When an employee leaves, many small tasks arise within a few weeks: settle salary, collect keys, report to the pension fund, write the reference letter, block access. Anyone who looks only at the notice letter easily forgets something, and some things cannot be made up later. This offboarding checklist arranges the tasks in the order of the process and, where the law prescribes something, gives the reference. What is merely good practice, we label as such.
Check the notice and fix the leaving date
Either side can terminate an open-ended employment relationship. The party giving notice must give written reasons if the other side asks (Art. 335 CO). Unless otherwise agreed, the notice period is one month in the first year of service, two months from the second to the ninth year of service inclusive and three months thereafter, in each case to the end of a month (Art. 335c, para. 1 CO). A written agreement, standard employment contract or collective employment agreement may deviate; notice of less than one month is possible only by collective employment agreement and only in the first year of service (para. 2). The calculation is shown in the guide Calculating the notice period. If the employer gives notice, also check the protection period.
Record when the notice was received, what the reason for leaving is and which date ends the employment relationship. Almost all other deadlines depend on it.
Salary, holidays and overtime at the end
When the employment relationship ends, all claims arising from it fall due (Art. 339, para. 1 CO). Final salary is therefore payable at the latest on the last day of the employment relationship. For commission on transactions performed only after leaving, the due date can be postponed in writing, as a rule by no more than six months (para. 2).
Holidays may not be paid out in money during the employment relationship (Art. 329d, para. 2 CO). Practice, not in the statutory text: therefore schedule holiday within the notice period and settle only the remainder that demonstrably cannot be taken any more. Overtime is compensated, with the person’s consent, by time off of at least equal length (Art. 321c, para. 2 CO). Otherwise, and without a different written agreement, you pay the normal wage plus a supplement of at least a quarter (para. 3). Separate rules apply to excess hours, that is work above the statutory maximum working time (Art. 12 and 13 ArG); the guide Overtime and excess hours explains the difference.
A special case: if the employment relationship of a person aged at least 50 ends after 20 or more years of service, the employer owes a severance payment (Art. 339b CO). If its amount is fixed by contract, it may not be below two months’ salary (Art. 339c, para. 1 CO). Pension scheme benefits may be credited under the conditions of Art. 339d CO.
Caution with settlement agreements: during the employment relationship and for one month afterwards, the person cannot waive claims arising from mandatory provisions (Art. 341, para. 1 CO). A blanket settlement-in-full clause therefore does not fully protect you during that time.
Returns and access
On termination both sides must hand back what they have received from each other, or from third parties on their account, for the duration of the employment relationship (Art. 339a, para. 1 CO). The person returns in particular vehicles and driving licences and repays salary or expense advances to the extent that they exceed claims (para. 2). Rights of retention remain reserved (para. 3).
Practice, not statutory: take back laptop, mobile phone, keys, badge, credit card and work clothing against receipt, block user account, remote access and external portals on the last working day, or immediately in the case of garden leave, and set up a time-limited out-of-office note. Private emails do not belong in forwarding.
Pension and insurance
- Pension fund: For the risks of death and invalidity the person remains insured with the previous pension institution for one month after the end of the pension relationship; if a new one is entered before then, it is responsible (Art. 10, para. 3 BVG). Anyone leaving a pension institution is entitled to vested benefits (Art. 2, para. 1 FZG). If the person joins a new pension institution, they are transferred there (Art. 3 FZG). Otherwise the person must tell their pension institution in which permitted form they want to maintain protection; if no notice is given, the money goes at the earliest after six months and at the latest after two years to the substitute occupational benefit institution (Art. 4 FZG).
- Accident insurance: The insurance ends on the 31st day after the day on which the entitlement to at least half salary ends (Art. 3, para. 2 UVG). The insurer must offer the possibility of extending it by special agreement for up to six months (para. 3). Such an agreement must be made before non-occupational accident insurance ends (Art. 8 UVV). Draw the person’s attention to this in good time (practice).
- Daily sickness allowance, AHV, family allowances: Transfer and reporting deadlines depend on the policy and the compensation office; obtain them there.
- Unemployment insurance: Employers issue in good time the certificates that employees need for their benefit claims (Art. 88, para. 1 lit. b AVIG).
- Taxes: For persons liable to withholding tax, as debtor of the taxable benefit you are obliged to deduct, confirm and pay over, and you are liable for the withholding tax (Art. 100 DBG); the report of leaving follows the canton’s requirements. Employers must certify their benefits to the taxpayer in writing (Art. 127, para. 1 lit. a DBG), that is, issue the salary certificate.
Reference letter and non-competition clause
The person can request a reference letter at any time (Art. 330a CO). Start the draft early so that it is ready on the last working day; structure and wording are explained in the guide Writing a reference letter.
Check any agreed non-competition clause. It requires written form (Art. 340, para. 1 CO), must be limited by place, time and subject matter and may exceed three years only in special circumstances (Art. 340a, para. 1 CO). It lapses if the employer gives notice without the person having given justified cause for it (Art. 340c, para. 2 CO). Remind the person in writing of the obligations that continue to apply.
Close the file and retain data
After leaving, only data that you still need may remain; what is no longer necessary is destroyed or anonymised (Art. 6, para. 4 DSG). There is no statute with a uniform period for the personnel file. Fixed reference points are:
| Document | Period | Reference |
|---|---|---|
| Payslips and other accounting vouchers | 10 years from the end of the financial year | Art. 958f, para. 1 CO |
| Working time and rest time records | at least 5 years after expiry of validity | Art. 73, para. 2 ArGV 1 |
| Limitation of claims from the employment relationship | 5 years | Art. 128 no. 3 CO |
| Rest of the personnel file | set for each type of data; the Federal Data Protection and Information Commissioner (FDPIC) generally mentions 5 to 10 years, depending on statutory requirements (2014 guide: rule 5, exceptionally 10) | Practice, not statutory |
Practical example: Muster Glaserei AG
Muster Glaserei AG is a fictitious business with 22 employees. Ms Keller, a dispatcher, joined on 1 March 2021 and gave notice on Friday, 25 September 2026. She is in her sixth year of service, so the notice period of two months to the end of a month applies. The employment relationship ends on Monday, 30 November 2026.
The HR manager records the leaving. The template’s dates are counted in calendar days from notice (N) or leaving (L) and are not moved for weekends:
| Task | Reference | Date |
|---|---|---|
| Send notice confirmation | N + 3 | Mon, 28.09.2026 |
| Calculate holiday and overtime balance | N + 7 | Fri, 02.10.2026 |
| Obtain reference draft from line managers | L − 30 | Sat, 31.10.2026 |
| Report leaving to the pension fund | L − 14 | Mon, 16.11.2026 |
| Exit interview | L − 10 | Fri, 20.11.2026 |
| Issue reference letter | L − 3 | Fri, 27.11.2026 |
| Returns, block access, final salary | L | Mon, 30.11.2026 |
| Issue salary certificate | L + 30 | Wed, 30.12.2026 |
Ms Keller still has four days of holiday; she takes them from 3 to 6 November. Her overtime balance is 12.5 hours. She agrees no time-off compensation with her line manager, and the contract does not exclude the supplement. The hours are therefore paid out: 12.5 h × CHF 36.00 normal wage × 1.25 = CHF 562.50. Final salary is due on 30 November. The HR manager brings the date of Saturday, 31 October forward to Friday, 30 October.
Checklist
- Notice, receipt and leaving date recorded, protection periods checked
- Notice confirmation with leaving date sent
- Holiday and overtime balance clarified, taking placed within the notice period
- Final salary due on the leaving day and settled
- Leaving reported to the pension fund, person informed about vested benefits
- Person referred to accident insurance and continued insurance by special agreement
- Certificate for unemployment insurance ready on request
- Compensation office, family allowances and, where applicable, withholding tax deregistered
- Work equipment taken back against receipt, access blocked
- Reference letter issued, non-competition clause checked
- Salary certificate issued
- File closed, retention periods set for each document
How KMU | base helps
HR | base generates the checklist from the leaving and distributes the tasks. Reports to the pension fund, insurer and compensation office remain your task: the checklist reminds you of them, it sends nothing to the authorities.
1. Record leaving. Under People › Employees open the person and choose Record leaving in the More actions menu. You enter the notice date and reason for leaving (resignation by employee, termination by employer, termination by mutual agreement or retirement). The earliest leaving date is suggested and can be changed; the last working day is optional. For notice by the employer after the probation period, HR | base points to the protection period under Art. 336c CO. This is a notice, not legal advice.
2. Checklist. With the leaving, the checklist is created with the sections notice and communication, social insurance and payroll, returns and access, and completion. The items have due dates counted from notice or leaving and a responsible role; you find them in the file under “Leaving checklist” and collected under People › Follow-ups. The checklist can be printed as a PDF, and line managers receive an email including a form for the exit interview. You adapt the template and responsible persons under People › Onboarding. The dates are suggestions.
3. Work equipment. In the file you record issue and return and create the receipts. On leaving, the file warns for as long as something has not been returned. Blocking access is a checklist item that a person ticks off; the software does not block anything by itself.
4. Reference letter and salary. You create the final reference letter in the “Reference letter” tab with draft, review and approval under the four-eyes principle and download it as a PDF or DOCX. If transfer to the connected payroll software is set up, the leaving goes there automatically. Transfer is switched off by default.
5. Retention. After the period expires, the person appears in a list under deletion periods; you confirm the deletion yourself. The period is a suggestion that you should approve professionally beforehand.
If you would like to try it yourself, take a look at the Demo or open a test account. For prices, see the Prices page. If you have questions, we will help you via the Contact page.
Sources
- Code of Obligations (OR, SR 220), Art. 128 no. 3, 321c, 329d, 330a, 335, 335c, 339 to 339d, 340 to 340c, 341, 958f, as at 1 October 2026: fedlex.admin.ch (German original), accessed on 27.10.2026.
- Labour Act (ArG, SR 822.11), Art. 12 and 13, as at 1 September 2023: fedlex.admin.ch (German original), accessed on 27.10.2026.
- Federal Act on Occupational Retirement, Survivors’ and Invalidity Pension Provision (BVG, SR 831.40), Art. 10, para. 3, as at 1 January 2025: fedlex.admin.ch (German original), accessed on 27.10.2026.
- Vested Benefits Act (FZG, SR 831.42), Art. 2 to 4, as at 1 January 2024: fedlex.admin.ch (German original), accessed on 27.10.2026.
- Federal Act on Accident Insurance (UVG, SR 832.20), Art. 3, paras. 2 and 3, as at 1 January 2026: fedlex.admin.ch (German original); Ordinance on Accident Insurance (UVV, SR 832.202), Art. 8, as at 1 January 2026: fedlex.admin.ch (German original), accessed on 27.10.2026.
- Unemployment Insurance Act (AVIG, SR 837.0), Art. 88, para. 1 lit. b, as at 1 January 2026: fedlex.admin.ch (German original), accessed on 27.10.2026.
- Federal Act on Direct Federal Taxation (DBG, SR 642.11), Art. 100 and Art. 127, para. 1 lit. a, as at 2 September 2026: fedlex.admin.ch (German original), accessed on 27.10.2026.
- Ordinance 1 to the Labour Act (ArGV 1, SR 822.111), Art. 73, para. 2, as at 1 September 2024: fedlex.admin.ch (German original), accessed on 27.10.2026.
- Federal Act on Data Protection (DSG, SR 235.1), Art. 6, para. 4, as at 7 July 2025: fedlex.admin.ch (German original), accessed on 27.10.2026.
- FDPIC, guide to processing personal data in the work area, private employers, as at October 2014 (no. 3.3.1, written under the former Data Protection Act): edoeb.admin.ch (in German), accessed on 27.10.2026.
- FDPIC, different phases of the employment relationship: edoeb.admin.ch (in German), accessed on 27.10.2026.
This guide does not replace legal or tax advice. Information as at 27.10.2026.