Calculation of the determining salary with the annual method for tax at source

In the context of the tax at source for a canton with the "Annual" calculation method, you must take into account the cumulative amounts subject to withholding tax since the beginning of the year and not take each salary slip individually.

The accumulated source tax salary per scale (type of salary 5075.xxx) is multiplied by the rate of the determining salary of the current month (type of salary 5070.70). Then the source tax deductions of the previous months (type of salary 5076.xxx) are subtracted to give the contribution amount that will appear under the (type of salary 5076.xxx) of the current month.

You can print the individual statistics of the employee record if you wish to view these lines and perform the control calculation.

The source tax directive of each canton or your trustee will be able to provide you with more detailed information on this calculation method.