Expense policy
Expense regulations set out which outlays are reimbursed and how; once approved by the canton of domicile, allowances can be paid without individual receipts and without appearing on the salary certificate.
Definition
One canton’s approval is recognised by the other cantons — for businesses with staff in several cantons that is the real advantage. Without regulations every allowance has to be declared, and the employee pays tax on it.
The effort for regulations falls once, at drafting and approval. For a business with regular travel it pays back within a year — for a business without field staff it is unnecessary.
Where to read it
What the software must be able to do
The software has to reproduce the rates set in the regulations — per function, per expense type — and settle reimbursement so that allowance and individual outlay stay separate. Both in one collective account makes any audit impossible.
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 flat rates 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)