Withholding Tax

Foreign employees employed in Switzerland and resident in Switzerland or abroad are subject to withholding tax. UZH deducts withholding tax via your pay slip each month.

Fact Sheet on the Withholding Tax (PDF, 67 KB)

The form “Additional Information for Employees Subject to Withholding Tax” must be completed by employees subject to withholding tax upon taking up employment. Please give the completed form to your HR representative for submission to the Human Resources Office. Teaching staff who are not employed under public law should submit the completed form directly to Human Resources.

Form Additional Information for Employees Subject to Withholding Tax (PDF, 1 MB)

Employees subject to withholding tax are responsible for communicating all information relevant for the collection of withholding tax to the UZH as employer. You are obliged to notify UZH of any changes immediately.

As of 1 January 2021 commencement or cessation of any further self-employed or employed activity outside of UZH and receipt or loss of replacement income need to be reported via the online form. Replacement income means for example daily allowances, partial disability pensions, maternity benefits or compensation from liable third parties. These changes apply regardless of whether the employment relationship is in Switzerland or abroad.