Work Permit required for all EU/EFTA nationals intending to work in Switzerland for more than 90 days.

Federal online registration required for all EU/EFTA nationals intending to work in Switzerland for less than 90 days.

Local registration: required for foreign workers within 8 days from arrival. Must register at the Local Registration Office (local commune or Einwohneramt).

Tax/Social Security registration (AVS Card): mandatory for all employed workers.

Foreign nationals are tax liable in Switzerland from the first day of work.

Tax Rates

Income tax: comprising Federal Tax (progressive), Cantonal Tax (progressive and varying from canton to canton), Communal Tax and Church Tax (where applicable). All agglomerated when taxed at source.

Obligatory social insurance contributions: 6.25% for the employer and 6.25% for the employee.

Obligatory pension fund: variable depending on age and salary.

Obligatory Health Insurance (Swiss and private) within three months for foreign nationals working in Switzerland. Exceptions can be approved for Austrian, German, French and Italian nationals.

70-75%

The income retention depends amongst others on the Canton of work, the duration of the assignment, contract rate, marital status and taxation and social security agreements between Switzerland and the foreign nationals' country.

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