Expense Policy

Swiss Code of Obligations, Art. 327a

The employer must reimburse the employee for all expenses necessarily incurred in the performance of the work; in the case of work at off-site locations, the employer must also reimburse the employee for living expenses.

AHVV Art. 9

1. Expenses are costs incurred by the employee in the performance of his or her work. Reimbursements for expenses are not included in the taxable wage.
2. Expense reimbursements do not include regular reimbursements for an employee’s commute from their place of residence to their usual place of work, nor for customary meals at their place of residence or at their usual place of work; these are generally considered part of the relevant wages.

Examples of expenses for rent, a company car, health insurance, a Half-Fare Card, and a General Subscription

Payment of Rent for Employees

• Such compensation, or the direct payment of housing costs for the employee, constitutes a benefit in kind and must be included in the calculation of wages (except for work-from-home compensation).

Company vehicle is also used for personal purposes

• This constitutes a monetary benefit and must be included in the calculation of wages. 0.9% of the car’s purchase price.

Health insurance is paid for by the company

• This also constitutes a monetary benefit and must be included in the calculation of wages.

The company pays for the Halbtax pass for train travel (SBB)

• This does not constitute a monetary benefit, does not have to be offset, and can be paid in full.

The Generalabonnement (GA from SBB) is used for both personal and business purposes

• The employee must not be paid the entire amount for one year.
• Each month, the employee can look up the routes they travel for business purposes on the SBB website and provide us with the fare for the 2nd-class route with a Half-Fare Card (if they have a 2nd-class GA) or the 1st-class fare with a Half-Fare Card (if they have a 1st-class GA). They will then be reimbursed for this amount. This reimbursement may not exceed CHF 390 for 2nd class or CHF 545 for 1st class per month; this is the price of a GA pass per month. The amounts can be accumulated; for example, if the cost is less than CHF 390 in one month and exceeds that amount in another, the amounts can be offset against each other.