Salary certificate and expense regulations

Information and documents supporting the salary certificate

Your salary certificate is still the key document in payroll accounting and serves as the basis for assessing employees’ tax liability. Ensuring the correct use, full transparency and above all total completeness of all information and amounts, presents an ever-changing array of challenges. Legal requirements and general complexity are constantly increasing.

We help you find the best solutions for tax assessments, practical questions and special cases concerning salary certificats. We would be pleased to support you with our many years’ experience in optimising processes in salary administration, implementing different software environments and in questions of social security, withholding tax, employee share plans, permits, labour law, and tax and human resources work.


Documents supporting the salary certificate

When providing an employee participation plan, you are required to create a separate sheet to document this. This is also stated in the guidelines for completing the salary certificate. There are no rules, concerning the structure of such information, except for the minimum amount of information. Note that in some cantons (such as Vaud), you are required to record additional information on the supplementary page. You will find more information and examples in Appendix III of circular letter no. 37 on the taxation of employee share plans. Moreover, a correct assessment at international level also needs particular attention. We would be pleased to provide you with both our experience and with useful tools.
 

Our services concerning salary certificates and expenses regulations:

  • Assistance and advice for legal, practical and software aspects when reorganising or changing your salary and personnel administration, and with regard to project management.
  • Drawing up or revising documents for human resources work including expenses regulations, for approval by the authorities.
  • Applying the regulations in practice.
  • Support for employee share plans.
  • Implementation of ELM 4.0.

 

Documents supporting the salary certificate

Software for the creation of salary certificates

Documents supporting the expenses regulations published by the Swiss Tax Conference

Sample expenses regulations of the Swiss Tax Conference for companies and not-for-profit organisations (NPOs):

Guidelines

Detailed guidelines for completing the salary certificate published by the Swiss tax conference (SSK Schweizerische Steuerkonferenz) and the Federal tax authorities (ESTV):

 

Questions and answers concerning the salary certificate

Contact our experts

Raymond Simmen

Leader Payroll & Employment Solutions Switzerland, Zurich, PwC Switzerland

+41 58 792 42 33

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