Employment during the month-during the year

If a Income tax payer is not employed for the entire tax period, an extrapolation is required to determine the rate.

A distinction must be made between the cantons with monthly and annual billing.

If you are employed in the cantons with monthly billing for less than a month due to recruitment or resignation, the wage is extrapolated to 30 days. Billed periodic wage values are extrapolated. Since all periodic wage values must be taken into account for the extrapolation, the rate-determining value does not necessarily correspond to the wage rate amount in the Employee card. You can verify the calculation using fictitious salary types in wage items.

In the cantons with annual billing, employment during the year has an impact on the calculation of the rate-determining value for the entire calendar year. The billed periodic wage types are divided by the number of employment days and extrapolated to 360 days. Aperiodic values are then taken into account as usual. This total divided by 12 produces the rate-determining value in the accounting month.