Useful information
| Work permits for students from a European Union Member State
| Work permits for students from non-EU countries
| Working hours
| Working conditions
| Taxes
| Taxation at source
Work permits for students from a European Union Member State
If you are studying in Switzerland and hold a B or L permit, you must obtain a work permit before you carry out any paid work.
The employer must complete an “EU residence permit application” form from the Population Service (SPOP) – Foreign Nationals Department.
The student must then obtain a positive preliminary reference from the Social Affairs and Student Mobility Office at UNIL (SASME) and send the form to the Bureau du contrôle des habitants in the commune where they live.
Link to the "Etat de Vaud" official web site (with all useful forms for work and residence permits".
Helpful tip
Only students from a European Union Member State can register with temporary employment agencies.
Work permits for students from non-EU countries
The employer must complete the “Application for residence permit with paid employment” form (1350).
The student must then obtain a positive preliminary reference from the Social Affairs and Student Mobility Office at UNIL (SASME) and send the form to the Bureau du contrôle des habitants in the commune where they live.
Link to the "Etat de Vaud" official web site (with all useful forms for work and residence permits".
Download the non-EU resisence permit application form below.
Working hours
Foreign students with a B or L permit are authorised to work a maximum of 15 hours a week during the academic year.
During the university vacation, they are authorised to work full time for a maximum of three months per year.
Students from the European Union are authorised to work as soon as they arrive in Switzerland.
However, students from countries outside the European Union are not authorised to work for the first six months of their time in Switzerland.
Working conditions
All students, even if they are paid by the hour, are subject to the same obligations and rights as other employees (old-age and survivor’s insurance (AVS), unemployment, insurance, holidays, etc.).
For more information about social-security contributions, employers can contact
Centre Patronal de Paudex
Route du Lac 2
1094 Paudex
CH-1001 Lausanne
Tél. +41 (0)21 796 33 00
info@centrepatronal.ch
www.centrepatronal.ch
Taxes
Students must submit a tax return and declare all their income, regardless of the amounts concerned. Paid employment is classed as an ancillary activity if it represents less than 30% of a full-time job and is carried out alongside studies or for a short period (for example, during the holidays). Earnings from an ancillary activity are taxable once all fixed deductions have been applied.
Taxation at source
Students with a B or L permit, working in a business, are subject to the deduction of withholding tax at source.
Article 133 paragraph 3 of the Tax Act (LI) provides that an individual who is subject to taxation at source has until 31 March of the following year, to ask the tax authority to adjust their tax liability to take account of any deductions in addition to those listed in the tax schedules.
This is a strict deadline and no exceptions will be made.
A taxpayer who wishes to claim an adjustment must submit a simplified tax return, within the specified time frame, to the taxation at source (impôt à la source) section.
Information for Vaud Canton:
Administration cantonale vaudoise des impôts
Section impôt à la source
Rue Caroline 9 bis
1014 Lausanne
Tél. : +41(0) 21 316 20 65
Email: info.aci-source@vd.ch
Website: www.vd.ch/impot-source
Opening hours: 08:30-11:30, 13:30-16:30
