🇨🇭 Payroll in
Switzerland
Everything employers need to run compliant payroll in Switzerland — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in Switzerland — Step by Step
Register for payroll
Before making any salary payment in Switzerland, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
Switzerland has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in Switzerland must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to Switzerland authorities on time. Late payment penalties can be significant.
Payslip Requirements — Switzerland
Statutory payslip obligations for employers in Switzerland.
Format
Paper or Electronic
Delivery
Same day as pay
Retention
10 years
Digital Valid
Yes
Required Payslip Items
- ✓Employee name and AHV/AVS number
- ✓Employer name
- ✓Pay period
- ✓Gross salary
- ✓AHV/AVS employee deduction
- ✓IV/AI employee deduction
- ✓EO/APG employee deduction
- ✓ALV/AC unemployment insurance employee deduction
- ✓BVG/LPP pension employee contribution
- ✓NBUV/AANn non-occupational accident insurance (employee)
- ✓KTG/IJM sickness daily benefit (employee share if applicable)
- ✓Withholding tax (Quellensteuer — for foreign nationals)
- ✓Net pay
- ✓13th month salary accrual (if contractual)
- ✓Expense reimbursements
Swiss payslips (Lohnabrechnung/Decompte de salaire) must be issued on pay day. Electronic payslips are widely accepted. No single federal law prescribes the format but all social insurance deductions must be itemised. Withholding tax (Quellensteuer) applies to foreign nationals without a permanent residence permit — shown separately. Retention: 10 years. AHV/BVG certificates issued annually.
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This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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