Salary certificates and year-end statements

At the end of the year, or when an employee leaves, you give them their salary certificate. To Bill fills it in on the FTA’s official form (Form 11), from the finalised payslips. It also prepares the figures each fund asks you for, for the year.

Before you start

• The year’s payrolls are finalised, up to December or up to the employee’s exit month. To Bill recalculates nothing: the certificate adds up the finalised payslips.
• Have to hand what the payroll does not know: company car, meal vouchers, canteen, expenses and their regulation, other benefits.

No electronic transmission

To Bill is not Swissdec-certified: it does not send the certificates to the tax authorities, and the PDF does not have the 2D barcode of certified software. You hand over the certificates yourself. To Bill also does not produce pension statements (box B), the appendices for employee participations or the annual withholding tax at source statements.

The year-end

Open Payroll › Year-end and choose the year at the top right.

At the top: the year’s Employees paid, Certificates issued, OASI salaries and OASI/DI/IC/unemployment insurance contributions. Below them, one certificate per employee paid in the year, with the months paid, the gross (box 8), the net (box 11) and its state:

State	What it means
Year in progress	The year, or the employment, is not over: months remain to be paid.
To complete	Something is missing: a month without a finalised payroll, expenses to classify, the price of a company car, an OASI number.
Ready	The certificate can be issued.
Issued …	The certificate has been issued and has not changed since.
Changed since issue	Some data has changed since: issue a correction.

On the right, Payroll deadlines lists the next dates to meet (OASI instalments, tax at source statements…), worked out from your payroll.

During the current month

As long as the current month’s payroll is not finalised, the employees in service are shown To complete (“Months without a finalised payroll”). This is normal: the state updates with each finalised payroll.

Issue a certificate

1. Once for the year, click Certificate settings and check what box I of the certificate says about the company. See Certificate settings.

2. Click an employee. Their certificate opens on the right, box by box, as on the form.

   

3. Open Year-end details and complete what concerns the employee (see below). Click Save: the certificate is recalculated.

4. If the To look at box lists points, correct them.

5. Click Issue the certificate.

To issue all the ready certificates at once, click Issue N certificates at the top of the page. All certificates (PDF) then downloads them in a single file.

The year-end details

The payroll does not know everything. Under Year-end details, state:

• Expenses paid with the salaries: where the actual expenses go (Trip, meals, nights (13.1.1), Other effective expenses (13.1.2), or the cross alone if all the conditions of margin no. 52 are met) and the flat-rate expenses (Representation (13.2.1), Car (13.2.2), Other flat expenses (13.2.3)). As long as they are not classified, the certificate is not ready.
• Company car: no car, Flat: 0.9% of the price a month (with the Purchase price excl. VAT and the Months of private use), Logbook: private km × 75 cents, or the cases where nothing goes into box 2.2.
• Meals and commute: meal vouchers per month, canteen at a reduced price, lunch paid, free commute (boxes F and G).
• Benefits valued at year-end: board and lodging, other benefits, further training paid, benefits that cannot be valued. These are OASI salary too: check that the payroll counted them.
• Remarks (15): the remarks the FTA guide provides for (family allowances, several employments, one certificate covering several) and your own remarks.

The certificate’s PDF

In the open certificate, Draft PDF downloads the form marked DRAFT, before it is issued. Once issued, PDF downloads the certificate itself.

The certificate shows the full OASI (AHV) number, as the form requires. Each download is recorded in the access log. The amounts are in whole francs.

Correct an issued certificate

An issued certificate is not changed in place. If some data changes afterwards (a detail, an address), its state changes to Changed since issue: click Issue a correction. The new certificate carries the remark that it replaces the one of the previous date. The certificate’s list of issued certificates keeps the history. Issuing an identical certificate again changes nothing.

Certificate settings

• Place of issue, Phone and Person responsible: box I, the person who answers questions about the certificates.
• Envelope window: Left or Right, for the employee’s address.
• Approved expense regulation: if the canton of the registered office has approved your expense regulation, enter the Canton and the Approved on date. Box 15 mentions it.

Annual statements

Further down, Annual statements gives the year’s figures as each fund asks for them, to copy into its portal or to download with Download (CSV):

Tab	For whom	What it contains
OASI and unemployment insurance	Your OASI compensation fund	OASI salary and unemployment insurance salary (up to CHF 148’200 a year per employee)
Accident insurance (UVG) and non-occupational accidents (NBU)	Your accident insurer	Salary subject, insured salary, of which NBU, share above the ceiling, by sex
Family allowances	Your family allowance fund	OASI salaries, contributions and allowances paid, by canton of work
Occupational pension (BVG)	Your pension fund	Insured annual salary, coordinated salary, the year’s contributions

The OASI and occupational pension files contain the full OASI numbers: their download is recorded in the access log.

Legal basis

• The employer gives the employee a statement of the benefits paid, the salary certificate: Art. 127 para. 1 let. a DBG, the Federal Act on Direct Federal Taxation (German version: fedlex has no English one). It issues it every year and, when the employee leaves, without waiting for the end of the year: the FTA’s guide to completing the salary certificate (German version: the FTA has no English one), margin no. 7.
• The cantons of BS, BE, FR, JU, NE, SO, VS and VD also ask for a copy of the certificates to be sent to their tax administration (same guide, margin no. 74). Ask about your canton’s deadline.
• The compensation fund receives the year’s salary statement by 30 January at the latest: Art. 36 para. 2 and 3 AHVV, the Ordinance on Old-Age and Survivors’ Insurance (German version), and OASI leaflet 2.01.