How-to
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.
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
Official sources

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:
What goes in it
- The total agreed wage before deductions, including holiday pay and a 13th month if agreed.
- The employee contributions deducted from the wage: AHV/IV/EO 5.3%, ALV 1.1% and, from 8 hours/week, NBU 1.432%.
- Only if a BVG obligation exists (above CHF 22,680 annual wage, from 18; retirement savings from 25): the employee's share to the pension fund.
- The amount actually paid out: gross wage minus all deductions.
- Under the ordinary procedure, if your employee is taxed at source (e.g. B permit): the withholding tax deducted. Under the simplified procedure the compensation office confirms the 5% with its own tax certificate, and in most cantons you then need no salary certificate at all.
- Any expense reimbursements, e.g. for materials or travel. Usually not relevant for a household employee.
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
Get Form 11
The official salary-certificate form is available from the ESTV as a fillable PDF.
- 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
Enter the fields and sign
Enter gross, deductions and net, add name, AHV number and the employment period, and sign.
- 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?
By when must the salary certificate be ready?
Which fields in Form 11 matter?
Do I need a salary certificate under the simplified procedure?
Where do I get the salary-certificate form?
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 freeSources
This guide is based on official sources and is checked several times a year.
