Salary Certificate – Information for Employers

Basics of the salary certificate

The salary certificate is an official document issued annually by the employer to every employee in Switzerland. It provides information on the salary paid as well as all benefits, allowances and additional compensation and is indispensable for the employee’s tax return.

Accurate and complete data recording

Preparing a salary certificate requires careful data collection. This includes not only basic information such as the employee’s name and address, but also detailed information on salary, bonus payments, overtime, deductions for taxes, social security contributions and other financial elements. The accuracy of this data is crucial, as it forms the basis for tax calculations.

To issue a salary certificate, employers must comply with the rules of the Swiss Federal Tax Administration (FTA). The tax authority’s website provides guidelines, sample forms and free software for creating salary certificates.

Timely issuance of the salary certificate

The salary certificate must be issued no later than the end of February each year. Employers must comply with this deadline to ensure that employees have sufficient time to prepare their tax returns. Timely issuance contributes to legal compliance and employee satisfaction.

Depending on the canton, the salary certificate is either submitted directly by the employer to the tax authorities or attached by the employee to their tax documents.

Consideration of special cases

Special cases such as bonus payments, overtime or other additional benefits must be correctly and transparently reflected in the salary certificate. These items should be listed separately to ensure clarity and transparency for both employees and tax authorities.

Data protection and confidentiality

The information contained in the salary certificate is sensitive. Employers are responsible for implementing appropriate security measures to protect this data from unauthorised access. This not only ensures compliance with data protection regulations but also strengthens employee trust.

Electronic transmission and cooperation with authorities

The salary certificate plays a central role in cooperation with tax authorities, as it directly affects employees’ tax returns. Providing complete and accurate information is therefore essential.

Modern technology allows salary certificates to be transmitted electronically to employees. Secure online platforms facilitate access, reduce administrative effort and offer an environmentally friendly alternative to paper-based processes.

Employers should also remain open to employee questions and respond promptly and accurately to ensure transparent communication.