The percentage of tax deduction applied is that of the canton of residence and not the canton in which the employee works.
We use the official tax tables 2021 of the Commissions cantonales des impôts for tax rate determination.
Tax deduction at source is calculated on the basis of the new taxable monthly income, according to your civil status, place of residence and scale of occupation. The taxable amount includes all benefits and allowances, bonuses, etc.
Every time the monthly salary is modified, the tax deduction is adjusted.
Important remarks
Please declare to the Salary Manager concerned :
- Any change of your civil status or the obtaining of your C permit, sending us a copy of the official document confirming it.
- If one of the partners has Swiss nationality or is a C permit holder, tax is no longer deducted at source. It is therefore important that you confirm this by sending us an official document.
- Any change of the situation of the partner : commencement or termination of gainful employment, including application for unemployment benefits.
Please announce any change of address via the portal SESAME > HR My Space. For access from outside the campus, the EPFL VPN must first be installed on your computer.
In case of questions or problems, please contact the salary team. You will find their contact details on our homepage.
For advice concerning taxation, please consult a tax adviser, trust company or the Administration cantonale des impôts.
Changes introduced as from tax year 2021
- Calculation of tax at source in case of part-time employment
For persons engaged in gainful employment only at EPFL, tax is calculated according to the salary based on the scale of occupation.
For persons engaged in several part-time gainful occupations, EPFL calculates the tax on the basis of the EPFL salary extrapolated to 100%.
- Request for tax rectification
Any person taxed at source can request a new tax at source calculation before 31 March of the following tax year. This request concerns only the following cases :
- The calculation of the gross salary taxed at source is incorrect ;
- The calculation of the annual income determining the tax rate is incorrect ;
- The incorrect tax schedule has been applied.
The request must be submitted to the Administration des impôts of the canton of residence together with the annual salary statement available on SESAME > HR My Space.
- Replacement of “simplified declaration” by TOU
The “simplified declaration”is henceforth replaced by subsequent standard taxation (TOU – taxation ordinaire ultérieure) on request. Any person who wishes to claim additional deductions to those already included in the tax at source schedules must submit a request for TOU before 31 March of the following tax year to the Administration des impôts of their canton of residence.
Once such a request has been submitted in due form and within the stipulated deadline, it can no longer be retracted and the tax authorities will proceed to apply subsequent standard taxation and continue to do so until the applicability of taxation at source ceases.
If you wish to submit a request for TOU, we advise you to contact a tax adviser or trust company to help you fill in your tax declaration and examine its financial consequences.
HR staff members are not authorised to provide tax advice. This is considered a personal matter.
- Abolition of tax schedule D for ancillary activities
Tax schedule D is no longer applicable for persons exercising an ancillary gainful occupation.
The abolition of the application of tax schedule D thus affects Student Assistants with B or L permits who are engaged in ancillary gainful employment.
The tax schedule is applied according to the civil status of the employee.
The tax is calculated as soon as the monthly salary exceeds the minimum amount required for the tax schedule (to find out more about this minimum, please consult the official page of the Etat de Vaud on this subject: https://www.vd.ch/themes/etat-droit finances/impots/formulaires-directives-et-baremes/baremes/)