The salary certificate (Lohnausweis in German, certificat de salaire in French) is the annual statement every employer in Switzerland must issue to each employee, summarising the full remuneration paid over the calendar year: salary, bonuses, benefits in kind, social insurance contributions and withholding tax. Issuing it is a legal obligation of the employer under art. 127 para. 1 let. a of the Federal Direct Tax Act (LIFD), and it is completed on official Form 11 from the Swiss Tax Conference (SSK) and the Federal Tax Administration (FTA).
This guide explains who must issue the salary certificate in Switzerland and when, how to complete Form 11, which benefits in kind to declare, and the mistakes that attract tax audits. RISTER®, a Corporate Services Provider in Geneva, prepares them for employers as part of its payroll services.
The salary certificate in brief
- Who issues it: the employer (art. 127 LIFD, art. 45 LHID), even if the employee never asks.
- Official form: Form 11, one single model for all of Switzerland.
- When: at the beginning of the year, for the previous calendar year.
- Not to be confused with: the monthly payslip (art. 323b CO).
- Risk: a knowingly false certificate can constitute forgery of documents (art. 251 Swiss Criminal Code).
Contents
What is the salary certificate (Lohnausweis)?
The salary certificate is the annual document in which a Swiss employer attests everything it paid to an employee during the calendar year. It is the central supporting document for the employee’s tax return.
It is drawn up on official Form 11, harmonised by the SSK and the FTA: one model for all of Switzerland. English-language sources also call it the salary statement.
The Swiss salary certificate is not the payslip (art. 323b CO): the certificate is annual and intended for the tax administration, the payslip monthly and intended for the employee — details below.
Who must issue the salary certificate, and when?
Issuing the certificate is the employer’s responsibility: art. 127 para. 1 let. a LIFD at federal level and art. 45 of the Tax Harmonisation Act (LHID) at cantonal level oblige the employer to certify each employee’s remuneration, even without any request.
The certificate is established at the beginning of the year for the previous calendar year; in practice, most employers issue it in January. In several cantons, including Geneva, the employer also transmits salary data directly to the cantonal tax administration, notably for source-taxed employees.
Payslip vs salary certificate: two documents, two purposes
The payslip is the written statement of a single month’s pay that art. 323b CO requires with each salary payment; the salary certificate is the annual summary required by tax law (art. 127 LIFD).
| Criterion | Payslip | Salary certificate |
|---|---|---|
| Legal basis | Art. 323b CO | Art. 127 para. 1 let. a LIFD; art. 45 LHID |
| Frequency | Monthly, with each salary payment | Annual, for the calendar year |
| Content | Gross-to-net detail of one pay period | Full remuneration, benefits in kind, contributions, withholding tax |
| Recipient and purpose | The employee (transparency on pay) | The employee’s tax return and the tax administration |
| Format | No prescribed form | Official Form 11 only |
Payslip vs salary certificate: legal basis, frequency, purpose.
How to complete Form 11: sections 1 to 15
Form 11 is structured in numbered sections; the table below covers those that concentrate most questions and errors in practice.
| Section | Heading | What it contains |
|---|---|---|
| 1 | Salary | Gross base salary, including the 13th-month salary |
| 2 | Ancillary salary benefits | 2.1 board and lodging · 2.2 private share of the company car · 2.3 other benefits |
| 3 | Non-periodic benefits | Bonuses, gratuities, severance payments |
| 8 | Total gross salary | Sum of sections 1 to 7 |
| 9 | Social insurance contributions | Employee share of OASI, disability, loss-of-earnings, unemployment and non-occupational accident insurance (AVS/AI/APG/AC/AANP) |
| 10.1 | Ordinary occupational pension contributions | 2nd pillar (BVG/LPP) regular contributions |
| 11 | Net salary | Section 8 minus sections 9 and 10 |
| 12 | Withholding tax | Tax at source retained by the employer (cross-border workers, permit holders taxed at source) |
| 13 | Expenses | 13.1 actual · 13.2 flat-rate · 13.3 further training |
| 15 | Observations | Special remarks (company car, employment dates, etc.) |
Source: SSK / FTA guidelines on completing the salary certificate (Form 11).
Two lettered boxes are frequently forgotten: box F, when the employer covers the home-workplace commute, and box G, for canteen meals or meal vouchers.
Template, sample or format: use official Form 11 only
Employers searching for a salary certificate template do not need one: Form 11 is the only valid format, identical across all cantons. The form and its guidelines are available from the FTA; Swissdec-certified payroll software produces it automatically.
Benefits in kind: what employers must declare
Benefits in kind are the main source of errors on Swiss salary certificates. The rule: any benefit with a monetary value is taxable and must appear on the certificate, subject to the exceptions in the SSK guidelines.
| Benefit | Tax treatment | Where to declare it |
|---|---|---|
| Company car (private use) | 0.9% per month of the purchase price excl. VAT, i.e. 10.8% per year | Section 2.2 + box F |
| Company housing | Rental value of the accommodation provided | Section 2.1 |
| Meals / canteen | Benefit assessed at a flat rate | Box G |
| Gifts in kind | Not declared up to CHF 500 per occasion | — |
Source: SSK guidelines — rates and thresholds for the Swiss salary certificate.
RISTER Tip
The private share of the company car (0.9% per month since 2022) is one of the most audited items. Document the purchase price used as the basis and tick box F systematically: an inconsistency here regularly triggers questions from the tax authorities.
Special cases: cross-border workers, expatriates and directors
Cross-border workers and withholding tax
For cross-border workers (G permit) and other employees taxed at source, the tax withheld by the employer appears under section 12. Consistency between that amount, the monthly withholding statements and the cantonal declarations is a sensitive audit point.
Expatriates
For expatriate employees, benefits paid by the employer — housing, for example — are benefits in kind to be valued and declared (sections 2.1 to 2.3). Expatriate expense allowances must be shown in accordance with the SSK guidelines, not simply left off the certificate.
Board members and directors
Directors’ fees and attendance fees paid to board members must also be certified. For board members domiciled abroad, the company withholds tax at source on those fees (art. 93 LIFD) and reports it under section 12.
How to produce the certificate: form, software or eCertificate
Three routes exist for producing a compliant salary certificate, depending on headcount and the payroll tools in place.
- The official form from the FTA, completed manually — workable with one or two employees.
- Swissdec-certified payroll software, which generates it automatically from the year’s payroll data.
- The electronic salary certificate (eCertificate), transmitted to the administration through the unified ELM/Swissdec procedure — faster and more reliable.
Whatever the route, the certified amounts must reconcile with the payroll accounts — class 5, personnel expenses, in the Swiss chart of accounts. Beyond a handful of employees, manual production breeds errors — a task employers often delegate to their fiduciary.
Common mistakes and their consequences
An inaccurate certificate exposes the employer as much as the employee. The most frequent errors: omitted benefits in kind (company car, housing), boxes F and G left unticked, and inconsistencies between the withholding tax certified and the monthly statements.
Corrections are possible: the employer issues a corrected certificate to replace the original and, where salary data was transmitted to the cantonal administration, files the correction there too — ideally before the tax authorities raise the point themselves.
Important
Knowingly issuing a false or incomplete salary certificate is not a mere administrative slip: it can constitute forgery of documents (art. 251 of the Swiss Criminal Code) and tax evasion. Rigour in completing Form 11 protects the company as much as the employee.
FAQ: Salary certificate in Switzerland
Who must issue the salary certificate in Switzerland?
The employer — not the employee, and not an administration. Art. 127 para. 1 let. a LIFD obliges every Swiss employer to certify each employee’s annual remuneration on official Form 11, even without any request. An employee who has not received it claims it from the employer.
What is the deadline for issuing the salary certificate?
The salary certificate is established at the beginning of the year for the previous calendar year, in time for the employee’s tax return; in practice most employers issue it in January. Cantons such as Geneva also receive the salary data directly from the employer.
What happens if an employee leaves during the year?
The employer issues a salary certificate covering the period actually worked, from the start of the year (or the start date) to the departure date. The employment dates appear on the form; particulars such as a company car for part of the year go under section 15.
What is the difference between a payslip and a salary certificate?
The payslip is the monthly pay statement handed over with each salary payment (art. 323b CO); the salary certificate is the annual summary intended for the tax administration (Form 11, art. 127 LIFD). One follows the pay month by month, the other consolidates the entire year — and the two must reconcile.
How do you correct a mistake on a salary certificate?
The employer issues a corrected certificate that replaces the original and delivers it to the employee; where salary data was transmitted to the cantonal administration, the correction is filed there too. Employees should not simply amend the figures in their tax return.
How does the salary certificate work for cross-border workers?
For cross-border workers (G permit) and other employees taxed at source, the employer withholds tax each month and certifies the annual amount under section 12 of Form 11. The tax authorities check that figure against the monthly withholding statements and the cantonal declarations — a mismatch is a common audit trigger.
Sources
Conclusion
The salary certificate in Switzerland is simple in principle and demanding in execution: one official form, Form 11, but every benefit in kind, every box and every amount must be exact — otherwise questions from the tax authorities follow, criminal ones where the certificate is knowingly false.
RISTER, a fiduciary in Geneva with over 25 years of experience and more than 300 entrepreneurs supported, prepares your employees’ salary certificates within a complete payroll and administration service, with a certified expert directly involved.
