2026 Swiss Salary Certificate Changes

Introduction

On December 9, 2025, the Federal Tax Administration had announced updates to the “Guide for completing the salary certificate and pension statement” and the “Questions and answers relating to the salary certificate.”

These new provisions will apply from January 1, 2026.

Changes

These changes concern the following points:

The increase of the flat-rate allowance applicable to the use of a private vehicle for professional purposes, which is raised from CHF 0.70 to CHF 0.75 per kilometer traveled.
Where a flat-rate allowance for the use of a private vehicle for professional purposes is granted to an employee, such allowance must henceforth be expressly indicated on the salary certificate by means of a cross in section letter F.
The recognition, by all cantons, of expense reimbursement regulations approved by a canton, provided that such regulations comply with the standard models issued by the Federal Tax Administration (FTA), in accordance with the case law of the Swiss Federal Supreme Court (ATF 148 II 504). In this respect, said case law establishes that the approval of an expense reimbursement regulation by the tax authority of the canton in which the employer is domiciled is also binding on the tax authorities of the other cantons. However, in order to harmonize practices and to render canton-specific particularities (such as “Geneva-style” representation expenses) non-opposable, the directives relating to the standard models for expense reimbursement regulations dated 1 February 2024, applicable as of 1 May 2024, must be strictly complied with to ensure their inter-cantonal enforceability.
The introduction of a new definition of discounts granted on products or services provided by the employer or by third parties, which are now limited to 20% per service and to a maximum annual amount of CHF 600. Any benefit exceeding these thresholds must be reported under item 2.3 of the salary certificate.
The increase of the threshold applicable to non-cash gifts (notably on the occasion of Christmas or an employee’s birthday), which is now set at CHF 600 per calendar year, with the former per-event limit replaced by an annualized threshold.
The increase to CHF 600 per calendar year, also on an annualized basis, of the threshold applicable to admission tickets to cultural, sporting, or social events.

Consequences

These adjustments, although seemingly modest, require increased vigilance on the part of payroll departments. Internal systems must be updated to incorporate the new limits and reporting requirements.

Inter-cantonal recognition of expense regulations is a step toward harmonization but requires strict compliance with official models.

In addition, the late communication of these changes leaves employers with very limited time to adapt their procedures before the new rules come into force.

Conclusion

In conclusion, payroll departments will need to exercise greater vigilance when preparing salary certificates, particularly when a car allowance is granted, as this must be indicated with a cross.

These changes do not affect the structure of the certificate, but they will have an impact on the calculation of allowances and compliance with the new thresholds.