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Salary statements are essential for tax collection

A salary statement is the most important document for your tax return. The higher your salary, the more tax you pay.

All employers must provide their employees with a salary statement, which must include all the remuneration paid.
    
Salary statements are normally sent out at the beginning of the year. Employees who spot any errors in their salary statement need to contact their employer.
     
If you have several jobs, you need to include a salary statement from each job in your tax return. You may need to request a salary statement from a former employer.

Different rules
Salary statements are generally intended for employees. However, several cantons have a salary reporting requirement, whereby employers must submit salary statements directly to the cantonal tax administration. In this case, taxpayers are only required to include their salary statement in their tax declaration when their employer (place of employment) is located outside the canton.