Home office expenses and other updates: New Sample of Expense Regulations of the SSK and Guideline Salary Certificate 2022 published

The Swiss Tax Conference (SSK) published the new model expenses regulations on 13 Dec 2021. A working group had the task of creating an updated baseline. Expense regulations that are approved by the tax authorities in the company’s canton of domicile should be accepted by all other cantons. A prerequisite, however, is that the competent authorities also adhere to the guidelines of the model expenses regulations.  Such a model must always be checked against the actual situation in the company. It also contains new information on home office expenses.

The guidelines for completing the salary statement, which will be valid from 1 Jan 2022, were published on 30 Nov 2021. The changes mainly concern the new company car solution from 1 Jan 2022 (offsetting of private use now 0.9% instead of 0.8%) and the certification of home office expenses on the salary statement.

For the details of the relevant changes for the new model of the expense regulation I refer to the blog in German. 

What does this mean?
Companies with existing expense regulations should think carefully about the extent to which they need to make adjustments due to the planned home office and the associated compensation after the Covid period. As a measure, it must certainly be taken into account whether employees will no longer have a workplace at the company or whether it is a matter of occasional home office work tolerated by the employer. Otherwise the wage statements will very quickly be issued incorrectly, which must be avoided.

In the case of longer absences, pay attention to the fact that the lump-sum expenses are correctly processed in the payroll accounting. In the area of mobile phones provided by the company, there is no provision and thus no uniform solution across all cantons. It is clearly stated that the representation allowances always include telephone calls.


For companies without approved expense regulations, the guidelines for completing the salary statement version 2022 provide a solution. In addition to the granting of expenses within the scope of the effective expenses listed in margin no. 52, further expenses can be listed under no. 13.1.2 and 13.2.3.

Details can also be read in the German blog.

These are only tax law solutions that the companies have at their disposal. The social security must not be forgotten.

The Guidelines on Determining Wages (WML) version 2022 do not contain any new provisions with regard to home office expenses. Note 3003 of the WML has already stated the following with regard to expenditure (this is the concept of expenses in the AHV) for some time:

Detals can also be read in the German blog.

It is therefore advisable to keep an eye on all relevant aspects for an overall solution. I can gladly support you in this process, be it in the adaptation of expense regulations or the issuing of correct salary statements.

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