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

Mandatory information on payroll statement:

Employer information:

• Company name and complete address
• Company AHV number
• UID number (company identification number)
• Accounting period (month/year)

Employee information:

• Full name and address
• Employee 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% surcharge
• 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 benefit: 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% surcharge
• 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

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 delivery: Payroll statements via email or app
• • Archiving: Secure storage for 10 years

Observe legal deadlines:

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

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