Do I pay social fees and pensions when working on B permit with Quellensteuer?

curiou · #1 06.01.2023, 18:43

Hi all,

For clarity when working on the B permit which is the Quellensteuer form, whether it's just a per-hours employment contract or part-time or fulltime, on top of the 15% Quellensteuer income tax which the employer pays in for you, should one pay the Swiss social fees and pensions then?

Those are:

National pension fund (1st pillar) = AHV/IV.

Occupational pension fund (2nd pillar)

Private pension funds (3rd pillar)

For someone with a C permit or who is a citizen I would have no doubt they should, but what about for B permit.

Any clarifications much appreciated, thanks!

komsomolez · #2 06.01.2023, 18:46

I know you are new, and I am not allowed to "bully" you - but this has been asked and answered a million times. Make an effort and search, then ask for clarifications if needed.

curiou · #3 06.01.2023, 18:58

komsomolez, I searched on the forum based on the terms "quellensteuer", "work permit", "pensions" and "B permit" and could not find anything. Can you please paste the URL:s to some of those threads you have on your mind here?

#4 06.01.2023, 19:06

everyone has pension and social security contributions, regardless of the permit.

curiou · #5 06.01.2023, 19:11

k_and_e, oh I see. In the case of a B permit, will the employer pay all of it or must the employee do something?

E.g. for the example that in one year you earn from one employer you earn a total of 1,000 Francs employment income total in one year (10 hours x 100Fr/h).

Many thanks for helping me understand that this bureaucracy applies also for B permit holders.

roegner · #6 06.01.2023, 19:12

Look at your payment slip and the tax is not paid by your employer, you pay that as well as any other contribution to social security.

komsomolez · #7 06.01.2023, 19:33

https://www.englishforum.ch/3426981-post21.html

#8 06.01.2023, 19:52

	Quote:	curiou
	Many thanks for helping me understand that this bureaucracy applies also for B permit holders.

only tax is permit-dependent, social security and pension is the same for evvery one, and for most deductions there are employee contributions (you see on the payslip) but also employer contributions (you wont see).

check a site like payrollplus.ch, there have a payroll calculator that can be a good example.

NotAllThere · #9 06.01.2023, 21:57

	Quote:	curiou
	Hi all, For clarity when working on the B permit which is the Quellensteuer form, whether it's just a per-hours employment contract or part-time or fulltime, on top of the 15% Quellensteuer income tax which the employer pays in for you, should one pay the Swiss social fees and pensions then? Those are: National pension fund (1st pillar) = AHV/IV. Occupational pension fund (2nd pillar) Private pension funds (3rd pillar) For someone with a C permit or who is a citizen I would have no doubt they should, but what about for B permit. Any clarifications much appreciated, thanks!

Quellensteur is tax at source. The clue is in the name. Income tax is removed at source. When you shift to a C permit, the only difference is that your income tax is no longer removed each month.

You still have deducted from your pay the social contributions.

Oh, and 3rd pillar is entirely voluntary.