Free GA travelcard in the salary statement or not?

A free SBB GA travelcard must be included in the salary statement. The SBB GA travelcard is a non-cash benefit granted to employees by their employer and must therefore be stated in the salary statement and taxed as income.

The SBB GA must be valued at market value, which is usually the price of the GA for public sale. The value of the GA is listed in section 2.3 of the salary statement.

It is important to note that the employer must also pay social security contributions on the value of the GA, as this is considered remuneration for the employee’s work.

Only if it can be proven that when a GA or a public transport group season ticket was given, it was used for business trips on at least 40 days, does it not have to be declared on the salary statement, as it is then considered business-related. Proof of business necessity can also be provided if the sum of the individual tickets would be higher than or equal to the price of a general season ticket.