Salary certificate: information for employers

The salary certificate is an essential document for employers in Switzerland. It plays a key role in the employment relationship and in tax matters.

As an employer, you need to understand the aspects of the salary certificate to ensure smooth processing and correct compliance with the legal requirements.

12 April 2024 by Rodolfo Intaglietta

Last updated: 13 October 2026

Instructions

Entry level

Payroll accounting

4 min

Key facts Basics Data recording Deadlines Special cases Data protection Automation Digitalization FAQ Key takeaways

About the author

A competent tax advisor stands in a modern fiduciary office, ready to provide client-focused advice.

Rodolfo Intaglietta

Managing Director | CEO

Rodolfo Intaglietta is the founder and managing director of ONE! Treuhand GmbH. As a Treuhänder mit eidg. Fachausweis (Swiss fiduciary with Federal Diploma of Higher Education) and Diplomierter Experte in Rechnungslegung und Controlling (Expert in Accounting and Controlling with Advanced Federal Diploma of Higher Education), he supports entrepreneurs throughout Switzerland with clear figures, digital processes and personal advice on an equal footing.

The qualification “eidg. diplomierter Experte in Rechnungslegung und Controlling” corresponds to qualification level NQF 8 and is therefore at the highest level of education, comparable to a doctorate in terms of professional depth and responsibility.

Key facts about this article

Summary

The salary certificate documents the salary paid and all benefits with a monetary value that an employee receives, and it forms the basis for the employee’s tax return. Employers are obliged to issue the salary certificate correctly, completely and on time, and to comply with the requirements of the Swiss Federal Tax Administration (ESTV).

What you will learn:

Importance of the salary certificate for employers and employees
Which data must be recorded in the salary certificate
Deadlines and cantonal particularities for submission
Handling special cases such as bonuses or overtime
Data protection and confidentiality for the salary certificate
Options for electronic transmission

Prerequisites

Basic knowledge

Tools you need:

Official salary certificate forms from the ESTV
Free software from the Swiss Federal Tax Administration for creating salary certificates
Payroll accounting software
Secure platform for electronic transmission to employees

Updated on 22 August 2026. We reviewed the issuing deadline, the recipients of the salary certificate, the ESTV tools and the rules on electronic transmission. Changed since first publication: the statement that the salary certificate must be issued by the end of February at the latest could not be confirmed in either the DBG or the ESTV guidelines and has been corrected. A new version of the guidelines has applied since 1 January 2026: the mileage rate for business use of a private vehicle is now CHF 0.75 per kilometer, and gifts in kind are exempt from declaration up to CHF 600 per year. The list of cantons that require direct delivery to the tax administration has been made more specific. Still valid without change: every employer’s obligation to issue a salary certificate to every employee, the free eLohnausweis SSK application, the requirements for complete information and the admissibility of electronic delivery.

Basics of the salary certificate

The salary certificate is an official document that the employer issues to every employee in Switzerland once a year. It shows the salary paid and all benefits, allowances and supplements, and it is essential for the tax return.

New from the 2026 salary certificate: A mileage rate of CHF 0.75 per kilometer applies to business use of a private vehicle. Gifts in kind and admission tickets up to a maximum of CHF 600 per year are exempt from declaration.

Appropriate and accurate data recording

Preparing a salary certificate requires careful data recording. Besides the employee’s name and address, this includes detailed information on salary, bonus payments, overtime, deductions for taxes, social insurance and other financial items. The accuracy of this data is very important because it forms the basis for calculating taxes.

To issue a salary certificate, you must comply with the requirements of the Swiss Federal Tax Administration (ESTV). The tax authority’s website provides instructions, sample forms and the free eLohnausweis SSK application.

When the salary certificate must be available

Under Art. 127 para. 1 let. a DBG, employers are obliged to certify in writing the benefits they have provided to their employees. The salary certificate is issued every year, and immediately if an employee moves away or dies. Neither federal law nor the canton of Zurich sets a statutory calendar deadline for delivery.

What matters is when employees need the certificate: it must be enclosed with the tax return (Art. 125 para. 1 let. a DBG), so in the canton of Zurich before 31 March. The AHV salary declaration is a separate matter. It must be settled within 30 days after the end of the calendar year (Art. 36 para. 2 and 3 AHVV), so it must reach the compensation fund by 30 January at the latest.

The salary certificate is intended for the employee. Eight cantons (Basel-Stadt, Bern, Fribourg, Jura, Neuchâtel, Solothurn, Vaud and Valais) also require employers to send a copy directly to the cantonal tax administration. In the canton of Lucerne, direct delivery is voluntary. The canton of Zurich has no such obligation.

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Handling special cases

Special cases such as bonus payments, overtime or other additional benefits must be shown correctly and transparently in the salary certificate. These items must be listed separately so that employees and tax authorities can clearly follow them.

Data protection and confidentiality

The information in the salary certificate is sensitive. Employers are obliged to take appropriate security measures to protect this data from unauthorized access. This not only ensures compliance with data protection regulations but also strengthens employees’ trust.

Electronic transmission and cooperation with authorities

The salary certificate plays a central role in cooperation with the tax authorities because it forms the basis for employees’ tax returns. Issuing it correctly and completely is therefore essential.

Salary certificates must generally be signed. The signature can be omitted for salary certificates generated fully automatically, and this is what makes purely digital processes permissible. Modern technical solutions allow the salary certificate to be transmitted electronically to employees. Secure online platforms make access easier, reduce administrative effort and are more environmentally friendly than paper-based processes.

Employers should also be open to questions from employees and clarify any uncertainties promptly to ensure transparent communication.

Frequently asked questions

What is a salary certificate?

Every employee in Switzerland receives a salary certificate from their employer at the beginning of the year. The form shows the salary received with all benefits, allowances and supplements, and it is essential for the tax return.

When exactly must the salary certificate be issued?

There is no calendar deadline under federal law for issuing the salary certificate. The ESTV guidelines require it to be issued every year; if an employee moves away or dies, the salary certificate must be issued immediately. In practice, what matters is when employees need it for their tax return: in the canton of Zurich, before 31 March.

What information does the salary certificate contain?

The salary certificate contains the employee’s personal details, information on income, bonus payments, deductions for taxes and social insurance, and other financial information.

What are the consequences of an incomplete or incorrect salary certificate?

Incorrect or incomplete salary certificates can lead to problems with the tax return and to inaccurate tax calculations.

Can the salary certificate be transmitted electronically?

Yes, many companies use secure online platforms to transmit salary certificates electronically.

Does a salary certificate also have to be issued for part-time or temporary employees?

Yes, the salary certificate must be issued regardless of the level of employment or the length of the contract.

Can the salary certificate be issued in different languages?

It is usually issued in the official language of the canton. By agreement, however, another language can also be used.

Key takeaways

A salary certificate must be issued for every employee.
The information must be complete, correct and traceable.
There is no statutory calendar deadline for issuing it; what matters is the employees’ tax return, which in the canton of Zurich is due on 31 March.
Special benefits must be shown transparently and separately.
Data protection and secure storage are mandatory.

Overall, the salary certificate is an instrument that not only ensures financial transparency but also affects the relationship between employer and employee. Preparing and sending it is one of the employer’s tasks and belongs to the HR and payroll area of a company.

Careful preparation and provision of the salary certificate in line with the legal requirements is essential to ensure smooth processing and to strengthen employees’ trust.

Sources

Eidgenössische Steuerverwaltung und Schweizerische Steuerkonferenz. (1 January 2026). Wegleitung zum Ausfüllen des Lohnausweises bzw. der Rentenbescheinigung (Formular 11). Retrieved 22 August 2026 from estv.admin.ch
Eidgenössische Steuerverwaltung. (9 December 2025). Lohnausweis / Rentenbescheinigung. Retrieved 22 August 2026 from estv.admin.ch
Schweizerische Eidgenossenschaft. (1 January 2025). Bundesgesetz über die direkte Bundessteuer (DBG, SR 642.11), Art. 125 and 127. Retrieved 22 August 2026 from fedlex.admin.ch

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