Payroll and Wage Slip in Switzerland
Every employee in Switzerland is entitled to a detailed wage slip each month. The annual wage certificate (Lohnausweis, Form 11) is issued by all employers and used for tax declarations. Understanding your payslip and the wage certificate helps you check deductions, plan taxes and assert your rights.
- AHV/IV/EO (employee share): 5.3% of gross salary (employer also pays 5.3%)
- ALV (unemployment): 1.1% up to CHF 148,200; 0.5% solidarity on income above
- BVG (2nd pillar, employee share): 7–18% depending on age and fund
- Quellensteuer: withheld at source by employer for B-permit holders
- Lohnausweis (Form 11): issued by end of February each year, used for tax return
Typical Swiss payroll deductions: rates at a glance
| Deduction | Employee rate | Employer rate |
|---|---|---|
| AHV/IV/EO (state pension + disability) | 5.3% | 5.3% |
| ALV (unemployment) | 1.1% (up to CHF 148,200) | 1.1% |
| NBU (non-occupational accident) | ~0.7–1.5% (varies) | 0% |
| BVG (2nd pillar, occupational pension) | 7–18% (age-dependent) | Min. equal to employee share |
| Quellensteuer (withholding tax) | Varies by canton/bracket | Remitted by employer |
Mandatory Payslip Contents
A Swiss payslip must show: gross salary (broken down into base, bonuses, allowances), all social insurance deductions (AHV/IV/EO, ALV, UVG non-occupational, BVG employee share), withholding tax (if applicable), and net salary. Additionally: year-to-date cumulative totals (useful for tax). A pay statement that shows only net payment without itemisation is insufficient. Employees have a right to detailed monthly payslips, enforced via CO and social insurance legislation.
The Annual Wage Certificate (Lohnausweis)
The Lohnausweis (ESTV standard Form 11) is issued annually (by end of February) and summarises: all salary components, bonuses, fringe benefits (company car private share, meal allowances), approved expense reimbursements and social insurance deductions for the year. Employees submit it with their tax return. Incorrect wage certificates are tax fraud, employers can face criminal liability for false declarations. For questions about specific items, contact your employer's payroll department directly.
Retention and Transparency
Employers must retain payroll records for 10 years (OR Art. 958f accounting obligation). Employees should keep their own payslips and year-end wage certificates. The revised GlG (Equal Pay Act) requires employers with 100+ employees to conduct wage equality analyses (LOGIB). Pay transparency at individual level is not yet required by law but is increasingly included in GAV provisions. Private company car benefit: 0.9% of purchase price per month must appear on the wage certificate as salary in kind.
Frequently Asked Questions
Can my employer pay me without a payslip?
No. Employees are entitled to a documented wage calculation each pay period. A payslip showing all deductions is a legal obligation. Without it, you cannot verify social security deductions or prepare your tax return accurately.
What is the Lohnausweis and when is it issued?
The Lohnausweis (ESTV Form 11) is the annual Swiss wage certificate, summarising your full year's compensation and deductions. Employers must issue it by end of February of the following year. You submit it with your cantonal tax declaration.
How long should I keep my payslips?
Indefinitely for the Lohnausweis (useful for pension calculations). For regular monthly payslips: at least 10 years, since you can retroactively claim underpaid wages or social contributions for that period.
Swiss Code of Obligations (CO Art. 958f) · ESTV Lohnausweis Form 11 · AHV/IV/EO contribution rates 2026 (AHV-Beiträge) · SECO · admin.ch