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Salary certificate for household help: do you need one, and how to fill it in

Salary certificate for household help: do you need one, and how to fill it in

In short: for most households, no. If you settle under the simplified procedure, you issue no salary certificate (Lohnausweis / certificat de salaire). Only under the ordinary procedure do you fill in Form 11 yourself. Here is which case is yours, what goes in the fields, and where two cantons differ.

In short

Under the simplified procedure (optional, you register for it with the compensation office, up to CHF 22,680 annual wage per employee) you issue no salary certificate: the compensation office sends your employee proof of the withholding tax it settled. Only under the ordinary procedure do you fill in Form 11 yourself, usually by the end of January.

  • 22 of the 26 compensation offices have confirmed this. Two exceptions: Neuchâtel still recommends a salary certificate, and Schaffhausen needs a separate one for family allowances paid out.
  • Ordinary procedure (if you have not registered for the optional simplified procedure, over CHF 22,680 per employee or over CHF 60,480 total household payroll): issue and sign Form 11 yourself.
  • Deadline: usually by the end of January for the completed calendar year
Sample Swiss salary certificate (Lohnausweis, form 11) filled in for a household help under the simplified procedure
Sample with made-up details, created with our salary certificate generator.

Do you even need a salary certificate?

It depends on how you settle the wage. The simplified procedure is an optional choice that many private households make, and you register for it with the compensation office.

Simplified procedure

You settle the wage via the compensation office and pay 5 % withholding tax. This tax is final, so your employee does not pay tax on the wage again in her tax return. You therefore issue no salary certificate; the office sends her proof of the withholding tax it settled. The monthly payslip is still mandatory (Art. 323b CO). A payslip generator for households makes it quick.

Ordinary procedure

If the annual wage exceeds CHF 22,680, your household's total payroll exceeds CHF 60,480, or you settle the ordinary way for other reasons, you issue a salary certificate (Form 11) yourself. Your employee attaches it to their tax return. What you need as the employer for your own tax return is in the tax documents checklist.

The key fields in the salary certificate

The official Form 11 has many lines, but only a few are relevant for a household employee:

Lohnausweis / Certificat de salaire / Certificato di salarioForm 11
AWage statementBPension certificateHName and address of the employeeCAHV no.DYearEPeriodfromtoFFree transport between home and workplaceGCanteen meals / lunch checks
CHF
2Fringe benefits2.1Board, lodging2.2Private use of company car2.3Other3Irregular benefits4Lump-sum benefitsusually empty for a private household5Participation rights as per supplementary sheet6Board of directors' fees7Other benefits14Other fringe benefitsusually empty for a private household15Remarks
IPlace and dateCertified correct and completeName and address of the employer / phoneSignature

What goes in it

The total agreed wage before deductions, including holiday pay and a 13th month if agreed.
A reproduction of the structure of the official Form 11 for explanation, not the form itself. The official PDF comes from the ESTV or your cantonal tax office.
Create the salary certificate for free: enter the year's figures, download the PDF

Don't miss the next deadline

When the wage declaration to the compensation office is due, when a salary certificate is (ordinary procedure only) and which public holidays apply at your workplace: the employer calendar puts it all into your calendar as a file. Free of charge.

Add the deadlines to my calendar →

Filling it in step by step

  1. 1

    Get Form 11

    The official salary-certificate form is available from the ESTV as a fillable PDF.

  2. 2

    Add up the yearly figures

    Add all of the previous year's monthly wages into the gross figure and sum the deductions. From your monthly payslips this is quick.

  3. 3

    Enter the fields and sign

    Enter gross, deductions and net, add name, AHV number and the employment period, and sign.

  4. 4

    Hand it over by the end of January

    Give your employee the salary certificate usually by the end of January, so they can attach it to their tax return.

Frequently asked questions

Do I have to issue a salary certificate for my household help?
It depends on the payroll procedure. Under the simplified procedure, the standard for private households, no: the compensation office sends your employee proof of the withholding tax it settled, and the 5 % is final. The exceptions are Neuchâtel (the office still recommends a salary certificate) and Schaffhausen (a separate certificate for family allowances). Under the ordinary procedure you issue the salary certificate (Form 11) yourself.
By when must the salary certificate be ready?
It covers the completed calendar year and should be ready at the start of the new year, usually by the end of January, so your employee can attach it to their tax return.
Which fields in Form 11 matter?
For a household employee, mainly: gross salary (line 1), social deductions (line 9), occupational pension (line 10, only if BVG applies) and net salary (line 11).
Do I need a salary certificate under the simplified procedure?
No, except in Neuchâtel (recommended) and Schaffhausen (for family allowances). The wage is settled via the compensation office with 5 % final withholding tax, and the office sends your employee the proof. The monthly payslip, however, is mandatory (Art. 323b CO).
Where do I get the salary-certificate form?
The official Form 11 is available from the ESTV as a fillable PDF. Clino generates the salary certificate automatically from the recorded wages.

Clino creates the salary certificate for you

From the wages recorded each month, Clino generates the finished salary certificate ready to sign, plus payslips and the annual declaration. CHF 19.90/month.

Start for free

Sources

This guide is based on official sources and is checked several times a year.

Salvador Jovells

Salvador Jovells, founder of Clino