Swiss Expat Glossary
Lohnausweis (Salary Certificate)
The Lohnausweis is the official Swiss annual salary certificate that employers issue to every employee by the end of January. It summarizes gross salary, social contributions, pension deductions, expense reimbursements and benefits in kind for the tax year, and is the primary document you attach to your Swiss tax return.
If you are employed in Switzerland your employer is legally required to deliver a Lohnausweis (form 11) for each tax year. The certificate is issued in your canton's official language and is valid in all 26 cantons. It is required by the cantonal tax authority and by lenders, landlords and immigration offices when you renew your residence permit.
Key fields include Bruttolohn (gross salary), AHV/IV/EO contributions, BVG (2nd-pillar pension), unemployment insurance, sickness/accident insurance, expense reimbursements, and any taxable fringe benefits such as company-car private use, share schemes or housing allowances.
For most expats the Lohnausweis is the document that triggers a corrective tax filing if you are taxed at source — it lets you reclaim 3rd-pillar deductions, additional medical expenses, and cross-border commuter allowances.