The taxes you have to pay from your salary depend on which procedure is used.
Simplified tax procedure with withholding tax
If you are eligible for the simplified procedure, you only have to pay a withholding tax of 5% from your gross salary. Your employer withholds this and pays it to the state. This means that you do not have to pay any further taxes on this income. This procedure with withholding tax deduction is open to all domestic workers, whether Swiss or foreign.
Ordinary tax procedure
If you are settled via the ordinary settlement procedure (no withholding tax deduction), you must declare the income in your annual tax return and pay tax on it in this way. The tax rate is then usually over 5%.
The requirements for the simplified tax procedure as well as the advantages and disadvantages of both procedures can be found here: Social security
