Cross-border workers
Cross-border commuters are subject to their own tax and social-insurance rules depending on country of residence and place of work. If you employ them, that belongs in the payroll run, not in a side calculation.
More terms under Payroll, staff and expenses: Accident insurance (UVG) AHV contributions BVG and pension fund Collective agreement rules Construction agreement Coordination deduction Employer’s payroll costs Expense flat rates Expense policy Extra-mandatory pension cover Family allowances Gross and net pay Holiday pay in cash Hospitality agreement Hospitality collective agreement IV and EO Maternity allowance Owner’s salary Payslip Pension (BVG) deductions Pillar 3a Private share Salary statement Secondary employment Sickness daily allowance (KTG) Staff meals Swissdec ELM Thirteenth month salary Unemployment insurance (ALV) Withholding tax Work permits Working-hours recording (ArG)