Key points at a glance
- As an employer, you reimburse all necessary expenses incurred in the course of work (Art. 327a of the Swiss Code of Obligations (CO)). Any agreement that employees bear these costs themselves is void.
- You reimburse expenses at actual cost against receipts or as a flat-rate allowance that roughly matches the actual costs.
- If you stick to the rates in the guidelines on the salary certificate (in German) (for example CHF 0.75 per kilometer), a cross in figure 13.1.1 of the salary certificate is enough. Flat-rate expenses are always shown as an amount in figure 13.2.
- Genuine expense reimbursements are not part of the salary subject to AHV (old-age and survivors' insurance; Art. 9 of the AHV Ordinance (AHVV), in German).
What the law requires
The employer must reimburse employees for all expenses necessarily incurred in performing their work and, if they work away from their usual place of work, also their living costs (Art. 327a CO). Instead of reimbursing each item, you can agree on a fixed allowance - but it must cover all necessary expenses. If an employee uses their own car for work, you reimburse the running and maintenance costs in proportion to business use (Art. 327b CO). Expenses are normally settled together with the salary; employees who regularly incur expenses receive a reasonable advance, at least monthly (Art. 327c CO).
The cost of commuting between home and work is not a business expense. If you pay anything toward it, that's salary - on the salary certificate it goes in figure 2.3.
Actual or flat-rate?
Actual expenses
Employees submit their receipts and you pay the actual amount. This is clean and easy to document. Per-occasion flat rates, such as a fixed amount for each lunch away from the office, are treated the same way.
Flat-rate expenses
For recurring expenses, you can pay a fixed monthly amount, for example a car allowance for field staff or an allowance for minor expenses. The allowance must roughly match the actual costs - an allowance that is too high is disguised salary and therefore subject to tax and AHV.
The 2026 rates
If you stick to these limits from the 2026 guidelines on the salary certificate (margin no. 52), you don't have to state actual expenses as an amount on the salary certificate - a cross in figure 13.1.1 is enough:
| Expense | Limit |
|---|---|
| Overnight stay | with receipt |
| Lunch or dinner | actual cost up to CHF 35, flat rate up to CHF 30 |
| Client entertainment | with original receipt |
| Rail, air, public transport | with receipt |
| Private car, business use | at most CHF 0.75 per kilometer |
| Minor expenses | with receipt or up to CHF 20 per day |
This assumes actual business travel; you may not simply apply the flat rates to every working day. The kilometer rate of CHF 0.75 has applied since January 1, 2026; before that it was CHF 0.70.
Example: service technician in the field
Marco works for a small heating company and drives 420 kilometers to customers in his own car in October. On eight days he has lunch on the road, plus CHF 36 in parking fees. The company pays him 420 × CHF 0.75 = CHF 315 mileage allowance, 8 × CHF 30 = CHF 240 in lunch allowances and the CHF 36 against receipts - CHF 591 in total, with no AHV deductions, together with his October salary. Since all the rates in the guidelines are met, his employer only puts a cross in figure 13.1.1 of the salary certificate.
Expense regulations
Expense regulations set out in writing which expenses you reimburse and how. They make things clear for everyone and are the basis if you pay flat-rate allowances and want the tax authority to approve them. You can use the model expense regulations of the Swiss Tax Conference (in German) as a template (dated February 1, 2024, updated as of January 1, 2026).
- Approval: you apply to the tax authority of the canton where your business has its registered office. Approved regulations give you and your employees legal certainty; other cantons recognize them if they follow the model templates.
- Salary certificate: with approved regulations, you only state flat-rate expenses as an amount and add the remark in figure 15: "Expense regulations approved by canton XY on …".
- AHV: compensation offices (Ausgleichskasse) generally accept regulations approved by the tax authority, as long as the expenses are not obviously excessive.
For a business with one or two employees who only occasionally incur expenses, reimbursing actual costs at the rates above is often enough - no approval needed.
Expenses on the salary certificate and for AHV
- Figure 13.1.1: actual travel, meal and accommodation expenses - a cross if the rates are met, otherwise the amount.
- Figure 13.1.2: other actual expenses with type and amount, for example costs for an external workplace.
- Figure 13.2: flat-rate expenses, always as an amount - even with approved regulations.
For AHV, reimbursements for expenses incurred in the course of work are not part of the relevant salary (massgebender Lohn; Art. 9 AHVV). So you don't deduct social security contributions from them. More on the individual items in the guide Filling in the salary certificate.
Common mistakes
- A flat rate unrelated to the real costs, such as CHF 500 in car expenses for 50 kilometers a month - that's salary.
- Commuting costs paid as expenses instead of as salary.
- Flat-rate expenses missing from the salary certificate because they are mistaken for ordinary expenses.
- No receipts kept - like all accounting vouchers, they must be kept for 10 years (Art. 958f CO).
And if you're self-employed? Your own costs are not expenses in the employment-law sense but business expenses: you record them with a receipt and deduct them in your tax return (Art. 27 of the Federal Act on Direct Federal Taxation (DBG), in German). For trips in your private car, see the guide Mileage claims.
How it works in Easly
- Record receipts right away: photo from your phone, PDF or forwarded email. With your own AI access, Easly reads the supplier, date, amount, VAT (MWST) and category, for example "Vehicle & travel expenses" or "Meals & entertainment".
- Trips at CHF 0.75: the mileage log suggests the distance and uses the rate from your settings - new instances start at CHF 0.75.
- Everything in the income statement: receipts and trips feed into the income statement by category and into the export for your accountant (Treuhand).
- Expense claim per employee and month: meals, accommodation, public transport, trips in a private car (at the rate from your settings), minor expenses and other - each with a receipt stored encrypted in the personnel file. You approve the claim, and Easly files it as a PDF.
- Paid out with the salary: the payroll run automatically suggests approved expenses and pays them out with the net salary, without social security deductions. You set up monthly flat-rate expenses for each person.
- Salary certificate figures 13 and 15: Easly fills in 13.1.1 (a cross if all expenses meet the limits in the guidelines, otherwise the amount), 13.1.2 and flat-rate expenses in 13.2. With approved expense regulations, the remark with canton and date goes in figure 15.
What Easly doesn't do for you
Easly cannot check whether a trip actually took place, and a trip you record both in the mileage log and in an expense claim counts twice - record it in one place only.
Frequently asked questions
Do I have to reimburse expenses as an employer?
Yes. You must reimburse necessary expenses incurred in the course of work (Art. 327a CO). Any agreement that employees bear them in whole or in part is void.
How much can I pay per kilometer?
Since January 1, 2026, no more than CHF 0.75 per kilometer if a cross in figure 13.1.1 of the salary certificate is to be enough. If you pay more, you state the expenses as an amount - and anything above the actual costs counts as salary.
Are expenses subject to AHV?
No, genuine expense reimbursements are not part of the relevant salary (Art. 9 AHVV). However, flat-rate allowances must roughly match the actual costs; otherwise the excess is salary.
Do I need approved expense regulations?
Not necessarily. If you only reimburse actual costs at the rates in the guidelines, you can do without. If you pay flat-rate allowances, regulations approved by the canton of your registered office give you legal certainty.
Information as of: see above. Sources: Swiss Code of Obligations (Art. 327a-327c and 958f CO), AHV Ordinance (in German; Art. 9 AHVV), Federal Act on Direct Federal Taxation (in German; Art. 27 DBG), guidelines for completing the 2026 salary certificate (margin nos. 50-60; in German), model expense regulations of the Swiss Tax Conference (in German). This article is not a substitute for advice from your accountant or the cantonal tax authority.