Payroll mistake by the employer and tax consequences

My employer mistakenly overpaid me 1 day of salary for the month of December and then applied a correction for the January salary.

The problem is that the payment for that day gets me over the 120k threshold. Had they not made this mistake, I would be just below 120k. The tax impact is significant.

Any advise?

All depends what the salary certificate will say not when it was actually paid.

The tax certicificate should reflect reality - has anyone told you it would not?

The certificate reflects the sum of all the invoices, including the incorrect December invoice.

Payslips I wanted to say. Apologies.

Yes. Ask your employer to correct the paperwork.

Based on very painful personal experience, I would definitely ask the employer to correct the annual statement to reflect your correct salary and ensure they have followed through and fixed it also with the relevant authorities...

Isn’t the amount 126k now?

Chf 6k...that's good pay for just one days' work !

Payslip is different than the yearly salary certificate which is used for tax declaration. Do you already have it? That document should be corrected to reflect all pay for year 2022.

I used to get my bonus for the year paid the following year, but taxed in the year accrued. Your employer should correct their accounts.

Opposite here, my bonus was always taxed in the year received...

Also got always taxed for when we received the money and not to which year's work it would correspond to

The point is, that it depends on how it is accounted and reported in the annual accounts.

I ran my own company so I could choose.

Thanks everyone

We accrue for boni, but taxes are only due per payment date (currently working on adding the boni payments into the cash forecast).

What are the potential consequences of not following through with the relevant authorities?

My employer has provided a corrected salary certificate, but refuses to follow through with the authorities. I've spoken to the tax office and they said that they can follow up with my employer upon my request if my employer keeps refusing to file a correction.

So at this point the choice is either to let it go since now I have a corrected salary certificate or make my employer to file the correction with help of tax authorities.

If you get correct(ed) pay slips and correct salary certificate, I'd say no worry.

Unnecessary headaches? Why not send a letter with the corrected information you have now, rather than waiting for a tax bill that makes your eyes pop out and trying to change it after the fact?

Just the salary certificate is enough, surely?

While they should correct your bill you may not end up having to pay more tax. Is your concern is that you will have to do the tax form and it will result in more tax? (otherwise a bit of income increase would not increase your tax much)

I would be more concerned about having to invest time to figure out how to do all the forms and so on. It becomes very easy when you've done it once.

The first time we had to declare tax actually we did not receive anything from the tax authorities. I guess they are not that diligent. Because we knew the rules we stopped by the tax office (it was on our way anyways) and inquired and then only got the paperwork. They said some mistake must have occurred and that they should have sent... Btw, despite living in ZH city which may result in more tax than Quellensteuer we ended up getting some money back.