Salary certificate: information for employers

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.