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Producing a salary statement: obligations and procedure

The salary statement is a form which presents the different elements of an employee’s salary and expenses payments. Employers are required to provide their employees with a salary statement.


The salary statement certifies the total amount paid to the employee under their employment contract in the course of the past calendar year. It must list all payments, benefits and allowances received by the employee.

The entering of false information by an employer in a salary statement is a punishable offence.

The salary statement is generally sent to employees before the end of January. In some cantons employers also have to send salary statements to the cantonal tax authorities.

Is it possible to obtain a model salary statement?

The Federal Tax Administration has a software tool to help employers produce a salary statement.

Software – Creating electronic salary statements