Filling out the 2026 Salary Certificate correctly

Separate expenses clearly

Actual expenses and flat-rate expenses belong in different fields. Without approved expense regulations, flat rates are quickly considered a component of salary for tax purposes — with consequences for OASI and withholding tax.

Home office and benefits in kind

Home office reimbursements must be handled differently depending on the canton. Company cars, meals, and employee discounts are valued at fixed rates.

– Company car: 0.9 % of the purchase price per month.

– Meals: observe cantonal rates.

– Employee shareholdings must be shown separately.

The most important points in brief

– Have the expense regulations approved and keep them up to date.

– Record home office regulations in writing.

– Randomly check salary statements before dispatch.