Go Back   English Forum Switzerland > Living in Switzerland > Business & entrepreneur  
Reply
 
Thread Tools Display Modes
  #1  
Old 28.09.2017, 19:00
Junior Member
 
Join Date: Feb 2011
Location: Gimel, VD
Posts: 80
Groaned at 6 Times in 3 Posts
Thanked 33 Times in 19 Posts
leyla76 has no particular reputation at present
Impot a la source for workers - problem

I own a small business in Lausanne and I employ few workers. I have an accountant who deals with my taxes last six years and we never had a problem until now. I received a letter that impot a la source for 2016 for 3 of my workers was calculated wrong, too low with the wrong tax code. Accountant says it is not his fault cos he just puts theirs avs number into system and then system calculates it, definitely not workers fault. Now tax office wants me to pay nearly 8000ch but shouldn’t workers pay it. This is theirs impot not mine so why they don’t receive the bill? Ok one of those workers still working for me so accountant says that we will cut some money from him to cover his impot. But what about the other two, they don’t work with me anymore, I have no contact with them and even if I had I cannot just knock their door and say “hi, give me 4000ch we haven’t paid enough impot for you in 2016”.
So can anyone give some advice what can I do in this situation, I don’t want to pay tax for someone.
Reply With Quote
  #2  
Old 28.09.2017, 19:49
Mullhollander's Avatar
Forum Legend
 
Join Date: Dec 2012
Location: Aargau
Posts: 2,745
Groaned at 11 Times in 10 Posts
Thanked 3,924 Times in 1,707 Posts
Mullhollander has a reputation beyond reputeMullhollander has a reputation beyond reputeMullhollander has a reputation beyond reputeMullhollander has a reputation beyond reputeMullhollander has a reputation beyond reputeMullhollander has a reputation beyond repute
Re: Impot a la source for workers - problem

The employer is liable for correctly assessing source tax on its employees. In the event that the source tax withheld is too low, the employer has the right to demand additional taxes from the employee. This is pointed out in para. 5.1 Duties of the Employer (SSL) at the below link for Ct. Bern (German):

"Der Schuldner der steuerbaren Leistung SSL (Arbeitgeberin bzw. Arbeitgeber) übernimmt wichtige Aufgaben im Quellensteuer-Verfahren. Er haftet für die korrekte Erhebung und Entrichtung der Quellensteuer gemäss folgenden Punkten:
...
5. Der SSL nimmt die Bereinigung allfälliger Differenzen vor (Rückerstattung von zu viel bezogener Quellensteuer, Nachforderung von zu wenig erhobener Quellensteuer).
6. Der SSL ist für die korrekte Anwendung des Tarifs verantwortlich."

http://www.fin.be.ch/fin/de/index/st...en_2013_de.pdf
Reply With Quote
The following 6 users would like to thank Mullhollander for this useful post:
  #3  
Old 28.09.2017, 19:58
John_H
 
Posts: n/a
Re: Impot a la source for workers - problem

Is this not a straight contradiction?

The employer is responsible to correctly tax the employee.. But they can just take it back from the employee if it's wrong?


I'm being hit with a big tax bill now too .. My employer in GE is claiming back tax from me because tax office in VD changed a rule.. Last year.. Now I'm liable to pay it back.

In my case, sure I believe the employee is liable .. but it's crap that VD didn't talk to GE and GE didn't tell employer.. and it's left on my plate.



Quote:
View Post
The employer is liable for correctly assessing source tax on its employees. In the event that the source tax withheld is too low, the employer has the right to demand additional taxes from the employee. This is pointed out in para. 5.1 Duties of the Employer (SSL) at the below link for Ct. Bern (German):

"Der Schuldner der steuerbaren Leistung SSL (Arbeitgeberin bzw. Arbeitgeber) übernimmt wichtige Aufgaben im Quellensteuer-Verfahren. Er haftet für die korrekte Erhebung und Entrichtung der Quellensteuer gemäss folgenden Punkten:
...
5. Der SSL nimmt die Bereinigung allfälliger Differenzen vor (Rückerstattung von zu viel bezogener Quellensteuer, Nachforderung von zu wenig erhobener Quellensteuer).
6. Der SSL ist für die korrekte Anwendung des Tarifs verantwortlich."

http://www.fin.be.ch/fin/de/index/st...en_2013_de.pdf
Reply With Quote
  #4  
Old 28.09.2017, 20:12
Forum Veteran
 
Join Date: Feb 2012
Location: CH
Posts: 2,300
Groaned at 87 Times in 73 Posts
Thanked 2,002 Times in 1,123 Posts
ivank has a reputation beyond reputeivank has a reputation beyond reputeivank has a reputation beyond reputeivank has a reputation beyond repute
Re: Impot a la source for workers - problem

Quote:
View Post
Is this not a straight contradiction?
I don't see a contradiction. Taxes are ultimately employee's responsibility. But the tax office holds employer accountable for tax at source (and pays a little bit for the efforts!). Employer should claim the money back from the employee, possibly via court, or will get shafted
Reply With Quote
  #5  
Old 28.09.2017, 20:24
John_H
 
Posts: n/a
Re: Impot a la source for workers - problem

Quote:
View Post
I don't see a contradiction. Taxes are ultimately employee's responsibility. But the tax office holds employer accountable for tax at source (and pays a little bit for the efforts!). Employer should claim the money back from the employee, possibly via court, or will get shafted
If it's not a contradiction it's a grey area..

As you say here too .. Employee is ultimately responsible.. But employer is held accountable..

I thought .. The employer was simply a vehicle to deliver the taxes to the tax office for impot a la source.. No other responsibilities. If the employee leaves owing taxes should not the tax office chase the employee? They should already know where are now, assuming still in the country.

I don't know .. I'm just saying it seems strange to me.
Reply With Quote
The following 2 users would like to thank for this useful post:
  #6  
Old 28.09.2017, 21:07
Mullhollander's Avatar
Forum Legend
 
Join Date: Dec 2012
Location: Aargau
Posts: 2,745
Groaned at 11 Times in 10 Posts
Thanked 3,924 Times in 1,707 Posts
Mullhollander has a reputation beyond reputeMullhollander has a reputation beyond reputeMullhollander has a reputation beyond reputeMullhollander has a reputation beyond reputeMullhollander has a reputation beyond reputeMullhollander has a reputation beyond repute
Re: Impot a la source for workers - problem

Quote:
View Post
I thought .. The employer was simply a vehicle to deliver the taxes to the tax office for impot a la source.. No other responsibilities. If the employee leaves owing taxes should not the tax office chase the employee? They should already know where are now, assuming still in the country.
In addition to the regulations making the employer responsible for collecting the source tax, at least in Ct. Bern, the employer is compensated for collecting and remitting the source tax to the tax office. The employer retains a 4% commission for filing electronically and transferring the source tax timely. (The commission rate is 2% if done by paper).

It could be argued that the employer acts as a paid deputy of the tax office and is more just a vehicle to transfer the source tax.
Reply With Quote
  #7  
Old 29.09.2017, 10:36
Forum Legend
 
Join Date: Oct 2014
Location: SG
Posts: 10,032
Groaned at 579 Times in 419 Posts
Thanked 13,480 Times in 7,009 Posts
Urs Max has a reputation beyond reputeUrs Max has a reputation beyond reputeUrs Max has a reputation beyond reputeUrs Max has a reputation beyond reputeUrs Max has a reputation beyond reputeUrs Max has a reputation beyond repute
Re: Impot a la source for workers - problem

Quote:
View Post
If it's not a contradiction it's a grey area..

As you say here too .. Employee is ultimately responsible.. But employer is held accountable..
The employer isn't just held accountable, he's the actual debtor at least in the eyes of Kanton Bern. The employer is accountable for the correct assessment and transfer of the tax due.
Reply With Quote
  #8  
Old 30.09.2017, 04:09
Forum Legend
 
Join Date: Mar 2008
Location: ZH
Posts: 8,786
Groaned at 109 Times in 89 Posts
Thanked 13,584 Times in 5,529 Posts
doropfiz has a reputation beyond reputedoropfiz has a reputation beyond reputedoropfiz has a reputation beyond reputedoropfiz has a reputation beyond reputedoropfiz has a reputation beyond reputedoropfiz has a reputation beyond repute
Re: Impot a la source for workers - problem

Quote:
View Post
The employer is accountable for the correct assessment and transfer of the tax due.
Yes, true, but only with regard to the source tax (Quellensteuer, Impot à la source) as it relates to this relationship between employer and employee.

If an employee has several part-time jobs with several employers, it could be that each employer's calculation is accurate with respect to that particular job contract, but that the overall amount tax for that employee (the sum of all the deductions collected by all the empoyers) is too low. Since plainly, each employer cannot account for what the employee is doing elsewhere, as I understand it, it is the employee's duty to settle the matter with the tax office.

Besides, the employee could owe other taxes, too, about which the employer cannot know, for example on income from rental from property he/she owns, or from royalties or patent rights, or if a spouse also earns, etc.

Last edited by doropfiz; 30.09.2017 at 04:09. Reason: typo
Reply With Quote
Reply




Currently Active Users Viewing This Thread: 1 (0 members and 1 guests)
 
Thread Tools
Display Modes

Posting Rules
You may not post new threads
You may not post replies
You may not post attachments
You may not edit your posts

BB code is On
Smilies are On
[IMG] code is On
HTML code is Off
Trackbacks are Off
Pingbacks are Off
Refbacks are Off


Similar Threads
Thread Thread Starter Forum Replies Last Post
Impot a la Source - Foreign Income paulofea Finance/banking/taxation 0 01.12.2014 22:39
Impot a la source - Vaud xchange Finance/banking/taxation 6 03.09.2014 11:28
Reducing your Quellensteuer, (PAYE), impôt à la source Richard Finance/banking/taxation 38 24.01.2010 20:25
How is impot a la source calculated? kiwigeek Finance/banking/taxation 6 15.11.2009 22:38
Question about impot la source Bigmama Finance/banking/taxation 0 23.12.2008 22:30


All times are GMT +2. The time now is 00:49.


Powered by vBulletin® Version 3.8.4
Copyright ©2000 - 2022, Jelsoft Enterprises Ltd.
LinkBacks Enabled by vBSEO 3.1.0