Swiss salary certificate: how to read and complete it in 2026

Who prepares the certificate, and when is it issued?

The employer prepares the certificate for the relevant calendar year, including the employee’s identity, employment period and reportable pay. Someone joining or leaving during the year must have the correct dates shown. If you work for several employers, you will generally receive a certificate from each.

Preparation should start before the last payroll of the year. Identify bonuses, expenses, non-cash benefits and corrections before issuing the form.

Do not treat 31 January as one universal federal deadline for every reporting obligation. Cantonal instructions determine whether the employer must send a copy directly to the authority and specify the applicable process. Giving the certificate to the employee and submitting it to the tax authority are separate steps.

If a certificate is corrected after issue, clearly identify the replacement and send it to the relevant recipients. Two contradictory versions without an explanation can cause avoidable tax queries.

How to read the main boxes

The official instructions define each category in detail. This table is a reading aid; an unusual payment still needs individual classification.

Boxes F and G also matter. They cover circumstances relating to commuting and meals. They should not be ticked—or left blank—automatically.

Example: net salary in box 11

Assume annual gross salary of CHF 78,000 in box 8, CHF 5,500 of contributions in box 9 and CHF 4,200 of ordinary pension contributions in box 10.1.

CHF 78,000 − CHF 5,500 − CHF 4,200 = CHF 68,300 in box 11.

If CHF 6,800 of tax was withheld, report it in box 12. Box 11 remains CHF 68,300. This is a simplified example, not a set of contribution rates for a particular employee.

Company cars, bonuses and benefits in kind

Non-cash benefits need the same attention as cash payments. Private use of a company car is a common example. Under the standard flat-rate method, the private benefit is generally 0.9% per month of the purchase price excluding VAT, with a minimum of CHF 150 per month. Employee contributions, an actual-cost method or particular arrangements may change the treatment. Box F also needs checking.

For a car purchased for CHF 50,000 excluding VAT and available throughout the year under the flat-rate conditions, the theoretical benefit is CHF 450 a month, or CHF 5,400 a year. That increases reportable pay without an additional CHF 5,400 bank transfer.

A bonus is not tax-free merely because it is exceptional. Classify it by its nature and ensure consistent treatment in payroll, the certificate and relevant social insurance declarations.

Expense reimbursements and the 2026 rules

A genuine business expense reimbursement does not become salary just because it is paid alongside wages. Equally, an unsupported allowance does not become tax-free simply because it is labelled “expenses”. Document the expense policy, any approval by the tax authority, and the conditions for reimbursement.

The instructions applicable from 1 January 2026 include a flat-rate allowance of CHF 0.75 per kilometre for the relevant business use of a private vehicle. This does not give every employee an automatic contractual right to that amount for every journey. Tax treatment, qualifying business travel and the employer’s reimbursement obligations are separate questions.

Box F: flat-rate allowances for a private car

Under paragraph 9 of the official 2026 instructions, tick box F when an employee receives a flat-rate car allowance for very frequent business use of their own private car, as covered by the Swiss Tax Conference model. Owning the vehicle personally does not remove this reporting requirement.

Report the flat-rate car allowance in box 13.2.2 as required by paragraph 57. Distinguish this arrangement from reimbursement of occasional business journeys based on actual kilometres: not every mileage reimbursement automatically requires box F. Check the specific circumstances and the applicable expense policy.

Source: FTA salary certificate instructions for 2026, paragraphs 9 and 57 (French).

Customary gifts in kind may be omitted within the permitted conditions, up to a total value of CHF 600 a year. If the threshold is exceeded, the entire relevant benefit must be reported. Cash gifts remain reportable salary even when the amount is small.

The rule is therefore not “anything below CHF 600 is exempt”. The nature of the benefit and the conditions in the official guidance matter.

Four checks before issuing salary certificates

1. Reconcile annual payroll. Match the payroll journal to the certificates employee by employee. Explain starters, leavers and retroactive corrections.

2. Review transactions outside payroll. Company vehicles, travel costs, gifts, private expenses and directors’ remuneration can reveal benefits or reimbursements missing from the payroll system.

3. Check the form’s tax presentation. Verify the correct boxes, F and G, remarks and the separation of net salary from withholding tax. A software-generated PDF is only as accurate as its input data.

4. Reconcile social insurance records. Tax and social insurance bases are not always identical, but differences should be understood and documented. Incorporate the reconciliation into the annual close.

Keep evidence of review: employee, corrections, review date and reviewer. A simple control schedule helps an SME manage the process consistently.

What if a salary certificate is wrong?

Employees should compare the certificate with payslips and tell the employer which entry appears incorrect, with supporting documents. A precise query is easier to resolve than a general claim that the whole form is wrong.

The employer should trace the cause: personal data, omitted remuneration, a misvalued benefit or a wrongly classified deduction. Correct the underlying records, then reissue the certificate. Editing the PDF alone can leave payroll and other declarations inconsistent.

Ask the relevant tax authority about unusual items such as pension buy-ins, equity compensation or international remuneration. Salary certificates contain sensitive personal information: limit recipients and use an appropriate delivery channel.

Frequently asked questions