---
title: Salary certificates, annual statements and payroll accounts
description: Produce, correct and publish salary certificates, download annual statements and mark them as sent, and read payroll accounts.
url: "https://illizeo.com/en/centre-aide/swiss-payroll-certificates-statements-and-accounts/"
updated: "2026-11-11"
category: Payroll / Swiss payroll
---

# Salary certificates, annual statements and payroll accounts

The year’s closed payrolls feed three Swiss payroll screens: the **Salary certificates** (form 11) of each employee, the **Annual statements** to send to funds and insurers, and the **Payroll accounts**, which show the payroll lines wage type by wage type and month by month. This article explains how to read them, override or correct them where the screen allows it, download them and publish them or mark them as sent. It is intended for payroll managers and administrators.

## Before you start

- All three screens follow the **Monthly payrolls** right: at **Access** level they can be read and downloaded; overriding, publishing and marking as sent require **Execute** level.
- They only cover sub-companies calculated by Illizeo, and are fed by **closed** payrolls — see [Calculating and closing monthly payrolls](https://illizeo.com/en/centre-aide/swiss-payroll-monthly-payroll-runs/).
- Scope: a certificate or a payroll account can only be read for an employee whose salary you can see. An annual statement covers every salary of the scope: you must be able to see them all to read it.

## Provisional or final

As long as one month of employment in the year is not closed, a certificate or a statement remains **Provisional**: it can be downloaded with the PROVISIONAL mention, but it cannot be published or marked as sent. It becomes **Final** once every month of employment in the year is closed. Without any closed payroll in the year, the screen says so, for example “No closed payroll in 2026: there is no certificate yet.”

## Salary certificates

Open **Swiss payroll › Salary certificates**. Choose the **Scope** and the **Year**. The screen produces one certificate (form 11) per contract and per year, summed from the closed payrolls.

![Salary certificates page: the Scope and Year lists, the Employer settings card with boxes F and G, items 14 and 15 and the Save settings button, then the 2026 certificates card with the Publish final certificates (0) button and the message “No closed payroll in 2026: there is no certificate yet.”](https://i0.wp.com/illizeo.com/wp-content/uploads/2026/11/paie-suisse-15.en_-scaled.png?resize=800%2C438&quality=80&ssl=1)
One certificate per contract and per year, summed from the closed payrolls.

### Setting the employer settings

The **Employer settings** card holds what applies to all of the employer’s certificates: boxes **F — Free transport between home and workplace** and **G — Canteen meals / lunch vouchers**, and the texts of items **14 — Other fringe benefits** and **15 — Remarks**. Click **Save settings**.

### Overriding a contract’s certificate

1. On the employee’s line, click **Override**.
2. Change boxes F and G or items 14 and 15 for this year. A field left empty takes the employer’s setting (“As the employer”).
3. Click **Save override**. The line shows “overridden”.

### Reading the list

Each line gives the **Employee**, the **Period**, **Gross (8)**, **Net (11)** and the certificate’s **Status**; a provisional certificate names the months not yet closed. The employee’s name opens their certificate as a PDF.

### Publishing the certificates

1. Click **Publish final certificates (N)**.
2. Confirm in the “Publish N salary certificate(s)?” box.
3. Each final certificate is filed in the employee’s salary certificates folder, and the employee is notified once. The line shows the publication date.

A published certificate no longer changes; provisional certificates are not published.

## Annual statements

Open **Swiss payroll › Annual statements**, then choose the **Scope** and the **Year**. From the closed payrolls, the screen produces:

- **OASI/UI**: one line per person and continuous period, with the OASI salary, the UI salary and the pensioner allowance; the compensation fund and the member number at the top;
- **FAK**: one statement per canton of the workplace, with the subject salary and the allowances paid;
- **UVG**, **UVGZ** and **KTG**: one per insurer, one line per person, code and period, then the summary by code, men and women;
- **BVG**: one per institution, with the salary announcement as of 1 January of the following year and the contributions withheld during the year;
- **FSO statistics — monthly declaration**: each closed month, as Excel or CSV, and the **Employer FSO data**.

### Downloading and marking as sent

1. Download the statement as PDF, Excel or CSV.
2. Send it to the fund or insurer.
3. Click **Mark as sent**. The line shows the date and the author of the sending; **Remove sending** withdraws the mark if it was a mistake.

### Correcting a BVG base

For the BVG announcement, each person’s annual base comes from the last closed month. Click **Correct**, enter the **Annual BVG base (CHF)**, then save: the line shows the corrected base and the original calculation. **Restore calculation** goes back to the calculated base.

If a fund has no affiliation, the screen says so and invites you to add it in the employer settings — see [Setting up Swiss payroll](https://illizeo.com/en/centre-aide/swiss-payroll-setting-up/).

## Payroll accounts

Open **Swiss payroll › Payroll accounts**. The screen shows the payroll lines of the year, wage type by wage type and month by month. Nothing is recalculated.

1. Choose the **Employer** and the **Year**.
2. Choose the view: **Individual** (one employee’s account, chosen in the **Employee** list) or **Cumulative** (the same table for the employer, summed over employees; you can filter it to some of them).
3. By default, only closed payrolls count (“Closed payrolls only.”). Tick **Include provisional payrolls** to add the months still open: the screen and the export then carry the “Provisional — payrolls not closed included” mention.
4. Download the account as PDF or Excel.

The total only covers the employees whose salary you can see.

## Good to know

- Certificates, statements and payroll accounts read the payrolls: they recalculate nothing.
- A provisional document can be downloaded, but not published or marked as sent.
- Published certificates and statements can also be placed on the company’s SFTP server, if the SFTP deposit is set up.
- Electronic transmission of statements and FSO statistics via Swissdec is waiting for Swissdec version 6: until then, they are downloaded and submitted outside Swissdec — see [The Swissdec cockpit](https://illizeo.com/en/centre-aide/swiss-payroll-swissdec-cockpit/).

## Frequently asked questions

### Why does the Publish final certificates button show (0)?

No certificate is final: a month of employment in the year is not closed yet. Close the missing months, named on each line.

### I cannot open a statement.

A statement covers every salary of the scope. If you cannot see the salary of all its employees, it is not open to you.

### The payroll account is empty.

No payroll is closed in the year. Tick **Include provisional payrolls** to see the open months.

### *Similaire*