On this page, we provide you with an overview of the most important aspects of an Additional Expense Regulations for Senior Employees in Switzerland, including the elements to be taken into account when drawing up the agreement.
Subsequently, we will provide you with a legally compliant template of an Additional Expense Regulations for Senior Employees under Swiss law.
… you already have regulations for the reimbursement of actual expenses and, in addition to these, would like to provide for the payment of flat-rate allowance to senior employees
… you would like to ensure that flat-rate allowances are paid out only in accordance with tax and social insurance provisions (these regulations are based on an official template issued by the Swiss Tax Conference)
… you would like to request a ruling for the tax management of your employees’ flat-rate allowances
In general, employers reimburse the expenses that are effectively incurred by their employees. The reimbursement of expenses must be mad in accordance with the respective expense regulations and requires the submission of original receipts. Since each expense is handled and reimbursed individually, the reimbursement of actual expenses is administratively very cumbersome. For this reason, expenses can be reimbursed with a fixed monthly compensation (so-called flat-rate allowance).
However, only senior employees are entitled to receive a flat-rate allowance. Generally, senior employees, due to their mostly representative function, increasingly incur expenses in connection with potential or existing customers of the company. As a consequence, the process of reimbursing expenses is significantly simplified by providing a flat-rate allowance. The flat-rate allowance cover all minor expenses in Switzerland and abroad, up to CHF 50.
The flat-rate allowance should be set so that it roughly corresponds to the actual expenses. Generally, this amounts to between 3 – 5 % of the gross salary including bonuses. The corresponding regulations concerning the payment of flat-rate allowances (so-called additional
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