHgivI) (in French) — Federal Department of Finance, accessed 01.10.2026
-   [Paying over withholding tax deductions](https://www.ge.ch/impot-source-employeurs-assureurs-dpis/reverser-prelevements-impot-source), [submitting salary data](https://www.ge.ch/impot-source-employeurs-assureurs-dpis/transmettre-donnees-salariales-afc) and [withholding tax at source on benefits paid](https://www.ge.ch/impot-source-employeurs-assureurs-dpis/prelever-impot-source-prestations-versees) (in French) — Geneva Cantonal Tax Administration, accessed 01.10.2026
-   [Withholding tax deduction](https://www.vd.ch/etat-droit-finances/impots/pour-les-employeurs/impot-a-la-source/retenue-dimpot-a-la-source) (in French) — Vaud Cantonal Tax Administration, accessed 01.10.2026
-   [Withholding tax instructions valid from 1 January 2025](https://www.fr.ch/sites/default/files/2024-12/instructions-impot-a-la-source-des-2025.pdf) (in French) — Fribourg Cantonal Tax Service, accessed 01.10.2026
-   [Withholding tax tariffs and directives](https://www.vs.ch/web/scc/baremes-source) (in French) — Valais Cantonal Tax Service, accessed 01.10.2026
-   [Regulation on taxation at source (RSN 631.31)](https://rsn.ne.ch/DATA/program/books/rsne/htm/631.31.htm) (in French) — Canton of Neuchâtel, accessed 01.10.2026
-   [Ordinance on taxation at source (RSJU 641.711)](https://rsju.jura.ch/fr/viewdocument.html?idn=20113&id=34333&download=1) (in French) — Republic and Canton of Jura, accessed 01.10.2026
-   [Direttiva cantonale in ambito imposte alla fonte, valida dal 1° gennaio 2026](https://m4.ti.ch/fileadmin/DFE/DC/DOC-IF/Direttive/Direttiva_UIF__vers._1.0_del_01.01.2026_.pdf) (in Italian) — Canton of Ticino, accessed 01.10.2026
-   [Wegleitung und Tarife zur Quellenbesteuerung, Ausgabe 2026](https://www.bs.ch/media/29757) (in German) — Canton of Basel-Stadt, accessed 01.10.2026
-   [Quellensteuer abrechnen](https://www.zh.ch/de/steuern-finanzen/steuern/quellensteuer/quellensteuer-abrechnen.html) (in German) — Canton of Zurich, accessed 01.10.2026
-   [Swiss salary standard (ELM)](https://www.swissdec.ch/fr/elm) (in French) — Swissdec, accessed 01.10.2026

**Disclaimer:** this guide describes federal law and cantonal practice as at 1 October 2026. Deadlines, reporting frequency and the collection commission rate are a matter for each canton's law and may change; cantons not listed in the tables apply their own rules. This information is provided for guidance only and constitutes neither tax nor legal advice. Have your situation confirmed by the tax authority of the competent canton or by a fiduciary before making any decision.

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