Payslip
The payslip shows, per employee and month, the gross salary, the individual deductions and the net salary paid; the employee is entitled to a statement.
Definition
This is where all the social insurances come together: AHV, IV and EO as one deduction, unemployment insurance, pension fund contributions, non-occupational accident insurance, possibly sickness daily allowance, and withholding tax. Added to these are allowances, expenses and benefits in kind, which are subject to contributions or not depending on their nature.
The most frequent error in small businesses is not a wrong rate but a wrong classification: expenses payrolled as salary, or allowances wrongly left free of contributions. Both only surface at an employer audit, and then retroactively.
Where to read it
What the software must be able to do
Payroll software earns the name only if it ships maintained contribution rates, distinguishes wage types — contributory, expense-free, subject to withholding tax — and generates the filings to the recipients from the run. A spreadsheet template calculates but does not file.
Checked Aug 2026
More terms under Payroll, staff and expenses: Accident insurance (UVG) AHV contributions BVG and pension fund Collective agreement rules Construction agreement Coordination deduction Cross-border workers Employer’s payroll costs Expense flat rates Expense policy Extra-mandatory pension cover Family allowances Gross and net pay Holiday pay in cash Hospitality agreement Hospitality collective agreement IV and EO Maternity allowance Owner’s salary Pension (BVG) deductions Pillar 3a Private share Salary statement Secondary employment Sickness daily allowance (KTG) Staff meals Swissdec ELM Thirteenth month salary Unemployment insurance (ALV) Withholding tax Work permits Working-hours recording (ArG)