Payslip (Lohnabrechnung)
A payslip (Lohnabrechnung) is the itemized document an employer must give each employee showing gross salary, social contributions, taxes, and net payment. You issue it monthly or per pay period, retain copies for seven years, and must include all legally required deductions by canton and federal law.
The payslip is your employee's proof of income and your compliance record. It lists everything deducted from gross pay—AVS/ALI/AC contributions, Quellensteuer, occupational pension, health insurance, and union dues if applicable—alongside net cash received.
Swiss law (ArG article 322c) requires you to provide a legible, dated payslip before or at payment. Most cantons allow digital delivery if the employee agrees. Keep originals or certified copies for seven years.
When and what to include
Issue a payslip each pay period—typically monthly, sometimes weekly or bi-weekly depending on your payroll cycle. Include the pay period dates, gross salary, itemized deductions, net amount, and your company details.
Mandatory line items vary slightly by canton. All must show AVS/ALI/AC (employee and sometimes employer portions), Quellensteuer if applicable, occupational pension (BVG/LPP), and any voluntary deductions the employee authorized in writing.
- Gross salary and any allowances (shift premiums, travel, 13. Monatslohn if paid monthly)
- Social contributions: AVS, ALI, AC percentages tied to federal rates
- Quellensteuer amount if employee is non-resident or canton requires withholding
- Occupational pension (BVG) deductions and employer contribution (shown for transparency)
- Health insurance or other insurable benefits deducted at source
- Union dues or other authorized deductions with employee written consent
Your obligation and format
You must provide the payslip before or at the moment of payment. Digital delivery (email, secure portal, PDF) is legal if your employment contract or employee handbook says so and the employee agrees—no signature needed for routine delivery.
Payslips are personal documents under revDSG (Swiss data protection law). Store them securely, issue them only to the employee, and keep archives for seven years for audit and dispute resolution.
- Paper or digital—your choice, but digital requires prior written employee consent
- Must be legible, dated, and show your company name and the employee's name clearly
- Include your canton and the applicable GAV terms if wages are tied to a collective labor agreement
- Retain a copy (original or certified) for minimum seven years
- If you outsource payroll, you remain responsible for accuracy and timeliness
- Errors discovered later must be corrected in a supplementary payslip with explanation
Most common mistakes
The single most frequent error is omitting or miscalculating the Quellensteuer (withholding tax) for non-resident employees or failing to update canton tax tables annually. Employers often assume flat rates or forget to adjust when an employee moves.
A close second: issuing payslips without clear itemization, making it impossible for the employee (or an auditor) to verify deductions. Lumping multiple deductions under vague labels invites disputes and looks unprofessional.
- Not updating AVS/ALI/AC and Quellensteuer rates when canton tax law changes
- Missing the employer's BVG contribution note—must show for transparency even if not deducted from employee net
- Deleting or losing payslip copies after a few years; seven-year retention is mandatory
- Issuing payslips without the pay period dates or gross-to-net calculation path
- Failing to note unauthorized deductions; employee must consent in writing beforehand
- Sending payslips to the wrong person or via insecure channels, breaching revDSG
Frequently asked questions
- Do I have to send payslips digitally or can I print them?
- Either is legal. Digital (email, portal) is fine if your employment contract or handbook states this and the employee agrees. Paper payslips require no consent and are always safe. Choose the method that suits your workflow and employee preference.
- What if an employee works part-time at 60% Pensum—does the payslip look different?
- No structural difference. Your payslip software calculates gross, deductions, and net based on the 60% rate. Ensure the Pensum percentage is shown clearly so both you and the employee can verify the calculation is correct.
- How long do I really need to keep payslips?
- Seven years from the date of issue. This covers tax audits, pension disputes, and employment disputes. Digital storage with secure backups is acceptable; ensure you can retrieve any payslip if asked by an auditor or the employee.
General information for Swiss employers, not legal advice. Have a lawyer confirm anything with legal consequences.