Tax at Source liable

All salary types subject to income tax are assigned to the Subject to income tax Boolean to form the gross salary subject to income tax.

The assignment to the Subject to income tax Boolean is identical to that of the Subject to tax Boolean, with a few exceptions. Some cantons, for example, require that lunch compensation is also taxed at source, but in the ordinary tax proceedings these compensations are considered to be expenses.

The sum of all salary types subject to income tax produces gross salary subject to income tax for automatic income tax calculation.