New salary certificate

The new salary certificate – challenges for you?

The new salary certificate was introduced in Switzerland in 2007 and a standardised form was created. One of the advantages of the new salary certificate is that it is even more detailed and transparent than the previous one. Although the new salary certificate has meanwhile found general acceptance in companies, special cases continue to occur and need to be resolved.

The salary certificate is still the key document in payroll accounting and serves as the basis for employee taxation. Staff dealing with the new form are constantly encountering new challenges with certain issues, such as correct implementation, full transparency and, in particular, absolute completeness of information and statistics. The legal requirements and complexities involved are continually increasing.

PwC can help you find the optimum solution to the entire range of practical issues and special cases associated with the new salary certificate. We would also be happy to support you with our many years of experience in optimisation of salary administration and to assist you with any questions you may have on subjects such as social insurance, withholding tax, salary certificates, labour law and taxes.

Compulsory from fiscal 2007

The new salary certificate will be compulsory in most cantons from fiscal 2007 onwards. The use of the new form is compulsory for the certification of salaries, and voluntary for pension purposes. As an exception, employers can use the existing salary certificate form for the 2007 fiscal year if certificates for 2007 salaries have to be issued in the 2007 calendar year, or if there are technical reasons preventing the introduction of the new certificate in time for fiscal 2007 (2007 salaries).

Documents related to the new salary certificate

Specimen expense regulations issued by the tax authorities for NGOs

At present the tax authorities are only issuing “specimen expense regulations” to non-profit organisations. These are designed to give NGOs an idea of what regulations might look like. However, they are not complete and do not cover the entire range of possible expenses. As far as all other companies are concerned, no further specimen expense regulations have been published to date.

  • Sample expense regulations from the federal tax authorities
     Deutsch (PDF File 63 KB)
     Français (PDF File 66 KB)
     Italiano (PDF File 64 KB)

Why PwC?

  • PwC has a dedicated team to help you with the legal, practical and software arrangements necessitated by the new salary certificate, with adapting your payroll and HR administration systems, and with project management.
  • Thanks to our wealth of experience we have extensive expertise in all aspects of human resource management and approach your needs and questions from a holistic viewpoint.

What can we do for you?

You will find contact details and more information on the challenges posed by the new salary certificate in the right-hand column.