MISSOC Archives 2003

Unemployment Table XPortugal Switzerland Finland Sweden United KingdomBenefits are not subject to taxation. Benefits are subject to taxation. Benefits are subject to taxation. Benefits and basic allowance aresubject to taxation.Both Contribution-based Jobseeker'sAllowance and Income-based Jobseeker'sAllowance are taxable subjectto certain amounts (these maximumamounts are equal to the personalor couple rate).Taxation and socialcontributions1. Taxation of cash benefitsNot applicable. Benefits are notsubject to taxation.Taxation depends on the annual incomeof the individual or family.Lower threshold for taxation:• Single persons: from CHF 1,483(€ 1,021) to CHF 18,852 (€ 12,976)depending on the canton/ federaltax: CHF 20,102 (€ 13,837).• Married couple without children:from CHF 7,425 (€ 5,111) toCHF 26,005 (€ 17,900) dependingon the canton/ federal tax:CHF 32,508 (€ 22,376).• Married couple with two children:from CHF 15,000 (€ 10,325) toCHF 38,031 (€ 26,178) dependingon the canton/ federal tax:CHF 45,662 (€ 31,430).Not applicable. No limit. Both contribution-based Jobseeker'sAllowance and income based Jobseeker'sAllowance are taxable subjectto certain amounts (these maximumamounts are equal to the personalor couple rate). The amount isnotified to the Inland Revenue but nodeduction is made when benefit ispaid.2. Limit of income for taxrelief or tax reductionNo contributions.Contributions to the 1 st pillar and the2 nd pillar (for the risks of invalidityand death) and premiums for compulsorynon-occupational accidentinsurance.Not applicable. No contributions. No contributions are payable onbenefit payments.3. Social security contributionsfrom benefits535