Salary Certificate (Lohnausweis)
A Lohnausweis is the official annual salary certificate that Swiss employers must issue to every employee before 31 March. It shows total earnings, statutory deductions (AHV/AVS, IV/AI, UVG), professional costs, and income tax withheld by canton. Employees need this document for tax returns and social security claims.
The Lohnausweis (salary certificate) is a legally mandated annual document that every Swiss employer must provide to each employee. It itemises gross salary, mandatory social insurance contributions, professional expenses, and taxes withheld at source (Quellensteuer).
This certificate is not optional. The State Secretariat for Economic Affairs (SECO) and cantonal tax offices enforce compliance. Employers who fail to issue it face administrative penalties and employee disputes over tax filings.
When you must issue it
Swiss employment law (ArG, Code of Obligations) requires you to issue a Lohnausweis by 31 March each year for the preceding calendar year. This applies to every employee on your payroll, regardless of Pensum percentage or employment duration.
If an employee leaves mid-year, you must still issue a Lohnausweis for the months worked. If they return as a contractor, no certificate is needed—only for direct employment.
- Deadline: 31 March for the previous calendar year
- Applies to all employees, part-time and full-time
- Required even if employee earns below the AHV threshold
- Must issue pro-rata certificate for employees who leave partway through the year
- Contractors and self-employed do not receive one
- One certificate per employee per year
What the employer must do
You are responsible for calculating and providing accurate figures on the certificate: gross earnings, AHV/AVS contributions, IV/AI, UVG insurance, professional costs (Berufsausgaben), and the total Quellensteuer withheld. Many cantons now require digital submission to the cantonal tax office.
Ensure your payroll records match the certificate before issuing. If you correct it after issue, notify the employee and the tax authority promptly. Keep copies for your records for at least seven years.
- Calculate all required fields: gross salary, social contributions, professional expenses
- Withhold and account for income tax (Quellensteuer) correctly by canton
- Issue in writing or digitally—employee must receive a copy
- Check local cantonal rules on digital submission requirements
- Correct errors immediately and notify both employee and tax office
- Retain documentation for seven years minimum
The most common mistake
Employers often misclassify deductions or forget to account for canton-specific professional cost allowances. Another frequent error: issuing the certificate late or not at all, then claiming payroll records are 'in progress'.
The second-most costly mistake is ignoring that the certificate must match your Quellensteuer remittance to the canton. Discrepancies trigger tax office audits. If you use payroll software, verify the output before signing off.
- Forgetting to apply canton-specific Berufsausgaben (professional expense deductions)
- Issuing late or with incomplete fields—employees need it for tax returns
- Withholding wrong Quellensteuer rate based on outdated canton tables
- Certificate total earnings not matching tax office records
- Not issuing to employees on sick leave or parental leave (still required)
- Assuming payroll software is always correct without final verification
Frequently asked questions
- Do I issue a Lohnausweis if an employee earns below the AHV threshold (CHF 884/month in 2024)?
- Yes. The threshold determines AHV contribution liability, not certificate requirement. You must still issue the Lohnausweis even if contributions are zero. The employee needs it for tax filing and social security records.
- What happens if I issue the Lohnausweis after 31 March?
- Late issuance is a breach of employment law (ArG). Employees may file complaints with cantonal labor authorities. Tax offices may also fine you if delayed certificates cause filing delays. Issue on time or face administrative penalties.
- Can I issue one certificate for multiple employees or multiple years at once?
- No. Each employee receives one certificate per calendar year. One document per person, per year. If you batch-issue, ensure each copy is individually dated and signed and clearly shows the employee's name and tax year.
General information for Swiss employers, not legal advice. Have a lawyer confirm anything with legal consequences.