Work and taxes for students in Switzerland

Work rights depend on your permit text, nationality, and canton. Always read your residence permit and confirm with the university international office before accepting a job.

Work roadmap

1. 1Check permit
2. 2Find job
3. 3Written contract
4. 4Employer registration
5. 5Payslip & tax
6. 6Stay within hour limits

Before you accept a job

• Permit conditions — Note work hours and sectors allowed on your B permit card.
• University policy — Some programmes limit paid work during exam periods.
• AHVN13 — You need a social security number; employer requests it.
• Bank account — Swiss IBAN for salary payments.
• Accident insurance — Employer covers occupational accidents; non-occupational accident cover may be via insurer if you work ≥8 h/week.

Work rights by nationality (students)

Last updated: May 2026 — SEM

Where students find jobs

• University job boards — Tutoring, library, labs, event staff.
• arbeit.swiss — Official job portal.
• Hospitality & retail — Restaurants, hotels (German/French often required).
• Multinationals & startups — Internships in pharma, tech, finance (competitive).
• On-campus research — HiWi/assistant roles — good for STEM PhD paths.

Employment contract essentials

Quellensteuer (withholding tax)

Many foreign residents without Permit C are taxed at source on salary:

• Employer deducts tax from each payslip using a tariff code.
• You may file for a subsequent ordinary assessment or correction depending on canton and income.
• Marriage, children, or church tax can change the code — inform HR with forms.
• See the Finance guide for banking and tax filing basics.

Internships and thesis work at companies

• Paid internship — Counts as employment; permit hours apply.
• Unpaid internship — Still may need insurance and permit clarity — get university approval in writing.
• NDA & IP — Read thesis agreements; Swiss employers often own project IP unless negotiated.

Problems at work

• Unpaid wages — Cantonal labour inspectorate (Arbeitsinspektorat / inspection du travail).
• Unsafe conditions — Report to inspectorate or SUVA (accidents).
• Discrimination — Federal and cantonal equal-opportunity offices; university ombudsperson.

After graduation

• Job-search permit — Limited duration in some cases; apply before Permit B study expires.
• Work permit B/L — Employer-sponsored; labour market test may apply for non-EU.
• Networking — LinkedIn, alumni events, SECO labour-market info.