How to create correct payroll statements in Switzerland?

Correct payroll statements in Switzerland must contain all legally prescribed information and consider current social insurance rates. Important mandatory information includes gross salary, all deductions, net salary, and employer contributions.

A proper payroll statement is not only legally required but also forms the basis of trust between employer and employee. Here is a step-by-step guide:

Mandatory information on payroll statements:

Employer information:

• Company name and complete address
• Company AHV number
• UID number (Enterprise Identification Number)
• Accounting period (month/year)

Employee information:

• Full name and address
• Employee's AHV number
• Date of birth
• Personnel number (if available)

Calculate salary components:

Compose gross salary:

• Base salary: Monthly or hourly wage
• Allowances: Overtime, night work, shift allowances
• Variable components: Commissions, bonus payments
• Benefits in kind: Monetary benefits (company car, canteen)
• Expenses: Only taxable expense components

Calculate social insurance deductions:

Employee deductions:

• AHV/IV/EO: 5.3% of gross salary
• ALV: 1.1% up to CHF 148'200, then 0.5% additional
• BVG (pension fund): According to regulations and age
• UVG NBU: Approx. 1-3% (entirely employee)

Other deductions:

• Withholding tax: For foreign employees without C permit
• Daily sickness allowance: If agreed
• Other deductions: Loans, meal costs, etc.

Employer contributions (show separately):

• AHV/IV/EO: 5.3% of gross salary
• ALV: 1.1% up to CHF 148'200, then 0.5% additional
• BVG: At least 50% of total contributions
• UVG BU: Entirely employer (industry-dependent)
• FAK: Family allowance fund (1.7-3.5%)

Step-by-step calculation:

Example: Employee, CHF 5'000 gross salary/month

PositionAmountRemarkGross salaryCHF 5'000.00Base salaryAHV/IV/EOCHF -265.005.3% deductionALVCHF -55.001.1% deductionBVGCHF -250.00According to pension fund regulationsUVG NBUCHF -125.002.5% deductionNet salaryCHF 4'305.00Payment amount

Avoid common mistakes:

• Outdated contribution rates: Observe annual adjustments
• Wrong BVG coordination deductions: CHF 25'725 for 2025
• Missing withholding tax: For foreign employees
• 13th month salary: Correct distribution over the year
• Vacation accrual: Correctly book accrual and reduction

Digital payroll with Findea.ch:

Our payroll software automates the entire process:

• Automatic updates: All contribution rates always current
• Error checking: Integrated plausibility controls
• Compliance: Adherence to all legal requirements
• Digital dispatch: Payroll statements via email or app
• Archiving: Secure storage for 10 years

Observe legal deadlines:

• Payroll statement: At the latest with salary payment
• Social insurance: By the 25th of the following month
• Withholding tax: By the 15th of the following month
• Salary certificate: By January 31st of the following year

Our tip: Have your payroll statements created by professionals. This saves time, reduces error risks, and ensures compliance with all legal requirements.