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Swiss household employment
Also written: Quellensteuer · Impôt à la source · Imposta alla fonte
The Quellensteuer (impôt à la source in French) is income tax deducted directly from the wage rather than billed later. It applies to foreign nationals resident in Switzerland without a settlement permit, and to certain people who live abroad. Swiss nationals and settlement permit holders are taxed in the ordinary procedure instead.
If the person you employ is taxed at source, you deduct the tax from their wage and settle it with your cantonal tax authority at the cantonal tariff. Under the simplified settlement procedure the tax is discharged at a flat rate instead.
You are the employer. Helpore prepares the contract, files the declarations and produces the payslip in your name.
Under the simplified settlement procedure:
It follows the person's permit and residence, not the job. Ask for the permit type; a settlement permit or Swiss nationality means ordinary taxation.