On 16 December 2025, the Federal Social Insurance Office (BSV) published the WML 2026. It contains a number of points that need to be taken into account by human resources departments, including payroll accounting.
The changes can be divided into different categories.
- Adjustments to align with the amended regulations in the guidelines for the 2026 salary certificate regarding gifts in kind and benefits.
- Adjustment based on calculations to compensate for cold progression in federal taxes (increase in the firefighter’s basic allowance from CHF 5,300 to CHF 5,400)
- Clarifications based on court decisions (asymmetric dividends)
- Further clarifications: Employer contributions to daily sickness and accident benefits, capitalisation of pensions, definition of social plan, household and family allowances, coverage of costs for completed training.
This blog does not cover all the details. Explanations can be found directly in the WML or in the supplement to the WML if required.
Gifts in kind and benefits
Up to now, gifts in kind were only exempt from OASI (AHV) contributions if their total value for each individual employee was less than CHF 500 per year. If this amount was exceeded, OASI contributions had to be paid from the first franc. This amount has been increased to CHF 600. However, the mechanism is different for taxes (guidelines for salary certificates)
However, the extension of the benefits granted by the employer (previously purely REKA cheque scheme) corresponds to the 2026 salary certificate regulations.
Rz (margin number) 2071 (free translation)
Employer discounts on third-party products or services are exempt from contributions up to a maximum of 20% per service and up to a total of CHF 600 per year. If the discount exceeds this amount, the excess portion is included in the relevant salary. For free provision, see margin number 2158.
The reward for passing professional examinations, whether in cash or in kind, is now exempt up to an amount of CHF 600 (previously CHF 500), provided that this amount is not exceeded per exam.
A comprehensive comparison of the provisions of the guidelines on salary certificates with the WML reveals that there are still some differences in the area of gifts and benefits for employees that need to be taken into account in practice.
With regard to the guidelines for the 2026 salary certificate, please refer to the separate blog https://www.zulaufgmbh.ch/en/guidance-on-the-2026-salary-certificate-and-faqs-published/ .
The new employer covers the costs of a completed training programme.
Backstory:
An employee has completed a training program and resigns after six months. Due to a vocational training agreement, he must repay a portion of the school and training costs. He negotiates with his future employer to cover the costs.
This is a compulsory wage component in both the tax and social security areas. This applies even if the future employer makes the payment directly to the previous employer.
The seminar Aktualität Lohnausweise 2026 – was Unternehmen bereits im Januar 2026 wissen müssen will take place on 8 January 2026 from 9.30 to 11.00 a.m. in German.
The changes to the guidelines for the 2026 salary certificate, in combination with the social security regulations, are discussed in detail.
Registration link: https://www.zulaufgmbh.ch/kurse/aktualitaet-lohnausweise-2026-was-unternehmen-bereits-im-januar-2026-wissen-muessen/
