On 9 December 2025, the Swiss Federal Tax Administration (SFTA) published the new Guidelines on the Salary Certificate 2026 together with updated FAQs. The changes contained therein will already enter into force on 1 January 2026 and must be applied from that date onward.
We recommend reviewing the implications at an early stage so that any necessary adjustments to expense tools, HR processes, personnel regulations, and payroll wage types can be implemented in a timely manner.
Below we summarise the most important changes for you.
1. Key Changes Effective 1 January 2026
1.1 Increase in the Mileage Allowance
- The flat-rate allowance for business travel using a private vehicle will be increased from CHF 0.70 to CHF 0.75 per kilometre (marginal no. 52).
- Consequently, as of 2026 employers may reimburse their employees using the new rate of CHF 0.75 per kilometre.
- Payment of the new rate is also permitted if the already approved expense regulations still refer to CHF 0.70 per kilometre.
- Therefore, the existing approved expense regulations do not need to be reapproved.
- All marginal numbers in the Guidelines on the Salary Certificate that previously referred to the rate of CHF 0.70 (marginal nos. 9, 23 and 52) have been updated accordingly.
1.2 Adjustments to Non-Declarable Benefits (Marginal No. 72)
The following adjustments (highlighted in orange) have been made:
REKA cheque discounts on products or services provided by the employer or third parties of up to 20% per benefit and up to a maximum discount of CHF 600 per year. Only the portion of the discount exceeding these thresholds must be declared in item 2.3 of the salary certificate.- Customary Christmas, birthday and similar gifts in kind of up to CHF
500 600 per event calendar year. If gifts in kind exceed this amount, the entire amount must be declared (item 2.3 of the salary certificate). Cash gifts must always be declared as a salary component in the salary certificate.
- Admission tickets for cultural, sporting and other social events of up to CHF
500 600 per event calendar year. Only the portion exceeding CHF 600 per event per calendar year must be declared.
- It is still unclear to what extent AHV/AVS will adjust the threshold for customary gifts in kind from CHF 500 to CHF 600.
2. Impact on Your Internal Processes
The changes may require adjustments to organisation, systems and regulations:
2.1 Increase in Mileage Allowance
- Decide whether the new rate of CHF 0.75 per kilometre should be applied from January 2026.
- Review whether internal guidelines on expense recording need to be updated.
2.2 Changes to Non-Declarable Benefits (Marginal No. 72)
- How do you ensure internally that the CHF 600 per calendar year threshold is not exceeded, thereby avoiding a declaration requirement?
- Does internal communication (regulations, guidelines, intranet) need to be updated as of January 2026?
- Do wage types need to be reassessed or newly introduced?
- How is correct processing handled in payroll if thresholds are exceeded?
2.3 Approved Expense Regulations
- Should the existing approved expense regulations be revised, as they are outdated and additional new aspects need to be regulated?
3. Links to Official Communications and Documentation
- Link to the official communication:
Wegleitung zum Ausfüllen des Lohnausweises bzw. der Rentenbescheinigung und Fragen und Antworten zum Lohnausweis
- Link to the page with comprehensive information and templates: Lohnausweis/Rentenbescheinigung
We would be pleased to support you in reviewing and implementing the necessary adjustments and to assist with any questions regarding the practical application of the new guidelines.
Please do not hesitate to contact us if needed.
