Salary statements 2026: Important changes at a glance

New regulations for wage statements have been in force since 1 January 2026. They are to be applied for the first time to wage statements for the 2026 tax year, i.e. to those wage statements issued in 2027. Accordingly, payroll accounting, expense regulations and flat rates must be adjusted for payroll accounting from 1 January 2026 onwards.

1. Increase in the flat rate for travel expenses

The flat rate for business trips with a private car will be increased from CHF 0.70 to CHF 0.75 per kilometre. This affects several fields in the salary statement. Payment of the new rate is also permitted if the already approved expense regulations mention CHF 0.70/km. Each company must decide for itself whether the higher flat rate will already be paid out in 2026.

2. Expense regulations must be officially approved.

The guidelines specify that approved expense regulations must correspond in content to the model templates of the Swiss Tax Conference.

3. Higher exemption limit for gifts in kind and benefits.

Benefits that do not need to be declared, such as gifts or admission tickets, have been expanded. The annual limit has been raised to CHF 600 per year. It is still unclear to what extent the AHV will adjust the limit from CHF 500 to CHF 600 for standard gifts in kind.

4. Marking part-time employment

The note ‘part-time employment’ in section 15 of the salary statement is mandatory for affected employees and not just desirable.

5. Current address

Field H must contain the employee’s full and current residential address (surname, full first name and address) at the time of issue.