Document provided monthly to each employee detailing gross salary, deductions (OASI, DI, UI, BVG, NBU, withholding tax if applicable) and net salary paid. Pay slips must be retained for 10 years. The employer is required to issue an annual salary certificate for tax return purposes.
Related terms
OASI
First pillar of the Swiss social security system. OASI is a mandatory social insurance providing old...
BVG/LPP
Second pillar of the Swiss social security system, also known as occupational pension. The BVG is ma...
Social charges
All mandatory contributions deducted from salaries in Switzerland: OASI/DI/LEO, UI, accident insuran...
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