Swiss Pay Slip: Complete Guide to Swiss Pay Slips

In brief: The Swiss pay stub (or pay statement) is the document that an employer must provide with each payroll payment pursuant to Article 323b of the Swiss Code of Obligations (CO). It lists the gross pay, social security deductions, and the net amount transferred. Rates and limits change every year; many online resources still display outdated figures. This guide provides a line-by-line breakdown, verified 2026 rates, a numerical example based on a gross salary of CHF 6,000, an explanation of how it differs from a salary certificate, a checklist, and a free template.

 

The Essentials in 5 Points

 

• The employer must provide a pay stub with each paycheck (Art. 323b CO).
• The pay stub starts with the gross pay, lists the mandatory deductions, and shows the net pay deposited into the employee’s account.
• 2026 Rates: AVS/AI/APG 5.3% paid by the employee; AC 1.1% up to CHF 148,200 per year; LPP calculated based on the coordinated salary.
• Example: CHF 6,000 gross equals approximately CHF 5,331 net (Vaud, age 40, no withholding tax; assumptions detailed below).
• Not to be confused with the salary certificate, an annual document intended for the tax authorities (Form 11).

 

What is a pay stub in Switzerland?

 

The Swiss pay stub is a document provided with each pay period that clearly and verifiably shows how the gross salary is calculated, what deductions are applied, and what net amount is deposited into the employee’s bank account. For the employee, it also serves as proof of income for banks, property management companies, or government agencies.

 

Pay stub, pay statement, pay slip: Terms Used in Switzerland

 

In French-speaking Switzerland, the terms “fiche de salaire,” “décompte de salaire,” “fiche de paie,” and “bulletin de salaire” are used interchangeably. In English, the document is called a “payslip” or “pay statement.” In German, it is called a “Lohnabrechnung.” No specific term is required by law; the main thing is that the document allows the employee to verify the calculation of their pay.

 

Is a pay stub required? What Article 323b of the Swiss Code of Obligations (CO) says

 

Yes. Article 323b, paragraph 1, of the Swiss Code of Obligations provides: “When wages are paid in cash, the employer shall provide the employee, upon request, with a statement detailing the components of the wages. ” The law does not specify the list of items to be included, but the pay stub must be sufficiently detailed to allow the employee to verify the calculation. In practice, employers routinely provide the pay stub with each paycheck.

“A properly prepared pay stub is not just a legal requirement it is the first sign of the relationship of trust between an employer and an employee.”

 

The sections of a Swiss pay stub

 

A typical Swiss pay stub consists of six main sections. The structure varies by employer, but the following items appear on virtually all pay stubs.

 

Credentials

 

This section identifies the employer (company name, address, company AVS number), the employee (last name, first name, AVS number 756…, start date), the pay period, the place of work or canton, and the employment rate (100%, 80%, etc.).

 

Gross Pay and Its Components

 

Gross pay includes all components of compensation:

• Monthly or hourly base pay
• Paid Overtime
• Bonuses and gratuities (13th-month salary, which is not required by law but is due if provided for in the contract, a collective bargaining agreement, or the employer’s established practice; paid on a pro-rata basis in the event of termination)
• Allowances (meals, transportation, housing)
• Vacation pay for hourly workers: 8.33% (4 weeks), 10.64% (5 weeks), or 13.04% (6 weeks) of gross pay, shown separately as a percentage and in CHF

 

Deductions, Child Allowances, and Take-Home Pay

 

Deductions reduce the gross salary; family allowances (paid by the employer on behalf of the fund) are added to it. The net amount is the sum actually transferred to the employee’s account. The details of the deductions are covered in the following section.

 

Payroll Deductions in 2026: Rates and Limits

 

The table below shows the social security deductions applicable in 2026. All amounts are listed as “2026 amounts” and must be updated each January.

Sources: ahv-iv.ch memos 2.01 and 2.08 (figures as of January 1, 2026); OFAS BVG limit values for 2026; vs.ch (Valais 2026). Health insurance premiums (LAMal) are never deducted from the pay stub: the employee pays them directly to their insurer.

 

AVS/AI/APG and Unemployment Insurance (AC)

 

The AVS/AI/APG contribution is broken down into 8.7% for AVS, 1.4% for AI, and 0.5% for APG—for a total of 10.6%—split equally between the employer and the employee. It applies as of January 1 following the employee’s 17th birthday. Low wages up to CHF 2,500 per year per employer are exempt unless the employee requests otherwise. Workers past retirement age are entitled to an annual exemption of CHF 16,800. The unemployment insurance (AC) has not included a solidarity contribution since 2023.

 

LPP: Why Contributions Are Not Calculated Based on the Entire Salary

 

The LPP (Occupational Pension Act, 2nd pillar) is calculated not on the basis of total gross salary, but on the basis of the coordinated salary—that is, the portion of the salary between the coordination deduction and the maximum insured salary.

2026 Figures: Entry threshold CHF 22,680, coordination deduction CHF 26,460, maximum salary CHF 90,720, coordinated salary between CHF 3,780 and CHF 64,260. Age-based contributions are 7% (ages 25–34), 10% (ages 35–44), 15% (ages 45–54), and 18% (ages 55–65), with at least half of each contribution shared between the employee and the employer. Many employer-sponsored plans offer more favorable terms.

 

LAA, IJM, and Family Allowances: Rates Vary by Employer

 

The LAA (accident insurance) consists of two components: occupational accident insurance (AAP), which is paid entirely by the employer, and non-occupational accident insurance (AANP), which is deducted from the employee’s paycheck once they work at least 8 hours per week. The rates are set by the insurer based on risk and the industry sector. Family allowances are paid by the employer: the federal minimum is CHF 215 per child and CHF 268 per child in school. Cantons often set higher amounts (e.g., Vaud in 2026: CHF 322 and CHF 425 for the first two children). This explains why two pay stubs with the same gross salary may differ from one canton to another.

 

Withholding Tax on the Pay Stub

 

Withholding tax (IS) is deducted directly from the employee’s salary by the employer and paid to the cantonal tax authority. It appears on the pay stub as a line item showing the tax bracket code and the amount withheld. The rate varies depending on the canton, the tax bracket (A, B, C, H, etc.), and income: there is no single rate.

 

Who is subject to withholding tax?

 

Foreign employees holding a B, L, or G permit, as well as individuals residing abroad, are subject to withholding tax. For gross annual salaries exceeding CHF 120,000, a subsequent ordinary tax assessment (TOU) is mandatory, regardless of residency status. An exception applies to foreign nationals married to a Swiss citizen or a holder of a C permit, who are subject to ordinary taxation.

 

The Case of Cross-Border Workers: The 1983 Agreement and the Geneva Convention

 

Cross-border workers (Grenzgänger) covered by the 1983 Franco-Swiss agreement who work in eight cantons (VD, VS, NE, JU, BE, SO, BS, BL) are generally taxed in France upon presentation of a certificate of residence. Geneva is an exception: cross-border workers there are taxed at source. Starting in 2026, working remotely for up to 40% of the time will maintain Swiss tax status. LAMal or French health insurance premiums are never deducted from the pay stub.

 

Example: From CHF 6,000 gross to net pay

 

Assumptions Used in the Calculation

 

L’exemple ci-dessous repose sur les hypothèses suivantes, toutes modificatrices du résultat :

• Place of residence and work: Vaud
• Status: Swiss resident or holder of a C permit (no withholding tax)
• Age: 40 (LPP rate of 10%, statutory minimum plan)
• 12 monthly salaries per year (CHF 72,000), monthly coordinated salary: (72,000 − 26,460) / 12 = CHF 3,795
• Employee contribution under the LPP: 5% of the coordinated salary (50/50 split under the minimum plan)
• AANP: 1.00% (for illustrative purposes only; rate set by the insurer)
• IJM : 0,50 % (exemple indicatif, selon la CCT ou le contrat)
• No child support in this example

 

The Salary Certificate (Form 11) at a Glance

 

The salary statement is the annual document prepared by the employer using ESTV Form 11. It summarizes the annual gross salary, deductions, benefits in kind, and contributions. Employees use it for their tax returns; some cantons require employers to send it directly to the tax authorities. For more details, see the official guide at estv.admin.ch.

 

Other documents that should not be confused with each other

 

• Employment Certificate (Arbeitszeugnis): an evaluation of the employee at the end of the employment contract, excluding salary information
• Pay stub: a one-time document for a bank, a property management company, or the ORP
• Annual AVS statement: a summary of contributions paid throughout one’s career, provided by the compensation fund

 

How Do You Prepare a Pay Stub in Switzerland? (Employers)

 

Steps for Preparing a Compliant Pay Stub

 

Step 1 – Collect the variables for the month: actual hours worked, bonuses, absences, and salary changes.

Step 2 – Calculate the gross pay by adding up all the components (see Section 2).

Step 3 – Apply the deductions using the 2026 rates and limits (see Section 3) and the rates specific to your accident insurer and your LPP fund.

Step 4 – Calculate the take-home pay and, if applicable, add child support.

Step 5 – Provide the employee with a copy of the statement (paper or electronic) with each payment.

Step 6 – File the record for 10 years (Art. 958f CO); also retain supporting documents (contracts, attendance sheets).

 

Modèle Excel, logiciel ou prestataire de services : quelle solution convient le mieux à la taille de votre entreprise ?

 

• Very small businesses (1 to 3 employees): A free Excel or PDF template may be sufficient. Check the rates annually and keep a record of your calculations.
• More than just a few employees: Swissdec-certified software automates ELM submissions to compensation funds, insurers, and tax authorities.
• Complex cases (cross-border cases, cases involving multiple cantons, insufficient in-house expertise): Outsourcing to a specialized payroll service provider is the least risky solution.

 

How long should pay stubs be kept?

 

The employer must retain pay stubs for 10 years (Art. 958f CO), either in paper or electronic form. It is in the employee’s best interest to keep them for at least 5 years—the statute of limitations for wage claims (Art. 128 CO)—and ideally for a longer period to comply with AVS and tax audits. Electronic pay stubs are permitted provided that the employee can view, save, and print them.

 

Checking Your Pay Stub: The Checklist

 

7 Things to Check Every Month

 

Monthly Checklist – Swiss Pay Stub

✅ Identification: Are the name, AVS number, and pay period correct?

✅ Gross salary: Does it match the contract and any signed amendments?

✅ Overtime and Bonuses: Are They Recorded Correctly?

✅ Deduction rates: AVS 5.30%, AC 1.10% are these in line with the 2026 figures?

✅ LPP: calculated based on the coordinated salary (annual gross salary − CHF 26,460) / 12?

✅ Withholding tax: Are the tax brackets and canton correct?

✅ Net pay: Does it match the amount deposited into your bank account?

 

What should you do if there’s a mistake?

 

Contact the Human Resources or Payroll department in writing (via email or an internal form), attaching any supporting documents (contract, timesheet, salary amendment). Request a correction on your next pay stub and keep all versions. Claims for unpaid wages are subject to a five-year statute of limitations (Art. 128 CO): report any errors immediately.

 

Frequently Asked Questions About Swiss Pay Stubs

 

What is the net salary for a gross salary of CHF 4,500 in Switzerland?

 

Approximately CHF 4,050 per month, based on the same assumptions as in the main example (Vaud, age 40, Class C driver’s license, no withholding tax, no IJM). The result varies depending on age, canton, LPP plan, and insurer: use our Swiss net salary calculator to get a quote for your specific situation.

 

Is a pay stub required in Switzerland?

 

Yes. Article 323b of the Swiss Code of Obligations (CO) requires employers to provide a pay stub with each paycheck. The law does not specify the required information, but the document must allow the employee to verify the calculation. The employer may refuse to provide a pay stub if the employee does not request one, but in practice, virtually all employers provide them routinely.

 

Can I receive my pay stub by email?

 

Yes, electronic pay stubs are permitted as long as the employee can access, read, save, and print them. Security measures (such as a secure portal and encryption) apply in practice.

 

Why do LPP contributions vary from one employer to another?

 

Because the law sets only minimum requirements. Each pension fund determines its own contribution rates, coordination rules, and the split between employee and employer, provided that the employer pays at least half. Many employers offer a supplementary (envelope) plan with contribution rates and an insured salary that exceed the legal minimums.

 

Are health insurance premiums deducted from the pay stub?

 

No. KVG premiums are paid directly by the employee to their health insurer. Only non-occupational accident insurance (AANP) and, if applicable, sickness-related loss of earnings insurance (IJM) appear on the pay stub.

 

How long should you keep your pay stubs?

 

The employer must retain them for 10 years (Art. 958f CO). The employee should keep them for at least 5 years (statute of limitations on wage claims, Art. 128 CO), and ideally for longer to accommodate AVS and tax audits.

 

Where can I find a free Swiss pay stub template?

 

Download the APPLIC8 Excel and PDF templates (link below): they include the gross-to-net formulas and the 2026 rates. Check the rates for your LPP plan and your accident insurer before using them, as these values are specific to each employer.

 

Key Points

 

• The employer is required to provide a pay stub with each payment (Art. 323b CO); no official format is required, but the calculation must be verifiable.
• 2026 Rates: AVS/AI/APG 5.30% for employees, AC 1.10% up to CHF 148,200 per year, LPP based on the coordinated salary (coordination deduction of CHF 26,460), AAP paid by the employer, AANP paid by the employee.
• The LAMal premium never appears on the pay stub; the employee pays it directly to their insurer.
• Withholding tax applies to B, L, and G licenses; the rate varies depending on the canton, the tax bracket, and income.
• The pay stub (monthly, informal) is different from the salary certificate (annual, Form 11, for tax purposes).
• The employer must retain the records for 10 years (Art. 958f CO); the employee should retain them for at least 5 years.
• For CHF 6,000 gross (Vaud, age 40, no income tax): net of approximately CHF 5,331; for CHF 4,500 gross: approximately CHF 4,050.
• If you have more than a few employees, Swissdec-certified software or an external payroll provider can reduce the risk of errors and simplify reporting to the authorities.

 

References

 

Official sources used to verify the rates, caps, and legal bases for this article (2026 figures):

 

• ahv-iv.ch – Memo 2.01 (AVS/AI/APG) and Memo 2.08 (AC), figures as of January 1, 2026 – Official rates and limits for AVS, AI, APG, and AC.
• OFAS (bsv.admin.ch) – LPP Thresholds for 2025–2026 – Entry Threshold, Coordination Deduction, and Maximum Insured Wage under the LPP.
• Fedlex (droit-bilingue.ch) – Art. 323b, 958f, and 128 CO – Legal basis for the obligation to provide an account, the obligation to retain records, and the statute of limitations.
• ESTV (estv.admin.ch) – Guide to the Salary Certificate (Form 11) – Difference between a pay stub and a salary certificate.
• vs.ch – Employer’s share of family allowances in Valais in 2026 – Employer’s rate for family allowances in Valais (0.13% in 2026).