Swiss Payroll Test Answers

Transcription

1 Swiss Payroll Test nswers

2 1. How many antons are there (resulting in that number of different tax laws as well as the federal tax law)? If certain terms are not mentioned in an employment contract or a collective bargaining agreement then what is in force? Nationale Vertrag (NV) Nationale Verpflichtungen (NV) Verpflichtungen Rechte (VR) Obligationenrecht (OR) 3. What sets out the minimum working conditions? rbeitsgesetz (rg) rbeitsrecht (rr) rbeitsbedingungen (r) rbeitsegriffe (r) 4. Who does work permit G apply to? Resident foreign nationals with employment Settled foreign nationals ross border commuters Short term residents 5. What is the online filing system called in Switzerland? Elstam PartnerWeb SOF Revenue online 6. What is the standard working week considered to be? 42 hours 35 hours 45 hours 38 hours 7. Why should you only pay over around 97% of the tax deducted at source?

3 The rest should be paid over when the year-end is You can keep around 3% for administration costs You keep around 3% to offset against corporation tax You keep around 3% to fund charity contributions 8. What is the usual notice period for employees with over a years service? 1 month 2 months 3 months 6 months 9. Other than pregnancy or illness, when are employees protected from dismissal? uring any type of leave uring strikes uring the first year of employment, unless they commit serious misconduct uring military service 10. Which EU member states are still subject to a permit? ulgaria and zech Republic ulgaria and Romania zech Republic and Romania roatia and Romania 11. What is the minimum amount of annual leave provided by law? 28 days including public holidays 20 days plus public holidays 25 days plus public holidays 22 days plus public holidays 12. re public holidays the same across Switzerland? Some are, but some are anton specific Yes, all holidays are available across all antons No, all holidays are different Public holiday leave is rolled up into annual leave due to the differences between antons 13. How many months must an employee continuously work for to be entitled to sick pay? 6 months 12 months 3 months 9 months 14. How long does sick leave insurance cover?

4 26 weeks 365 days 183 days 730 days 15. When is sick leave unlikely to be treated as sick leave? uring pregnancy When it is self inflicted uring the first year of employment If the employee refuses to see a company doctor 16. How long does maternity leave last for? 8 weeks 98 days 183 days 365 days 17. What paternity leave is a father entitled to by law? None, unless the contract or collective agreement allows for it Up to 5 days 2 weeks 3 days 18. What paternity leave is a father entitled to by law? How long is the special leave granted to an employee for marriage? 1 day 2 days 3 days 4 days 20. How long is the special leave granted to an employee for the death of a spouse or child? 1 day 2 days 3 days 4 days 21. What social insurance is LV? Unemployment Family llowance isability

5 Retirement 22. How many pillars make up the pension system? What should the second pillar (occupational pension scheme) enable? Live a better lifestyle in retirement over all costs of living dditional funds for vacations Maintain previous lifestyle 24. What is the purpose of HV? Provides maternity insurance Provides umenployment insurance Provides retirement pension Provides disability pension 25. How much do employees contribute to FK? It is an employer only deduction 0.3% In the anton of Valais employees contribute 0.3% In the anton on Geneva the contribution is 0.3% 26. How is FK paid? It depends on the anton, mostly through payroll, but some pay directly lways through the payroll It is paid directly to the employee from the authorities The employer has no involvement at all 27. Over what earnings do employees need to be insured for VG? HF 14,000 HF HF HF What percentage of salary is covered by accident insurance (UVG) after the third day of absence? 100% 80% 90% 70%

6 29. What is the waiting period before sick leave salary insurance (KTG) kicks in? 3 days 7 days 30 days 28 days 30. What are the in-year reporting requirements for KTG? Monthly return is required Quarterly return is required 6 monthly return is required When an employee is sick 31. What tax laws are in force? Federal Tax laws Federal and anton Tax laws anton Tax Laws Federal, anton and hruch Tax laws 32. What is the basis of the tax laws for employees? There place of residence There place of residence, unless they work in Geneva The workplace Federal Tax laws 33. re order crossers treated the same? Yes, the Federal Tax law lays this out This is anton specific French and German order crossers are treated French and German order crossers are treated 34. What employees do tax codes 0 to 5 apply to? Single, not main supporter of child Married, only one partner working Married, both working Single, main supporter of child or other people 35. Which anton overrides the rule that each employee is taxed in their canton of residence and taxes all? S asel-stadt ZH Zürich

7 GE Geneva VS Valais 36. What will be used in some antons on the tax code to indicate whether church tax needs to be deducted? * after the tax code + or a - after the tax code T after the tax code T before the tax code 37. What will each anton issue when the first employee is registered there? rbeits egriffe (N) Tax identification (SIN) Employer Tax number (GS) Tax file number (SSL) 38. What are the tax free allowances? There are none HF 14,000 HF HF What letter of a tax code denotes that this employment is not an employees main employment? 40. How should debt recovery be calculated? ash Value - no protected earnings ash Value - protected earnings ash Value - with or without protected earnings Percentage - with or without protected earnings 41. What is the normal payday for employees? 20th 25th 28th 31st 42. Which rticle of the Swiss ode of Obligations applies to benefits in kind? 322(2) 322(12) 322(22)

8 322(32) 43. How often are payslips issued? Weekly 4 Weekly Monthly nnually 44. Why must 'approved by' and 'on' be included on expense policies? ecause the unions need to approve the policy ecause the employees need to approve the policy ecause the employees need to approve the policy ecause the business leader needs to approve the policy 45. What percentage of the purchase price of a car is used to calculate the liability monthly? 0.3% 0.15% 0.8% 0.12% 46. For German order crossers, if the employee submitted an nsässigkeitsbescheinigung what tax codes must be used? Tax tables L-P are applicable whereas the tax is capped -H, which are the normal tax codes Tax tables L-P are applicable whereas the tax is capped Tax tables L-P are applicable whereas the tax is capped 47. What will happen in certain antons if if an employee provides a ttestation de résidence fiscale française des travailleurs frontaliers franco-suisses Tax deductions are made at tax code Tax code should be used No tax should be deducted special tax code should be used for an agreed reduced 48. What is the deadline for year-end reports to be sent to the authorities? 28th February 31st ecember 31st March 31st January 49. In what month must salary certificates be produced each year? February March January

9 ecember 50. How often do audits usually happen? It is based on the compliance rating of the employer Every 4 to 5 years When a complaint is received Every 3 to 4 years