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Old 13.01.2021, 09:58
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Re: Withholding tax for part-time employees. New tax regulations for 2021

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That is not how math and tax works. The tax rate will never be 100%.
There is always the taxable income (steuerbares Einkomen) and a tax rate determining income (satzbestimmendes Einkommen).

Example: If some body makes 30 CHf /h and works 20 h per week they will get around 4 ⅓ weeks/month 15 h/week 40 CHF/h = 2580 CHF/month while working 65 h/month. This is the taxable income.

In Canton Zurich, on tariff A0 (single, no kids, no church affiliation) the tax rate would be, or was under the old regime, 2.14%

Now, for the determing the aplicaple tax rate the employment gets extrapolated to a full time employment which is 180 h/month. The applicable taxe rate is thus the one for a income of 2580 180 / 64 = 7256.25 CHF. This is the tax rate determing income. This results in a applicable tax rate of 8.83 % and the tax at source deducted from 2580 CHF, the taxable income, is accordingly 227.80 CHF.
I was assuming they are taxing the full 100%, not just setting the rate based on that.

Seems surprising the tax rate would double, but as your calculation shows the rates go up pretty quickly.
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