Expense flat rates
Expense allowances are fixed amounts for meals, overnight stays or vehicle use, reimbursed without individual receipts; their level follows the expense regulations and often the person’s function.
Definition
Without approved regulations, allowances have to be declared on the salary certificate and are taxable for the employee. With regulations they stay outside — the entire point of the regulations lies in that effect.
The rates differ by function, travel activity and canton, and they change. Whoever calculates them by hand calculates them wrongly over time, and the deviation only shows up at an employer audit — retroactively by then.
Where to read it
What the software must be able to do
Check whether allowances can be stored per employee and per function, whether they are payrolled automatically with the salary run, and whether they appear in the right place on the salary certificate.
Checked Aug 2026
More terms under Payroll, staff and expenses: Accident insurance (UVG) AHV contributions BVG and pension fund Collective agreement rules Construction agreement Coordination deduction Cross-border workers Employer’s payroll costs Expense policy Extra-mandatory pension cover Family allowances Gross and net pay Holiday pay in cash Hospitality agreement Hospitality collective agreement IV and EO Maternity allowance Owner’s salary Payslip Pension (BVG) deductions Pillar 3a Private share Salary statement Secondary employment Sickness daily allowance (KTG) Staff meals Swissdec ELM Thirteenth month salary Unemployment insurance (ALV) Withholding tax Work permits Working-hours recording (ArG)