Preparing for 2026 - Important Changes to Salary Certificate Reporting

The Swiss Federal Tax Administration has announced that, effective 1 January 2026, the guidelines for completing the salary certificate will be amended. One of the key changes is an increase in the flat rate for private car travel to CHF 0.75 per kilometre. Additionally, several adjustments have been made regarding benefits exempt from declaration as taxable income. It is important for all employers to act now.

On 9 December 2025, the Swiss Federal Tax Administration (SFTA) announced important amendments to the guidelines for completing the salary certificate, which will take effect from 1 January 2026 (German/French). These changes, while seemingly modest, carry significant implications for employers and employees alike.

Key Adjustments

The key adjustments include:

• The flat rate for using a private car for business travel will increase from CHF 0.70 to CHF 0.75 per kilometre.
• Employees receiving a car allowance must now have a cross marked in the letter F section on their salary certificate.
• Expense regulations approved by one canton must be recognised by other cantons, provided they comply with the model templates for expense regulations (implementation of the decision of the Federal Supreme Court, 148 II 504, in French).
• A new definition has been introduced for discounts on products provided by employers or services offered by third parties. Discounts are capped at 20% per service and a maximum of CHF 600 per year. Any excess must be reported in section 2.3 of the salary certificate.
• The threshold for non-cash gifts such as Christmas or birthday presents has been raised from CHF 500 to CHF 600 per year. Importantly, this is now a maximum annual amount rather than a per-event limit.
• Similarly, the allowance for admission tickets to cultural, sporting, and social events has increased from CHF 500 to CHF 600 per year, also shifting from a per-event to an annual maximum.

The transition from per-event to annual maximum limits for non-declarable benefits marks a significant change. If the gifts exceed the tax-free allowance of CHF 600 per year, the entire amount must be reported as income in section 2.3 of the salary certificate. In the case of costs for tickets, cultural, sporting and social events, only the amount exceeding the tax-free allowance of CHF 600 must be reported as income.

Although these amendments appear minor, they require a comprehensive review of internal expense processes and employee benefit policies. Employers should carefully evaluate whether benefits previously considered non-taxable may now be subject to taxation.

With the changes coming into effect on 1 January 2026, timely action is critical to ensure compliance. Furthermore, clear communication with affected employees is essential to help them understand the upcoming changes and their potential impact.

Deloitte’s View

Deloitte welcomes the increase in the flat rate per kilometre for private car journeys, reflecting the steady rise in associated costs. The mutual recognition of expense regulations across cantons is also a positive development, aligning with current case law and promoting greater consistency. However, the adjustments to non-declarable benefits are somewhat regrettable. The late communication of these changes leaves companies with limited time to review and, if necessary, revise their internal processes and policies.

Given these circumstances, it is crucial for organisations to act promptly. Internal procedures must be updated without delay to ensure full compliance with the new requirements by 1 January 2026. Although these changes apply to the 2026 salary certificate, payroll systems need to be adjusted now to guarantee that the certificate is accurate and complete when issued.

Authors

• Dominique Frison – Director, Global Employer Services

• Georgiana Ivanov – Manager, Global Employer Services

• Thomas Hug – Partner, National Tax Office