Understanding what is changing for UNIL employees imposed at source
A revision of the Swiss withholding tax system came into force on 1 January 2021.
Below, you will find the most important new features:
This last point means that UNIL must withhold tax at source, taking into account the scale linked to the personal situation of the employee, applied to the salary corresponding to a full-time activity (100%), also for those employed on a part-time basis. For the tax authorities, the applicable scale will be calculated according to the taxpayer's personal situation and the actual rate of activity. The actual activity rate is the sum of the actual activity rates of all employers.
However, it is possible for the person taxed at source to request a correction specific to his/her actual situation as follows:
The form to rectify the personal situation for the current year is available at any time on our website.