Lohnausweis (salary certificate)
The annual statement of wages and deductions issued by the employer. It is the basis for the employee's tax return and must comply with specific requirements of the tax administration.
The Lohnausweis (salary certificate) is the official annual statement of an employee's salary and deductions, which the employer must issue at year-end. It reports gross pay, social-security deductions, expense allowances and benefits in kind, and follows a standard form prescribed by the Swiss tax authorities. Employees attach it to their tax return as proof of employment income.
Example: In January an employer issues each staff member a Lohnausweis for the previous year showing gross salary, AHV/ALV deductions, the BVG contribution and any company-car benefit. The employee simply attaches it to the tax return as evidence of earnings.
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About the glossary
What is a Lohnausweis used for?
It is the certified record of your annual salary and deductions, used as the basis for your tax return. The tax authorities cross-check the figures, so the certificate must follow the official template and be complete.
When do I receive my salary certificate?
Employers normally issue the Lohnausweis at the start of the following year, in time for the tax-filing season, covering the full previous calendar year, including any periods of partial employment.