Income replacement benefits and home office expenses on the 2022 salary certificate – paying particular attention to the following points while preparing the 2022 salary certificates

There are various criteria to be considered for the correct preparation of the salary certificate in general. From my own experience, a salary certificate at the push of a button without prior checks and necessary amendments is not always correct.

Presenting the replacement benefits on the salary certificate:

Do you also wonder whether daily allowances/replacement benefits must be listed on the salary statement in the case of continued salary payment by the employer for a wide variety of absences?

The questions and answers on the salary certificate number 1 question 6 are very clear (free translation into English):

How are income replacement benefits such as short-time work compensation, daily sickness or accident benefits, income replacement for maternity and the like to be certified in the salary certificate?

Income replacement benefits must always be shown in item 7 of the salary certificate. This also applies if the employer transfers the full amount of the salary to the employee and bears the difference between the salary paid and the income replacement benefit.

If a declaration in section 7 is not possible (e.g. because an allocation is not possible due to the payroll software), the declaration in section 7 can be waived and the income replacement benefit can be declared together with the other salary in section 1. If the income replacement benefit is declared in section 1, the type and duration of the income replacement benefit must be indicated in section 15.

Before preparing the salary certificate, make sure you check which option is possible and ensure that there is no double reporting and that the income is not over-declared as a result.

There are different approaches in the software programs on how to process the income replacement benefits. Because the replacement benefits are processed due to the influence of the social security bases in payroll, the information of the replacement benefit is available. In these cases it should be possible to correctly list this information in figure 7. Processing in figure 15 will in many cases lead to a manual entry of the remark.

In addition, it must be taken into account that for lump sum expense recipients (e.g. representation lump sum, field service lump sum, etc.) longer absences lead to a reduction of these lump sums. Otherwise, they must be made liable for tax and social security contributions. The wording in the sample expense regulations is as follows: (free translation into English)

Monthly and/or annual lump sums shall be reduced accordingly in the event of uninterrupted absences of more than four weeks (e.g. maternity/paternity leave, military service, illness/accident, leave of absence; however, excluding holiday entitlements) for the time exceeding this period.


Presentation of home office expenses on the salary certificate:

It should be noted that the home office expenses for the 2022 salary statements have been newly regulated in the guidelines. Home office expenses do not belong to the “normal” expenses and must always be shown on the salary statement:

Number 13.1.2 for other actual expenses – see margin note 57*

Number 13.2.3 for other flat-rate expenses – see margin note 60*

* Instructions for completing the salary certificate available in German, French and Italian

The lump sum for home office must also have been approved in advance in an expense regulation so that it can be paid out tax-free. These are not accumulated in combination with representation expense allowances.

Extract from the model expenses regulations of the SSK (Swiss Tax Conference): (free translation into English)

5.4 Private infrastructure / home office

Employees who have to use their private infrastructure – in particular notebook, PC, tablet, mobile phone, internet connection, software, office supplies, etc. – for business purposes may be paid a monthly lump-sum compensation of CHF 50. This compensation covers all costs for the business use of private infrastructure.

The lump sum paid out shall be shown in the salary statement under item 13.2.3 with the remark “private infrastructure”. The approved lump-sum expenses are not subject to any withholding tax.

Recipients of flat-rate representation expenses do not receive separate compensation for the business use of private infrastructure. These costs are covered by the flat-rate representation expenses.

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