06 September 2023 
Julia Ascott, Employment Taxes Specialist
For anyone eagerly following this discussion board, you’ll know that we instructed Vialto to produce guidance for UK universities with employees in CERN, either on the French or Swiss side. Following reviews of draft guidance by a number of universities and an update to gain the Swiss authorities’ position on a particular issue, we can now confirm that the CERN guidance document is now available to all our members.
The document is in two different forms, depending on how you would like to review that information. There is a grid view that you can access here or, if you need a more accessible format, you can use this word document instead. Both include exactly the same information, just in a different viewing format.
This report is intended to act as general advice, which will give an indication of the likely income tax, social security and payroll requirements for a UK university who employs or has academic links with an individual who is working for CERN. Please note that there are certain assumptions taken for this guidance, please read the context page before reviewing the remaining part of the guidance.
