Yes, accident daily benefits must be indicated on the wage statement under the remarks. Accident daily benefits are substitute income and are subject to taxation. They must be reported according to the guidelines for filling out the wage statement in item 7 of the wage statement (estv.admin.ch/estv/de/home/direkte-bundessteuer/lohnausweis.html). Please note that substitute income, which also includes daily benefits, is generally considered taxable income (proinfirmis.ch/behindertwastun/steuern/besteuerung-von-renten-taggeldern-und-kapitalleistungen.html 1).