Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
In Switzerland, an employer must reimburse their employees for all expenses necessarily incurred in the performance of the work and, in the case of work done off the employer’s premises, for his necessary living expenses. This is stated in article 327a of the Code of Obligations, an amendment to the Swiss Civil Code. Additionally, this article explains that an individual agreement, a standard or collective employment contract may provide that such expenses be reimbursed in the form of a fixed sum, such as daily, weekly or monthly allowances, provided that this covers all necessary expenses.
In Switzerland, no uniform per diem rates apply to all companies. The amounts are defined by the company.
Last changed 2026-01-26