Social security / taxes
Applicants are advised to check their health and accident insurance cover, particularly for postdoctoral positions in the United States and Japan.
In addition, SNSF grants specify particular conditions regarding tax and social security.
Marie Heim-Vögtlin and Ambizione grants offer salaries that include social security contributions (pension/disability/loss of earnings, unemployment benefit, etc.) that are taxable.
Grants for prospective and advanced researchers are non-taxable subsidies. They do not include social security contributions.
These special features have important repercussions on your return, particularly regarding taxation and entitlement to unemployment benefit.
To avoid any unpleasant surprises, it is essential to seek information and take this into account prior to departure.
In the next SNSF multi-year programme it is envisaged that grants for prospective and advanced researchers should also include social security contributions.
The website of Actionuni, the umbrella association for intermediary staff associations at universities and federal institutes of technology, makes a number of recommendations in this respect.