Salary certificate: what you need to know
What is a salary certificate?
Employers use the wage statement to confirm work of their employees. Two copies must be given to the employee. In Geneva, employers who wish to do so can mail their certificates or attestations to theCantonal Tax Administration.
What should a salary certificate in Geneva contain?
A salary certificate details the components of the salary, such as the base salary, bonuses, benefits in kind, social deductions, family allowances, etc.
It must include essential information about the employee's income.
What is the purpose of a salary certificate?
The salary certificate is an essential document for thepreparation of tax returns of the employee. It enables employees to declare their income to the tax authorities.
It serves as official proof of an employee's income over the course of a year. This can be useful, for example, when applying for credit.
Drawing up a salary certificate
To draw up your employee's salary certificate, you'll need to follow the standardized form provided by the tax authorities. Follow the steps below to prepare your employee's salary certificate.
Establishment through the platform
The Swiss Tax Conference provides a standardized form for online filing of salary certificates.
eCertificat de salaire is a free software package available to Swiss companies for creating an unlimited number of salary certificates. It offers a guided mode with help. You can also fill-in form in PDF format (form 11) provided by the Confederation.
Enter basic information
- The calendar year
- Employee's date of birth
- Full address and AHV number
- Pay period
- Annual income
- Social security charges
- Employer-paid benefits
- Signature of employer (or trust company)
Salary details
The employer must indicate the gross salary, including bonuses and any other benefits, including benefits in kind (e.g. company car or meals). Deductions such as AVS, AI (Invalidity Insurance), APG (Loss of Earnings Insurance), etc. should also be mentioned.
The employer must keep a copy of the salary certificate for at least 10 years (in case of inspection by the authorities).
Salary certificate: what should not be declared
Employer gifts
The employer is not obliged to declare gifts in kind of CHF 500 or less. Cash gifts, on the other hand, must be declared under item 1 or 3 of the salary certificate.
REKA cheques
When a company issues REKA cheques to its employees, it is not obliged to declare them if they do not exceed CHF 600. This also applies if these cheques are reduced.
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Frequently Asked Questions
Who must provide a salary certificate?
All employers in Switzerland are required to provide their employees with a salary certificate at the end of each calendar year.
What should I do if I don't receive my salary certificate?
It is essential that you contact your employer. Your salary certificate is a very important document certifying your income for the year, and will be used to file your tax return.
Is the salary certificate the same in all Swiss cantons?
Yes, there is a standardized form for the whole of Switzerland, but some cantons require the certificate to be sent to the cantonal tax authorities.
I employ domestic staff. Do I need to draw up a salary certificate?
If you employ someone, even for a small salary, you are considered an employer and must pay social security contributions. When you hire someone, ask for the employee's AVS insurance certificate and send it to the compensation fund, usually the one in the employee's place of residence.
This fund will inform you of the contributions due. Each year, you must submit an annual statement and provide the employee with a salary certificate.
Do I have to declare family allowances?
Yes, family allowances are considered income and must be declared in the same way as wages.
How is the private share calculated?
If an employer makes a vehicle available to an employee for private use, this private use is considered a benefit in kind and is therefore taxable.
There are two types of accounts for calculate the private share of the vehiclethe effective method, where the flat rate per kilometer is 0.70 CHF and the flat-rate method where a flat rate of 0.9% of the vehicle's pre-tax purchase price is used.
