Swiss payslip (french) translation needed for double taxation purposes
I have a client who has worked as an employee for 9 months for a company in Switzerland. He has given me copies of his monthly payslips.
For UK tax purposes he will be treated as UK resident and will need to complete his 2011 SA TR
The headings on his monthly payslips for monies paid to him / deducted from his pay are as follows
Income
Inc 1 Salaire mensuel
Inc 2 Remboursement de km
Inc 3 13e salaire
Inc 4 Allocation pour enfant
Inc 5 Frais forfaitaires de representation
Inc 6 Prime sur chiffre d'affaires
Inc 7 Deduction vacances prises en trop
Deductions
Ded 1 Cotisation AVS/AI/APG 5.15%
Ded 2 Cotisation AC 1.10%
Ded 3 Cotisation AANP 2.36%
Ded 4 Cotisation LLP
Ded 5 Cotisation assurance indemnite maladie 0.52%
Would anyone be able to confirm whether any entries under 'Income' may be excluded from the UK Tax Return - my feeling is to include them all and to make a claim for mileage allowance @ 40ppm
As for the deductions - which of the amounts shown may be treated as 'tax' for double taxation purposes
Many thanks
Martin
Many thanks for your help
Many thanks for your help
Much appreciated
Martin
I have something similar Martin and
did the child allowance go on the SATR? Also, for my one there is a tax allowance (with the description tax free/expat allowance) which is not subject to Swiss tax and have you come across this? Thanks
Hi Martin,
Hi Martin,
I believe that you would take all the income into account apart from "Remboursement de km" as this is mileage allowance. Therefore you would not need to make a separate mileage claim as this has already been paid to him by the company. Also, "allocation pour enfant" is child allowance so I do not think you would need to include this either. The rest translates as:
Salaire mensuel - monthly salary
13e salaire - 13th Salary. This is when an employee works an incomplete year they are entitled to a 13th salary on a pro-rata basis. So your client will receive 9/12 of his usual salary.
Frais forfaitaires de representation - standard costs of representation. I would imagine that this is for information purposes rather than him being paid extra as this is very similar to something along the lines of "your basic salary is £30k per annum" for example.
Prime sur chiffre d'affaires - Sales commission
Deduction vacances prises en trop - Deduction of holidays taken. If this is in his income then he has probably been paid for holiday owing to him.
As for the deductions, as far as I am aware they are all insurances very much like our NICs.
Cotisation AVS/AI/APG 5.15% - Pension/Disability/Loss of Earnings
Cotisation AC 1.10% - unemployment insurance
Cotisation AANP 2.36% - Accident Insurance
Cotisation assurance indemnite maladie 0.52% - Health Insurance
Cotisation LLP - I am unsure as to what this is!
As for tax, I don't think there is any tax deducted here as all of the above are social contributions.
I hope this helps for now but perhaps someone else maybe able to shed more light on "cotisation llp" and what can and cannot be deducted. But as before I would imagine that the mileage allowance and child allowance should not be included and neither should you make a claim for mileage.