Tax glossary
Salary certificate (Lohnausweis)
The salary certificate (Lohnausweis) is the annual statement your employer issues showing your salary, allowances and deductions for the calendar year — it is the foundation of every employee's Swiss tax return.
The salary certificate (Lohnausweis) is the statement every employer in Switzerland is required by law to issue to its employees for each calendar year. It shows what you earned, which allowances and fringe benefits were added on top, and which social security and pension contributions were deducted. For your tax return it is the single most important document: without it, you cannot declare your employment income.
The salary certificate follows a standard form used throughout Switzerland (officially Formular 11). Each line carries a box number, and these numbers are picked up again at specific points in the tax return. Box 1 shows your salary, box 8 the total gross salary, boxes 9 and 10 your contributions to AHV/IV/EO/ALV (social security) and to the pension fund, box 13 expense allowances. At the end, box 11 shows your net salary — the figure that goes into your tax return.
You will usually receive your salary certificate in January or February for the previous year. If you changed jobs during the tax year, you need a separate certificate from each employer — including for short-term positions and side jobs.
What the salary certificate contains
The salary certificate covers far more than the salary paid out to you. Anything with a monetary value belongs on it — even if it never appears in your bank account.
- Gross salary, including a 13th-month salary, bonuses and gratuities
- Fringe benefits such as a company car, meals or employer-provided accommodation
- Lump-sum payments, severance pay and employee share schemes
- Deductions for AHV/IV/EO (old-age, disability and loss-of-earnings insurance), ALV (unemployment insurance), NBU (non-occupational accident insurance) and occupational pension (BVG)
- Employer contributions to daily sickness benefit insurance
- Expense allowances — flat-rate and actual expenses, shown separately
What you should check
The salary certificate is prepared by the payroll department and is usually correct — but it is not always fully tailored to your situation. Three points deserve a second look.
- Field F (free transport to the workplace): if it is ticked, your commuting deduction is lost entirely or in part.
- Field G (canteen meals or lunch vouchers): this limits the deduction for meals taken away from home.
- Boxes 13.1/13.2 (expenses): flat-rate expenses are taxable, actual expenses are not — mixing them up costs you money directly.
Missing or incorrect salary certificate
Your employer is legally obliged to issue the salary certificate — even after you have resigned or the company has been wound up. If you don't receive it, request it in writing; if that doesn't work, the cantonal tax office can demand it directly from the employer.
If the certificate contains errors, have it corrected rather than departing from it in your tax return. The tax office cross-checks your return against the reports submitted by employers, and any discrepancy triggers a query.
Example: changing jobs in July
If you change jobs in July, you will receive two salary certificates. Both belong in your tax return — even if the first covers only six months and the second the larger part of the year.
A typical mistake: the previous employer's certificate gets lost in a moving box, and only the current one is declared. The tax office reliably spots this through its AHV cross-check — resulting in the income being added back and, in the worst case, back-tax proceedings.
Frequently asked questions: Salary certificate (Lohnausweis)
Do I have to attach the salary certificate to my tax return?
Yes. If you file electronically via ZHprivateTax (the canton of Zurich’s online filing software), you upload it as an attachment; if you file on paper, you enclose it. Without a salary certificate, your tax return is considered incomplete.
What about side income under CHF 2,300?
Side income is taxable regardless of the amount and must be declared. The CHF 2,300 threshold only relates to the obligation to pay AHV contributions in certain sectors, not to tax liability.
I've lost my salary certificate. What now?
Ask your employer for a duplicate — this is straightforward and free of charge. If the employer no longer exists, an extract of your AHV account from the compensation office will serve as evidence.
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