# Correcting Swiss withholding tax: steps and example for 2026

> Correct a tariff or dated situation, preserve original payslips and reconcile the cantonal return: practical steps, example and support from BMT.

Source: https://www.bemytalent.com/en/correcting-withholding-tax · updated 2026-11-08 · other languages: [fr](https://www.bemytalent.com/fr/corriger-impot-source.md) · [de](https://www.bemytalent.com/de/quellensteuer-korrigieren.md) · [it](https://www.bemytalent.com/it/correggere-imposta-fonte.md)

[Home](https://www.bemytalent.com/en) › Guides

## Correcting Swiss withholding tax: steps and example for 2026

By Michael Dusong · Updated 08.11.2026

A late update to family circumstances, an incorrect tariff or a missing bonus can change **withholding tax**. Establish the correct fact, its effective date and affected periods, then document the difference. Deleting the old payslip would remove that explanation.

References and examples: **2026**.

### Distinguish two procedures

An **employer payroll correction** repairs a fact or calculation in the salary file and, if needed, the cantonal return. A **taxpayer's personal application** follows a separate tax procedure.

In Geneva, a rectification or subsequent ordinary assessment request, **DRIS/TOU**, must be filed by **31 March following the year of deductions**. This deadline and procedure do not replace the employer's correction process. [Official Geneva guidance](https://www.ge.ch/impot-source/rectification-taxation-ordinaire-ulterieure-dris/tou).

### Correct in six steps

- **Document the reason:** keep the request, decision or supporting evidence.

- **Confirm the effective date:** when you learn about a change is not necessarily when its rule takes effect.

- **Identify affected payslips:** an annual-model correction may affect cumulative figures and later deductions.

- **Compare old and new calculations:** distinguish differences in gross pay, contributions, tax and net pay.

- **Approve the treatment:** arrange the additional payment or permissible recovery; check conditions before deducting a debt from salary.

- **Reconcile documents:** align the corrected payslip, accounting entries, cantonal return and annual documents where necessary.

Treatment depends on the canton and situation. [FTA Circular 45](https://www.estv.admin.ch/dam/fr/sd-web/I3YyTvU3ThVA/dbst-ks-2019-1-045-d-fr.pdf) and cantonal instructions provide the calculation and procedural framework.

### Example: too much tax withheld

Suppose the initial calculation deducted **CHF 300**, but the documented corrected amount is **CHF 240**. If other items stay unchanged, the employee is owed **CHF 60 more net pay**, and the tax liability decreases by **CHF 60**.

If CHF 300 has already been paid to the canton, reconcile the CHF 60 with a confirmed refund or offset. It is not automatically a bank receipt. These figures are fictional and imply no official rate.

### How BMT makes the work easier

BMT retains dated facts and flags approved payslips affected by a change. It prepares a comparison and a separate correction for approval. The original is preserved. Amounts to pay or recover are tracked with evidence, while document preparation, submission and acceptance remain distinguishable.

Read more: [monthly and annual models](https://www.bemytalent.com/en/swiss-withholding-tax) · [accounting entries](https://www.bemytalent.com/en/posting-withholding-tax).

### FAQ

#### Does changing an employee's canton recalculate approved payslips?

Not in this workflow. The dated change identifies potential impact; an explicit correction must then be prepared and approved.

#### Can I correct only the accounting entry?

Check the payslip and tax return too. An isolated entry can leave three documents with three different amounts.

#### Must the employee always request subsequent ordinary assessment?

No. Employer corrections and personal tax applications address different situations. Confirm the applicable procedure with the canton.

Your accounting almost runs itself.