Swiss Wage Certificate (Lohnausweis): Contents and Deadlines

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.

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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.

What if my employer refuses or fails to issue a wage certificate?

Send a written request (letter or email) stating the legal obligation and a clear deadline. If the employer still does not comply, the cantonal tax authority can compel the employer to issue the document, as the Lohnausweis is a statutory obligation under the DBG (Federal Tax Act). In extreme cases, the employer can face sanctions. In practice, most delays are administrative; a formal written reminder resolves the issue.