Employees with a short residence permit (permit for 60, 90, 120 days, etc.) have their withholding tax deduction calculated as follows. In the cases in which the number of work days in Switzerland is known, the monthly salary is calculated. The total income is divided by the total amount of actual work days and multiplied by 20.
Example:
a short residency holder for 120 days receives a total of CHF 28,000. The decisive monthly salary is calculated as follows: the total income (CHF 28,000) is divided by the amount of residence months (120 days: 30 days = 4 months). In this example, this makes a monthly income of CHF 7,000 (CHF 28,000: 4 = CHF 7,000). The percentage which is calculated according to the bracket chart (e.g. 8.59% for bracket A0 without church tax at CHF 7,000) is deducted from the total income. For this example, the total withholding tax lies at CHF 2,405.20 (CHF 28,000 x 8.59% = CHF 2,405.20).
