KLARA uses the normal settlement procedure as standard and does not support the simplified settlement procedure.
The differences:
In the simplified procedure, no salary certificate is issued and the income does not need to be declared in the tax return either. Instead, 5% withholding tax is deducted by default (even in the case of Swiss nationals and foreigners with a C permit).
In the normal procedure the withholding tax is only deducted from foreigners without a C permit – depending on their income – and all others must declare the income in their tax return, for which a salary certificate is created.
The simplified procedure is generally more expensive for the employee because the deductions are greater. Only in a situation in which, for instance, the spouse already has a high income, is the 5% deduction better from a tax point of view.
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