Who determines the applicable tax at source tariff?

When hiring new employees liable to tax at source or in case of potential changes, the employer must notify the cantonal tax office, tax at source department. Based on the reported data, the employer has to determine the tax tariff themselves. If the employee does not provide reliable information on his/her personal financial situation, the employer shall apply the following tax tariffs:

  • Tax tariff A0Y (Y = with church tax) for single employees and employees with undetermined civil status
  • Tax tariff C0Y (Y = with church tax) for married employees
  • The tax tariffs are published together with the calculation basis and are obtainable at the cantonal tax office (https://www.zh.ch/de/finanzdirektion/steueramt.html).