Tax at Source Category

There is no IT code for some special provisions. The options are:

q FR special agreement (no income tax will be deducted for cantons with the special agreement of the French frontier if there is tax residence certificate.

q Fee for board members abroad (directors who reside abroad)

q Employee involvement abroad

qMedian Wage

The determination of rate with the value of the median wage is applicable for special employment constellations. It is stated in the Swissdec guidelines that there must be several jobs and no workload can be determined for any of these jobs. 

Additional income is to be stored with 0%.

If there are employees affected, 100% of percents by position should be recorded in the Employee card, if possible. This is necessary for the submission of rate-determining income in XML.

A calculation for employees with the hourly wage code is always based on the previously implemented extrapolation depending on the monthly parts.

If the billed value is lower than the applicable median wage value, it is used to determine the rate. The rate corresponds to the percentage of the employee’s effective rate with the median wage rate-determining value.

If a value higher than the median wage is billed in a month, the actually billed value is decisive as the rate-determining value.

In the annual model, the smoothed value is always calculated using the value actually billed. Therefore, the actual value is displayed in wage items and the median wage value is hidden.

The median wage field, which can be displayed in the pay process list, traces when the median wage was active. TimeMachine is not available.