Swiss Wage Certificate (Lohnausweis): Contents and Deadlines
The Swiss wage certificate (Lohnausweis) is a mandatory annual document your employer must provide by end of February. It covers gross salary, social security deductions, and fringe benefits, and is the primary attachment to your Swiss tax return.
What Is the Wage Certificate?
The Lohnausweis is an official document issued by the Swiss Federal Tax Administration (FTA/ESTV) that employers must complete for each employee each year. It lists all tax-relevant information: gross salary, net salary, AHV/ALV/BVG deductions, child allowances, fringe benefits, and expense reimbursements.
Mandatory Fields
The wage certificate follows a standardized FTA form. Key fields: Field 1 (Salary): total gross including 13th month and bonuses. Fields 2.1–2.3: AHV/ALV and BVG contributions. Field 9: fringe benefits (company car, employee discounts). Field 13: child allowances. Field 15: irregular benefits. All entries must be complete and accurate.
Deadlines and Delivery
Employers must provide the wage certificate by end of February of the following year. Many issue it in January. If employment ends mid-year, the certificate is issued at termination or by end of February the following year. The wage certificate must be submitted with your tax declaration.
Correcting Errors
Errors can lead to incorrect tax assessments. If you spot an error, request a correction in writing from your employer; they are legally required to issue an accurate certificate. Corrections must be reported to the tax authority; an already-filed certificate can be replaced by an amended one.
Frequently Asked Questions
When must my employer issue the wage certificate?
By end of February of the following year. Upon termination mid-year, at the time of departure or by end of February of the following year.
What if my wage certificate contains errors?
Request a written correction from your employer; they are legally obligated to issue an accurate certificate. Submit the corrected version to the tax authority.
Do I need the wage certificate for my tax return?
Yes, it must be attached to your Swiss tax declaration as proof of income and social security deductions made.