Payslip retention: 10 years, not 5

Scope: what exactly applies

Swiss old-age insurance law establishes no retention period of its own — that is exactly where many guides cut corners. Payslips and the payroll account are accounting vouchers under Art. 958f CO — so the general ten-year period applies, counted from the end of the financial year in which the wages were booked. Swiss old-age insurance law applies alongside, but not the way it is usually described: it establishes no retention period of its own. Employers must grant auditing and inspection bodies access to books and vouchers (Art. 209 para. 1 AHVV) — an inspection that presupposes the records still exist. How far back it can reach follows from Art. 16 para. 1 AHVG: contributions not asserted by formal ruling within five years of the end of the calendar year can no longer be claimed; where a claim arises from a criminal offence, the longer criminal-law period applies. The ten years from commercial law cover that span and remain the governing period — the five years are neither a substitute nor a shortening. Three reasons argue for keeping payroll data even longer: the individual old-age insurance account, where old wage records are often the only evidence when pensions are calculated; occupational pensions and accident insurance, which attach to the coordinated salary and can become relevant well after ten years; and the burden of proof, since wage claims do lapse after five years, but in a dispute it is the employer who must show the calculation was correct.

When does the period start? An example

A document from March 2026 belongs to the 2026 financial year and remains subject to retention until the end of 2036 — the period runs from the end of the financial year, not from the document date.

In practice with bexio

Payslips are produced in bexio per period and hang off the payroll entries. They are exactly the kind of document you look for years later and can no longer reach in the old system. quintio mirrors them continuously into your own Google Drive — sorted by year and month, searchable, and independent of how long your bexio subscription runs.

Related retention periods

• Invoices 10 years — insofar as they substantiate an entry
• Working-time records 5 years
• Tax records 10 years — VAT-relevant records until absolute prescription
• To the retention period calculator
• Retention obligation in Switzerland: who, what, how long

Frequently asked questions (FAQ)

Does a five-year old-age-insurance period apply to payroll records?

No. That law sets no retention period of its own. The five years describe how far back a contribution claim can reach — the ten years from commercial law remain governing.

How long should I keep wage statements and payroll journals?

Ten years are mandatory. Payroll journals and wage statements are best archived permanently — for pension questions they are often the only evidence.

May I keep payslips in electronic form only?

Yes, as long as integrity, traceability and availability are ensured. Payslips do not require a signature.