SalariesAugust 26, 2026

Filling out the 2026 Salary Certificate correctly

Correctly declare expenses, fringe benefits, and home office compensation — with practical examples.

Marco Keller · Head of Personnel Administration · 5 Min. Reading time

January 31

Usual delivery period to employees

Item 13

Field for expense reimbursements

Tolerance for missing expense regulations

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.
Report employee participations separately.

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New billing rates, adjustments to VAT, and the consequences of the OECD minimum taxation for medium-sized groups — with a checklist for the annual financial statements.

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Input tax deduction, flat rate tax method, and foreign services — what the FTA particularly focuses on during audits.

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