Models an rates

All 26 cantons support the new standard and can receive data electronically (via ELM).

There are two calculation models (monthly / annual) used with harmonized calculation bases. When the calculation is verified, it is always necessary to check which calculation model the respective Income tax canton uses. We will always show both variants in the examples.

	Monthly calculation	Annual calculation
Fiscal period	month	calendar year
Wage subject to Income tax: The amount is to be debited from:	gross monthly income	gross income in the previous and current month deduction in the previous months
Rate-determining wage	gross monthly income	billed periodic wage values extrapolated to 360 days (*) +consideration of aperiodic values Total divided by 12 = rate-determining value
Other factors influencing rate-determining wage (*)	recruitment during the month other income sources	employment during the year other income sources
Annual settlement	not allowed	mandatory / automatic
Rate change during the year	no influence on future months	compensation for all rates, since rate-determining wage undergoes crossrate calculation for the entire year

Basically, it can be stated that the calculation in the Month model only refers to the corresponding month. The entire calendar year is always recalculated in the Year model and the amounts already deducted up to the previous month are credited back.

Furthermore, this manual does not discuss the full calculation, but, as mentioned at the beginning, refers to the official documents of the Federal Tax Administration and Swissdec Guidelines.

All cantons publish their Income tax rates every year. Please always make sure to import the latest rates. The rates can be updated via Store Updates under SwissSalary Organization.