Switzerland: Considerations for payroll specialists in preparing salary certificates for 2021

Key points or questions to consider in preparing salary certificates

Key points or questions to consider in preparing salary certificates

Payroll specialists will face challenges in 2022 when it comes to correctly reflecting new as well as existing regulations in the payroll reporting for 2021.

The coronavirus (COVID-19) pandemic may still affect work routines and lead to questions when preparing the salary certificates for the year 2021. Key points or questions to consider in preparing salary certificates include:

  • Payments to employees for the costs of their home office (such as lump-sum compensation for business use of private homes, reimbursement of expenses for work equipment, etc.). Are such payments a taxable/salary component subject to social security or as an expense payment? The declaration in the salary certificate will vary accordingly. 
  • Company cars for employees, discounted canteen meals or lunch checks. The fringe benefit occurs regardless of whether the employee works at the office or from home. 
  • Short-time work compensation paid out by the employer and financed by unemployment insurance. 
  • “Corona daily allowances” (paid in the event of an interruption in employment due to the unavailability of childcare or due to quarantine).

Read a November 2021 report prepared by the KPMG member firm in Switzerland


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.