Document background
The Employment and Salary Certificate (Lohnausweis/Certificat de salaire) is a mandatory document in Switzerland that employers must provide to their employees, typically on an annual basis or upon termination of employment. This certificate serves multiple purposes: it's essential for tax declarations, provides proof of income for various official procedures, and helps maintain accurate records of employment-related payments and deductions. The document must comply with Swiss federal regulations, including requirements from tax authorities, social security administration, and pension fund institutions. It contains detailed information about all forms of compensation, including base salary, bonuses, benefits in kind, and various deductions. The standardized format ensures consistency across all employers in Switzerland and facilitates efficient processing by tax authorities and other official bodies.
