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