Filling out the salary certificate for your household help
At year-end, many employers ask: do I have to issue my cleaner or nanny a salary certificate, and how do I fill it in? The short answer depends on the payroll procedure. Here is when you need a salary certificate, which fields it contains and by when it is due.
Under the simplified procedure you usually do not issue a salary certificate, the confirmation comes from the compensation office; only under the ordinary procedure (annual wage above CHF 22,680) do you fill in Form 11 yourself, usually by the end of January.
- Simplified procedure: 5% withholding tax is final, the office provides the confirmation
- Ordinary procedure (above CHF 22,680): issue and sign Form 11 yourself
- Deadline: usually by the end of January for the completed calendar year
Do you even need a salary certificate?
It depends on how you settle the wage. For the vast majority of private households, the simplified procedure applies.
Simplified procedure
You settle the wage via the compensation office and pay 5% withholding tax. This tax is final, so the wage no longer has to be declared in the ordinary tax return. You therefore usually do not need to issue a classic salary certificate; the compensation office provides a confirmation. A simple monthly payslip is still good practice.
Ordinary procedure
If the annual wage exceeds CHF 22,680, 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.
The key fields in the salary certificate
The official Form 11 has many lines, but only a few are relevant for a household employee:
| Field | What goes in it |
|---|---|
| Gross salary (line 1) | The total agreed wage before deductions, including holiday pay and a 13th month if agreed. |
| Social deductions (line 9) | The employee contributions deducted from the wage: AHV/IV/EO 5.3%, ALV 1.1% and, from 8 hours/week, NBU 1.432%. |
| Occupational pension (line 10) | Only if a BVG obligation exists (from CHF 22,680 annual wage and age 25): the employee's share to the pension fund. |
| Net salary (line 11) | The amount actually paid out: gross wage minus all deductions. |
| Expenses (line 13) | Any expense reimbursements, e.g. for materials or travel. Usually not relevant for a household employee. |
Requesting the wage statement
Berger
online
Hello Mrs Berger, I'm doing my tax return. Could you please send me last year's wage statement? A PDF is perfectly fine. Thank you so much!
09:10Hello, of course! I'll generate it from the payslip and send it to you by Friday.
09:28Perfect, thank you so much!
09:30Filling 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.
Deadline and what the employee does with it
The salary certificate always covers the completed calendar year and should be available at the start of the new year, usually by the end of January. Your employee attaches it to their tax return. Under the simplified procedure this is not needed for the settled wage, because the withholding tax was already final.
All 2026 salary deductions at a glanceFrequently 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.
