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Old 14.02.2012, 14:40
Simon4 Simon4 is offline
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Re: How to legally employ a cleaning lady

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Regarding taxes, in Basel Stadt there is no need for a home employer to care of Quellensteuer. The cleaner should take care him-herself I suppose. I have heard that this does not apply in other cantons though!
I also have to add to the original thread that in 2011 the contribution for AHV and unemployment has risen of 0.2% each, that shall be taken into account as well.
This information is not exactly accurate about the Quellensteuer.
Only if the employee is a Swiss citizen or has a C permit, then no source tax has to be paid (there are a few exceptions where B permit also does not require Quellensteuer).
Another exception is if your employee lives accross the border in France, then indeed you don't have to pay Quellensteuer for him/her, because Basel-Stadt has an agreement with France that in this case, the employee has to pay taxes in France.
In all other cases, a home employer still has to take care of the Quellensteuer.
Similar rules for workers that live in France apply to other cantons like AG, BL, BE, JU, NE, SO, VD, VS.
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