Mandatory Legal Basis: Art. 327a CO#
Statutory Swiss employment law strictly prohibits agreements shifting business costs onto employees. Any clause waiving necessary expenses is null and void.
Actual Expenses vs. Lump-Sum Allowances#
Reimbursements operate either on an actual cost basis against valid receipts or via monthly tax-approved lump sums (Pauschalspesen) common for management staff.
Mileage Allowances for Private Vehicles#
Business travel in personal vehicles is reimbursed at standard rates of CHF 0.70 to 0.80 per kilometer, covering wear, maintenance, fuel, and insurance.
Meal Allowances and Business Lodging#
Compulsory business travel requiring dining away from the regular workplace qualifies for meal compensation (typically CHF 30 to 35 per main meal) plus hotel costs.
Home Office Allowances Under Federal Case Law#
Where remote work is mandated without an available office workstation, employees are entitled to compensation for equipment, connectivity, and rent (BGE 145 III 263).
Tax treatment on the salary certificate#
Expenses must be declared on the Swiss salary certificate. Approved flat-rate expense allowances are listed under item 13 and count as tax-free reimbursement of costs, not as taxable salary.
Checking an expense policy in five points#
Anyone starting a role with flat-rate expenses, field service or sales activities should read the expense policy before the first salary deduction, not after. Five clauses decide whether you end up paying at the end of the month:
- Scope. Does the policy apply to all employees or only to certain functions? Field and office staff are often treated differently.
- Receipt requirement and deadline. Within what period must receipts be submitted, and what happens with late claims? A 30-day expiry clause is common but not mandatory.
- Flat rates and their coverage. A flat rate must cover the actual expenses under Art. 327a OR. If it is below that, the agreement is void to that extent – the employer owes the difference.
- Lapse during absence. Do flat rates lapse during holidays, illness or home office, or are they paid on?
- Recovery. Under what conditions may the employer reclaim expenses already paid – for example for receipts submitted late or disputed?
Anyone who knows these five points can ask two targeted questions in the job interview. That does not look distrustful; it shows that you understand the mechanics of a field sales role.
When expenses are not paid: three escalation levels#
Expenses the employer does not reimburse are effectively a salary deduction. Because the entitlement under Art. 327a OR is mandatory, you can assert it in three stages – from a friendly reminder to the court:
- Receipt copies with a short schedule. A table with date, purpose, amount and receipt number, plus the clause of the policy you rely on. Without a schedule, the discussion immediately drops to the level of «that was private, surely».
- Written reminder with a deadline. Two to three weeks, delivery provable. At the same time check whether the salary withholding was permissible – a general withholding of expenses as «security» is not.
- Legal action. The competent court is usually the labour court at your place of residence or at the location of the business. Note the five-year limitation period for claims arising from the employment relationship; for expenses it runs from the point at which the expense should have been reimbursed.
Stick to the substance: this is not about a flat rate as a salary component but about reimbursed expenses. That distinction also decides on the salary statement whether the amount remains tax-free.