PCP
Start with the period and contract
First identify the pay period, employment percentage and agreed basis: monthly or hourly pay. A partial first month, changed hours or absence may explain a difference without justifying any amount. Compare the contract, schedule and any applicable collective agreement.
For hourly pay, recognised hours and the rate are separate figures. Supplements and holiday arrangements must be identifiable under the applicable system. A larger total may simply mean more hours. Overtime also requires separate examination for monthly paid workers.
Gross pay is not total employer cost
Gross pay includes remuneration before employee deductions. Employer contributions add to financing; they are not another employee deduction. The AHV/IV information centre explains that employers deduct the employee share and remit it together with their own contribution.
Expenses reimburse professional outlays and are not a wage increase. A contractual thirteenth salary, bonus and correction for an earlier month may have different grounds. A breakdown prevents exceptional payments being treated as guaranteed monthly income.
Every deduction has its own base
Old-age, disability, income-compensation and unemployment insurance are distinct schemes. Identify the base, rate and relevant limits rather than apply a global percentage found elsewhere. Official figures must be checked for the year concerned.
Occupational pensions depend on the fund and plan. The FSIO explains that compulsory insured pay is coordinated and does not simply equal total gross earnings. Contributions may finance savings and risks. General employer parity concerns aggregate contributions; it does not establish an individual rate without the rules and pension certificate.
Accident premiums vary with activity and insurance. Other items, including sickness daily-benefit insurance or withholding tax, depend on circumstances and applicable arrangements. Their appearance on a colleague’s payslip does not establish identical treatment for everyone.
Reconstruct the transfer
A purely arithmetic example, using no statutory rates or real person: gross pay of 5,000 francs, deductions of 650 and expenses of 100 produce a transfer of 4,450 francs. The 100 francs do not raise net wages; they reimburse an outlay. An advance already paid may explain another difference from the final transfer.
Monthly comparisons therefore need matching components. A pension change, backdated adjustment or one-off premium should have a stated period and reason. Net pay is also different from household income after all expenses.
Keep evidence and traceable corrections
Payslips, contracts, time records and annual salary certificates answer complementary questions. The individual AHV account shows reported earnings; a displayed deduction does not resolve a reporting discrepancy. The pension certificate explains coverage and contributions.
For an error, identify the item, period and comparison document. A written answer and corrected statement allow checking in the following month. The PCP supports readable payslips and explanations without retaliation: understanding pay makes labour rights usable.