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The salary certificate ('Lohnausweis'/'Certificat de Salaire') is the key document in payroll accounting in Switzerland.

Employers are obliged to provide their employees with a salary certificate (in duplicate) before 30 January each year.

The Swiss salary certificate is an official document provided to an employee that includes all relevant employment income received during the tax year. It breaks down all contributions, benefits, and allowances paid to the employee.

The annual salary certificate is the most important document needed for employees to complete their tax returns. In several cantons (Basel-City, Bern, Fribourg, Jura, Neuchâtel, Solothurn, Valais and Vaud), employers are required to send a copy directly to the tax authorities.

The salary certificate must be sent at the end of the year to the Cantonal compensation office concerned. It serves as a declaration or summary of all gross salaries paid to employees over the past year. The deadline to submit the salary certificate to cantonal compensation offices is 31 January. The salary certificates also serve the purpose of recording income in the annual Statement of individual account (IA), facilitating the calculation