invoice for guest speakers · 2020-04-03 · invoice for guest speakers: personal data guest....
TRANSCRIPT
Personal data guestSalutation / Title StreetName Post code / townFirst name Country of residenceDate of birth Country of employmentEmail Swiss Social Security No.Nationality Residence permit
Guest lectureInviting Professor DepartmentSubject of guest lectureDate of guest lecture until
Residence permit – Social insurance – TaxesResidence permit You can work for a maximum of eight working days without a permit. For a longer period
of employment, please contact Human Resources in advance.Social insurance / taxes Please note the additional information on page 3.
Payment details
Bank name BranchPost code / town CountryAccount number Clearing numberSWIFT/BIC IBANCash payment (max. CHF 1,500.00) Cash desk HG Cash desk Hönggerberg
Honorarium / Budget responsibility
Contact for enquiries PhonePayment total gross CHF Cost centre or PSP element(Fill in page 2 first, data transferred automatically)
Payment total gross Cost centre or PSP element(Fill in page 2 first, data transferred automatically)
Budget manager’s name Date and signature
Payment at cash desk received – Date / signature(Advance payment collected by cash desk, 111546)
Date and service provider’s signature(Is deemed to be as receipt by cash payment)
Zurich,
Don’t fill in
Identity card Driver‘s license ETH student‘s cardPerson known Passport ETH card, number:
ETH Zurich Human Resources TUR Turnerstrasse 1 8092 Zurich
Contact person LucMr Kita schmann Tel. +41 44 03632 26 [email protected]
Invoice for guest speakers(“Richtlinien für das Einladen von Gastprofessoren/Gastprofessorinnen, akademischen Gästen und
Gastreferenten/Gastreferentinnen vom 5. Juli 2006”, as of 21 August 2012)
April 2020 | Page 1Human Resources
Personal data guestSalutation / Title StreetName Post code / townFirst name Country of residenceDate of birth Country of employmentNationality Swiss Social Security No.
Detailed record of honorarium and expenses
Honorarium gross (CHF 100.00 to 300.00 /h) in CHF General ledger account Receipt No.Honorarium à CHF = CHF 31011302
ExpensesPrincipal meals Meals à CHF = CHFOvernight stays Nights à CHF = CHFTrain / Taxi / Car Rides/km à CHF = CHFPlane tickets Flights à CHF = CHF
= CHFTotal expenses CHF 31011302Payment total gross CHF
Honorarium gross (CHF 100.00 to 300.00 /h) in EUR or USD, please choose currency General ledger account Receipt No.Honorarium à = 31011302
ExpensesPrincipal meals Meals à =Overnight stays Nights à =Train / Taxi / Car Rides/km à =Plane tickets Flights à =
=Total expenses 31011302Payment total gross
Please attach the original expense receipt to this settlement or when travelling by air, enclose the booking confirmation of the respective flight or the boarding passes with each flight route.
For further information if required:
April 2020 | Page 2Human Resources
Invoice for guest speakers
Personal data guestSalutation / Title StreetName Post code / townFirst name Country of residenceDate of birth Country of employmentNationality Swiss Social Security No.Date of guest lecture until
Information about the payment of speakers’ fees and expenses
No. Nationality Country of employment and residence (main source of income)
Liability for social security Liability for tax
Liability for withholding
tax< CHF 2,300.00 > CHF 2,300.00
1. everyone Switzerland upon request yes yes yes2. CH/EU/EFTA EU/EFTA no no n/a yes*3. not CH/EU/EFTA EU/EFTA upon request yes n/a yes*4. everyone not in EU/EFTA upon request yes n/a yes*
1. Visiting speakers (regardless of their nationality)whose normal sole place of employment and residenceis SwitzerlandUp to an annual fee of CHF 2,300.00 (as of 2014) in the ca-lendar year, Swiss social security contributions will only belevied at the request of the speaker. For fees > CHF 2,300.00, social security contributions must be levied and paid inSwitzerland.
2. Visiting speakers (citizens of Switzerland or of an EUor EFTA country) whose normal place of employmentand residence is an EU or EFTA countryETH Zurich declares, in accordance with Article 21 Paragraph 2 of Regulation (EC) 987/09 and/or Article 109 of Regulation (EEC) 574/72, that speakers themselves are responsible for fulfilling any obligation upon the employer (ETH Zurich) topay contributions to the relevant social security institution.The employer’s contribution to the social security paymentis included in the agreed fee.
3. Visiting speakers (who are not citizens of Switzerlandor of an EU or EFTA country) whose normal place ofemployment and residence is an EU or EFTA countryUp to an annual fee of CHF 2,300.00 (as of 2014) in the ca-lendar year, Swiss social security contributions will only belevied at the request of the speaker. For fees > CHF 2,300.00, social security contributions must be levied and paid inSwitzerland.
4. Visiting speakers (regardless of their nationality) who-se normal place of employment and residenceis not in Switzerland, the EU or EFTAUp to an annual fee of CHF 2,300.00 (as of 2014) in the ca-lendar year, Swiss social security contributions will only belevied at the request of the speaker. For fees > CHF 2,300.00, social security contributions must be levied and paid inSwitzerland.
* Liability for withholding taxSpeakers’ fees for foreign nationals are normally taxed atsource. The rate of taxation is calculated on the basis ofaverage daily income minus work-related expenses. If theamount of withholding tax due exceeds a certain amount per year, then ETH Zurich is obliged to deduct the withholdingtax from the fee and hand it over to the state.
Please could the people responsible ensure that visiting speakers receive this information notice.
ETH ZurichHuman ResourcesTurnerstrasse 18092 Zurichwww.hr.ethz.chApril 2020 | Page 3Human Resources
Invoice for guest speakers