What is the Lohnausweis and what is it used for in the Italian tax return?
Answered with official sources — Salary, 13th-month and CLA
Updated 11 August 2026
Answer
The Lohnausweis (salary certificate) is the annual summary issued by the Swiss employer by 31 March (LIFD art. 127) source: Fedlex LIFD RS 642.11. It reports gross salary, 13th-month, bonuses, AVS/LPP/LAINF contributions, allowances, benefits in kind (lodging, company car) and withholding tax paid. For the new cross-border worker it is the cornerstone of the Italian tax return: attached to Redditi PF to justify foreign income (RC) and foreign tax credit (CE). Keep for at least 10 years. In disputes with AFC Ticino or Agenzia delle Entrate it is the primary evidence. The cantonal template is unified (form 11) and valid in all Swiss cantons.
Official sources
Other questions on this topic
- How many sick days are paid and who pays?
CO art. 324a requires the employer to pay salary during illness per the Bern, Zurich or Basel scale (regional). Bern scale: 3 weeks in year 1, 1 month year 2, 2 months year 3, 3 months years 4-9, 4 months years 10-14, 5 months years 15-19.
- How are overtime and night work paid?
Overtime (Überzeit) beyond 45 hours/week (offices) or 50 hours/week (industry) is paid at 125% or compensated in leave (LTr art. 13, RS 822.11). Regular night work (23:00-06:00) grants a 10% time supplement (LTr art. 17b) and 25% salary supplement for occasional night work.
- Is the 13th-month salary mandatory for cross-border workers in Switzerland?
The Code of Obligations art. 322 does not mandate a 13th-month salary: it is a customary benefit that must be explicitly provided by the individual contract or by a collective labour agreement (CLA/CCL).
- With CHF 70,000 gross per year, what is a cross-border worker's real income?
Example computed with Ticino 2026 tables (single A0N, LPP 10%, LAMal SSN option, 12 months + 13th): gross CHF 70,000, social contributions CHF 4,480 (6.4%), LPP CHF 4,350 (6.2% coordinated salary), LAMal SSN CHF 5,250 (7.5% up to cap)…
- Is the annual bonus mandatory and how is it taxed?
The bonus is not mandatory unless provided by contract or consolidated practice (CO art. 322d). If the contract defines objective criteria (results, turnover) with determinable amount, the bonus is a «gratuity» and part of owed salary.
- How is the net salary of a cross-border worker calculated?
From gross subtract: AVS/AI/APG 5.3%, AD 1.1%, non-professional LAINF (~0.8-2%), LPP (7-18% by age), optional LAMal SSN 7.5%, withholding tax (Ticino A0 table 11.9% at CHF 6,500/month). A single cross-border worker at CHF 6,500 gross receives about CHF 5,300 net.
- What are the 2026 minimum wages in Ticino CLAs?
Ticino applies a cantonal minimum wage since 1 December 2021 (Cantonal minimum wage law 11.12.2019, LSM). In 2026 it is CHF 20.45/hour (annual CPI adjustment).
- How many vacation days am I entitled to as a cross-border worker?
CO art. 329a guarantees a minimum 4 weeks/year of paid holidays (5 weeks up to age 20). CLAs often grant 5 weeks from year 3 and 6 weeks from age 50. Holidays are calculated on full-time basis (40-42 hours) and prorated for part-time.
The information on this page is for guidance only and does not replace personal advice from an accountant, lawyer or union office. Tax, social-security and permit rules change frequently: always verify with the official sources linked in each answer.