Thread: Taxing Meals
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Old 22.02.2008, 08:43
Richard Richard is offline
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Re: Taxing Meals

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That's what i thought (being added to gross pay). It seems i can't edit my own posts, strange, never came across a BB that doesn't allow that, so here is some more information, and more questions.

I am an Auslander, and this is my 3rd year working in Switzerland. 2006 and 2007 i had an L permit, and this year i should have a B (even though i have not received it yet...) This will be relevant for a later question.

i don't mind posting my payslip, and it might make my questions easier to understand.

Lohn brutto ...................................4920
Abzüge AHV ..........4.20%.... 206.64
...........IV .............0.70% .....34.44
...........EO ............0.15% .......7.38
...........ALV ...........1.00% .....49.20
Total Abzüge ..........6.05% ...297.66

Zwischentotal ...............................4622.34


Abzug BVG .....................170.00
Abzug Kollekt.Krankentagg. 55.84
Abzug SUVA .....................86.87

Weitere Abzüge ...............312.71

Lohn netto ...................................4309.63
Abzug Mietanteil für Wohnung ...........540.03
Abzug für Mittagessen, pauschal pro Monat 62.50
Abzug Quellensteuer .......................555.00

Netto .........................................3152.10

Questions:
1) the line, 3 from the bottom, that is the new 'food tax' (not sure what else to call it). The payroll person explained it like this: 'the government has determined that given the number of days we are away from Switzerland, each employee is eating 750 CHF in food, during work, outside Switzerland, and 'we' have to pay for it.' now i am not sure who she meant by 'we'... as in employees or employer. my understanding is that the government is considering the Ausland food to be pay.

NOTE: the brutto pay is the same as it was in 2007, before this 'food tax' was brought into place, so my gross pay has not changed.

2) the BVG, this is the first time i see this on my pay slip. It turns out that for the previous two years, neither me, nor the company, was paying into that. I have heard that is illegal, but the payroll person says it has to do with the L or B permit. If it is illegal, is there any recourse to get those two years worth of money put into the BVG?

3) I managed to find the table of Quellensteuer for my region, so i know that is correct, but do the rest of the deductions look correct?

Sorry for the long post. i probably should have found this forum a long time ago!
Let me start by saying anything is possible even if it is wrong...

So start with the easy stuff. Any employer who employs anyone earning more than 23205 francs per year MUST pay BVG and if this is not paid it must be backdated with interest. ie it is an offence to not have BVG irrespective of permit ie permit has nothing to do with it. Having a job has everything to do with it. The same applies to AHV/ALV.

Looking at your SUVA contributions, these are WAY too high. The employer must by law fully contribute to the obligatorische Unfallvesicherung ie basic accident insurance during and on the way to work. Because you are also working full time they must also organise an accident insurance for out of work hours. This can be and almost always is, charged partially back to the employee. The amount you are being quoted is however more than I have ever seen. Typical is around CHF 50 or 0.5% of your salary.

AHV/ALV is spot on although the figures don't add up!
BVG like Quellensteuer is calculated on Brutto einkommen so assuming you are somewhere between 24 and 34 the legal minimum saving is 7% of salary which is equivalent to about 8% in real terms - don't ask.
So 4920-1933.75 is 2986.25 @8% is 238.90/2 = 119.45 which means you are either over 35, your company has a reasonable pension scheme or you are paying too much in - read your pension policy to see what percentage of salary comes into play...

KTG is typically 0.5% of salary although it can be a lot more depending on the waiting period so it is difficult to say, however seeing as your is 1.5% of your salary I would expect a waiting period below 31 days...

To your Quellensteuer... This includes anything so if there is a deduction for food then there must be a basis for this deduction added to your income and not a simple deduction. There is nothing to permit something like this.

So while your actual tax is correct ie 555 is the right amount for 4900-4950 per month it should be more so that you are taxed on your non-actual expenses. This would equate to an allowance of CHF 300 per month given to you for food. Is this correct? Note here you should never be taxed on expenses that are actual ie if you give CHF 50 out and receive a receipt which you then claim the expense against, then this is viewed as a transparent actual expense required for you to do business and is as such not taxable. If on the other hand you receive CHF 20 per day for food and can take sandwiches then this money is viewed as indirect remuneration and is therefore taxable.

In any case, how this is being handled is completly wrong or at least intransparently. Note it is correct that you are handled differently to Swiss or C permit holders. The way Quellensteuer is calculated is based on brutto salary including all sorts of things that you would not imagine and flat rate expenses is one of them...

The AHV and BVG that you have paid, I would check up on by getting an AHV statement. I suspect you may have been working "Schwarz".

Have you got a written contract? For BVG you can use one of many routes but you need to be aware that it is going to cost you quite a bit of money which you might not have. Effectively it will cost CHF 2000 times the number of years where you did not pay it or better said CHF 170 times the number of months. The company will also have to pay at least that amount when not also a large fine ca 50,000 is the norm here for this.
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