Why the Lohnausweis is central for SMEs and employees
The annual salary certificate — in German Lohnausweis, in French certificat de salaire — summarises for each person employed all remuneration and deductions for the previous calendar year. It is the document the employee attaches to their tax return and that the authorities use to verify consistency between declared income, OASI contributions, and, where applicable, withholding tax.
For an SME with few employees, the Lohnausweis is not a year-end obligation separate from accounting: it is derived from data already recorded in payroll, reimbursed expenses paid as wages, allowances and social contributions. Errors or delays trigger correction requests, discrepancies with the wage mass reported to the compensation funds, and administrative burdens that a lean organisation can avoid with clear processes.
This guide sets out the obligations under the Federal Act on Direct Federal Tax (LIFD) and the Federal Act on the Harmonisation of Direct Tax Laws of Cantons and Communes (LStHG), deadlines, minimum certificate content and compliant corrections — in the typical operational context of an SME employer in Switzerland.
Legal basis and who must issue the certificate
The obligation to issue a written salary certificate annually stems from Art. 127 para. 1 let. a LIFD and Art. 43 para. 1 let. a LStHG. It applies to every employer — including self-employed persons with staff, branches and small corporations — that has paid remuneration subject to OASI or otherwise relevant for tax purposes.
| Situation | Lohnausweis obligation |
|---|---|
| Employee with salary for the full year | Yes — one certificate for the calendar year |
| Mid-year start or departure | Yes — only for months with actual remuneration |
| Employee without OASI contributions (e.g. special limits) | Assess case by case; if in doubt, document and consult the fund |
| Executive / shareholder with salary from the company | Yes if a paid employment relationship exists |
| Services from third parties (agency, subcontract) | No — does not replace certificates for self-employment |
The certificate must be delivered to the employee, as a rule in duplicate or in an equivalent electronic format, keeping a record of dispatch. The SME must archive a copy together with payroll documents for the financial year, in line with accounting and tax retention periods.
Deadlines and operational calendar
Federal law (Art. 127 para. 1 let. a LIFD and Art. 43 para. 1 let. a LStHG) requires the certificate to be issued every year and without delay when the employee leaves or dies; it does not set a single federal calendar deadline for delivery to the employee. In practice, certificates for the previous year are as a rule delivered by January (e.g. those for 2025 by January 2026), so they can be attached to the tax return. In parallel, the annual wage declaration to the OASI compensation fund must be submitted within 30 days of the end of the reference year (at the latest by 30 January, Art. 36 paras. 2 and 3 AVIC). Several cantons also require sending a copy to the cantonal tax authority by their own deadlines (often end of January or February): check with the competent canton.
End of December — data closure
Freeze the last pay cycle, record thirteenth salary, bonuses, severance allowances and relevant mileage reimbursements. Reconcile the OASI wage mass with the total of certified remuneration.
Mid-January — issuance
Generate certificates (payroll software or official form), check OASI numbers and cantonal codes, send to staff with sufficient margin before the end of January.
Some cantons or pension institutions send parallel communications; the employer’s Lohnausweis remains mandatory nonetheless and may include items that do not appear elsewhere (benefits in kind, equity participation, one-off allowances). For workers subject to withholding tax, the certificate must also reflect deductions made during the year, in line with withholding tax returns.
What must appear on the certificate
The official form (Form 11, format approved by the FTA and the Conference of Swiss Tax Authorities — SSK, with binding guidance) structures information in numbered boxes. Even when using accounting software, it is worth checking that every relevant item is mapped correctly:
| Area | Examples of items |
|---|---|
| Identification | Employer (name, address, UID if applicable), employee, OASI no., period of employment |
| Gross remuneration | Salary, bonuses, commissions, allowances not tax-excluded |
| Fringe benefits | Housing, meals, private use of company car, share participation (under tax rules) |
| Pension and withholdings | Box 11: employee contributions to the occupational pension plan (LPP); box 12: withholding tax — the certificate shows tax data, not the full OASI contribution schedule |
| Other deductions | Withholding tax, instalments, statutory withholdings |
| Actual expenses | Documented reimbursements (travel, per diems) separated from taxable salary where required |
Consistency with accounting is essential: every amount on the Lohnausweis should be traceable to entries on salary accounts, social liabilities and, for withholding tax, liabilities to the cantonal authority. In Accountex, linking fixed payroll categories to certificate boxes reduces manual errors at year-end.
Common errors in SMEs
Wrong OASI number or incomplete employment period. This often happens after a name change, a transfer or a new hire. An invalid certificate delays the employee’s tax return and complicates reconciliation with the annual OASI statement.
Omission of taxable items. Cash bonuses, non-exempt relocation allowances, private use of a company car or company phone not valued: among the most common causes of correction by the tax administration.
Double counting or failure to separate. Flat-rate mileage reimbursements confused with remuneration, or sickness allowances paid by the employer not aligned with the prescribed boxes.
Inconsistent withholding tax. Wrong tariff category, failure to adjust after marriage or a C permit, total deducted differing from cantonal reports.
Misalignment with the annual wage declaration (OASI reconciliation). Total remuneration certified to employees that does not match the wage mass reported to the compensation fund triggers requests for explanation and possible contribution adjustments.
Compliant corrections and notifications
If an error is discovered after issuance, the employer must issue a correction certificate (Berichtigung / rectificatif) with the correct items and a statement that it replaces the previous document. An informal email is not enough: a new formally valid certificate is required.
Before the employee’s tax return
Deliver the correct certificate immediately and document the dispatch date. Update accounting and, if necessary, OASI or withholding tax returns already submitted.
After the tax return
Inform the employee so they can amend their return. If there are material differences on contributions, coordinate with the OASI fund and cantonal tax authority according to their procedures.
For minor purely formal amounts (e.g. rounding of cents), consider issuing a replacement certificate anyway to avoid automatic mismatches in cross-checks. Keep signed PDF versions or electronic dispatch logs to support a possible audit.
Integration in accounting and payroll
An orderly workflow for an SME includes:
- Consistent monthly recording of gross, contributions and net on dedicated accounts
- Year-end checklist for exceptional items (bonuses, paid unused leave, terminations)
- Lohnausweis export from payroll software or guided completion of the official form
- Four-eyes check (HR manager + accounting) on at least one sample and on totals
- Digital archiving linked to the accounting period in Accountex
Outsourcing payroll does not exempt the employer from obligations to employees: it remains the client’s responsibility to verify certificates before dispatch. For companies with limited audit, traceability between the balance sheet, remuneration notes and issued certificates facilitates the auditor’s work.
Operational summary
| Step | Action |
|---|---|
| Key deadlines | Deliver the Lohnausweis as a rule by January (without delay on termination); annual OASI wage declaration by 30 January |
| Content | Align gross pay, fringe benefits, OASI/LPP deductions and withholding tax with accounting data |
| Check | Reconcile totals with the annual wage declaration to the OASI compensation fund |
| Error | Issue a correction certificate and update related filings |
A timely Lohnausweis protects employees on their tax return and the SME from disputes, interest and correction costs. Bringing forward December payroll closure and automating export from the accounting system is the most effective investment to meet January deadlines without stress.