An expense policy (Spesenreglement) in Switzerland governs which expenses an employer reimburses to its employees — in a way that keeps flat-rate expenses tax-free and AHV-free (exempt from Swiss social security contributions). The basis for this is provided by the model expense policies of the Swiss Tax Conference (SSK), which were published effective 1 May 2024 and updated as of 01.01.2026. If you have employees, you can barely run a clean payroll without such a policy, and if you run an Einzelfirma (sole proprietorship), you benefit from clear rules for separating private and business expenses. Here you'll find the current CHF rates for 2026, the difference between flat-rate and actual expenses, and a template you can submit directly to your cantonal tax authority.

The essentials at a glance

• SSK Model A (flat-rate expenses) and Model B (actual expenses) are the recognized basis — the ESTV (Swiss Federal Tax Administration) and cantonal tax offices accept both.
• Meal flat rate: CHF 30 per main meal on business trips, daily flat rate around CHF 80 for absences of 8 hours or more.
• Mileage rate 2026: CHF 0.75 per km for private vehicles, plus overnight flat rate depending on the region.
• Flat-rate expenses up to 3–4.5% of gross salary are tax-free and AHV-free with an approved policy — this is the biggest lever.
• Cantonal approval of the SSK model saves you receipts, protects you during an ESTV audit, and prevents flat-rate expenses from being re-taxed as AHV liable salary.

What is an expense policy?

An expense policy is a written regulation that records which business-related expenses an employer reimburses to its employees and in what form — as a flat rate or against individual receipts. This obligation is legally anchored in OR Art. 327a: the employer must reimburse all necessary expenses incurred in the interest of the employer. This applies to business trips, off-site assignments, representation costs, or work materials that the employee procures themselves.

Without a written policy, the obligation still exists, but the practice quickly becomes confusing. If you pay flat-rate expenses without an approved policy, you risk the entire flat rate being treated as an AHV-liable salary component — with back payments for AHV, BVG (occupational pension), unemployment insurance, and withholding tax. This is exactly where a clean expense regulation separates from an expensive grey area.

For self-employed people without employees, an expense policy is not legally mandatory. Still, a simple expense regulation is recommended so you can cleanly separate business from private expenses — this makes the MWST (Swiss VAT) return and tax declaration much easier. Anyone who wants to deduct travel expenses needs a comprehensible structure anyway.

In short: The policy is not the law, but the tool with which you fulfill the legal obligation under OR Art. 327a cleanly, in a tax-optimized way, and audit-proof.

SSK model and cantonal approval

The Swiss Tax Conference (SSK) has been publishing model expense policies for years, recognized by all 26 cantons and the ESTV. The current version applies from 1 May 2024 and was updated as of 01.01.2026 — mainly for the mileage and meal rates. If you adopt an SSK model, you don't have to reinvent the wheel; you adapt the given rates to your own business reality.

There are two models you can choose between:

• Model A — flat-rate expenses: Expenses are paid as a flat percentage of gross salary (typically 3–4.5%) or as flat daily amounts. No individual receipts needed. Ideal for businesses with many small expenses, regular business trips, or field service.
• Model B — actual expenses: Expenses are reimbursed against receipts, actually incurred and documented. No flat rates, but exact allocation. Ideal for businesses with few but large expenses, or for employees who are rarely on the road.

The path to approval

1. Download the model from the SSK website (PDF, German/French/Italian).
2. Adapt to your needs: rates, percentages, scope, area for employers vs. employees.
3. Submit to your cantonal tax authority (usually digital, sometimes still by post).
4. Processing typically takes 2–4 weeks; approval is free of charge in most cantons.
5. Inform employees and store the policy in your payroll system once approval is received.

Cantonal approval is the step many small businesses skip — and exactly the one that costs money later. Without approval, flat-rate expenses are AHV-liable, as shown below in the example of Sarah's GmbH. Anyone who consults the ESTV guidelines will see that the authority recommends the SSK model as a safe basis.

Flat-rate vs. actual expenses

The choice between Model A and Model B determines how much administrative effort you put in and how tax-optimized your solution is. Both are legitimate, but they suit different business types.

When do I choose which?

• Flat-rate expenses if your employees are regularly on the road, many small travel expenses arise, and you want to keep administrative effort low.
• Actual expenses if expenses are rare but large (e.g. material procurement, one-off major trips) or if you don't want to justify flat rates.
• Mixed form — the SSK allows in Model A that certain expenses like overnight stays continue to be settled against receipts, while meals are flat-rated. This is the most common practice.

Practical tip: If you're unsure, start with Model A. You can switch to Model B later at any time or have a mixed form approved. The reverse switch from B to A is more involved because you have to dismantle the receipt routine again.

Meal flat rate and mileage rate 2026

The specific rates are the reason you should briefly review the policy every year. The SSK updated the values as of 01.01.2026, after the previous version had applied since 2024. Here are the current rates with an approved policy:

Meal flat rate

• CHF 30 per main meal (lunch or dinner) on business trips from 4 hours of absence.
• CHF 15 to CHF 25 for additional meal expenses with shorter absence, depending on duration and occasion.
• Daily flat rate around CHF 80 for absences of 8 hours or more (combined main meal + additional expenses).
• For absences under 4 hours: usually no meal supplement.

Mileage rate 2026

• CHF 0.75 per km for private vehicles used for business. This is the rate most cantons accept with an approved policy.
• For motorcycles usually CHF 0.40 per km, for bicycles CHF 0.20 per km.
• If you want higher rates (e.g. CHF 0.80 for a different drive type), you need a separate justification and usually a higher flat rate that the policy specifies.

Overnight flat rate

• CHF 150–200 per night in Switzerland, depending on canton and locality size.
• Abroad, country-specific rates apply, set by the SSK model or the cantonal tax authority.
• If you actually stay somewhere more expensive (e.g. CHF 250 in Zurich city), you can settle the actual amount against receipts — that's the mixed form.

Sample calculation: business trip Zurich–Bern

Marco drives from Zurich to Bern, 120 km one way, stays 9 hours on site, and returns the same day.

Outbound and return: 240 km × CHF 0.75 = CHF 180.00
Meals (1 main meal): CHF 30.00
Additional meal expenses (9 hrs): CHF 25.00
Total expenses: CHF 235.00

The same trip with Model B (actual expenses) would require the fuel receipt, the restaurant bill, and possibly parking tickets — the same amount, but significantly more receipt administration. This is exactly where the flat rate pays off.

Expense policy for self-employed vs. employers

The obligation differs greatly depending on your legal form and headcount:

• Einzelfirma (sole proprietorship) without employees: No legal expense policy required. But a simple expense regulation helps separate business from private expenses — important for the MWST return and your tax declaration. Anyone who wants to correctly account for MWST as a freelancer needs a clear allocation.
• Einzelfirma with employees: From the first employee, OR Art. 327a applies. Without a policy, flat-rate expenses are AHV-liable. An SSK model pays off from the first payslip.
• GmbH or AG with employees: Mandatory. The ESTV regularly checks during payroll audits whether an approved policy exists. Without one, the entire flat rate counts as salary.
• Non-profit organizations: The SSK has published a separate model for NPOs, also valid from 2024. If you run a Verein (association) or a Stiftung (foundation), you should use this model.

Anyone currently planning to start an Einzelfirma shouldn't tick off the expense policy as the first item on the list — but as soon as the first employee is on the horizon, it's the step that prevents later AHV back payments.

AHV and taxes: are flat-rate expenses subject to contributions?

This is the most important question and the most common mistake. The answer hinges on a single condition: Is there an approved expense policy?

• With an approved policy (SSK model): Flat-rate expenses up to 3–4.5% of gross salary are AHV-free and tax-free. They don't count as a salary component, but as reimbursement of necessary expenses. AHV liability doesn't apply, and taxes don't apply.
• Without an approved policy: Flat-rate expenses count as an AHV-liable salary component, per AHVG Art. 2–3 (see admin.ch). This means: full AHV 10.1%, ALV, BVG, and unemployment insurance apply to the entire flat rate, plus re-taxation in your tax declaration. The typical back-payment case for a small GmbH.

The simple rule: Approved policy = tax-free and AHV-free. No policy = the flat rate is salary, salary is AHV-liable, salary is taxable. This is exactly where a clean operation separates from an expensive grey area.

AHVG Art. 2 and 3 in brief

AHVG Art. 2 defines the wage-like concept, Art. 3 regulates contribution liability. Expenses paid within the framework of an approved policy don't fall under the concept of salary — they're not compensation for work, but reimbursement of actual or flat-rated expenses. Expenses without a policy are treated like salary because the authority can't verify whether they're actually expenses or hidden salary components.

Mini-story: Marco, Einzelfirma Zurich

Marco runs a small electrical company in Zurich and has just hired his first apprentice. He downloads the SSK Model A (flat-rate expenses), adapts the rates, submits it to the cantonal tax authority Zurich, and receives approval after three weeks. He pays the apprentice CHF 30 per day meal flat rate and CHF 0.75 per km for service trips. The flat rate is tax-free and AHV-free; Marco saves receipt administration per assignment and roughly CHF 4,200.00 per year in receipt effort and AHV re-taxation risk. What would have been an AHV-liable salary component without a policy is now a clean expense regulation.

Expense policy template: how to create one

Creating a template is simpler than it sounds — because you don't start from zero, but from the SSK model. Here's the 5-step process you can complete in an afternoon.

Step 1: Download and select the model

Download the suitable model from the SSK website. For most SMEs, Model A (flat-rate expenses) is the right choice. If you're unsure, choose the mixed form: flat rate for meals, actual for overnight stays and materials.

Step 2: Set the rates

Enter the rates you want to adopt. The SSK models contain guidelines you can adjust up or down — but don't exceed if you want to keep approval simple. Typical entries:

Meal flat rate: CHF 30 per main meal
Daily flat rate (from 8 hrs): CHF 80
Mileage rate: CHF 0.75 per km (private vehicle)
Overnight flat rate: CHF 180 per night (domestic)
Flat-rate expenses generally: 3.5% of gross salary, max. CHF 800/month

Step 3: Define scope and exceptions

Write down clearly who the policy applies to (all employees, only field service, only business trips), and define exceptions — such as private portions of business trips, entertaining (for this, the article on deducting entertainment costs is worthwhile) or expenses under CHF 50 that don't require receipts.

Step 4: Submit to the cantonal tax authority

Send the adapted policy to your cantonal tax authority. In most cantons this works digitally via an online portal, in some still by post. Processing takes 2–4 weeks; approval is usually free of charge.

Step 5: Communicate internally and store in your payroll system

Once approval arrives, inform your employees and store the rates in your payroll system. Anyone using an invoicing software with expense management can store the rates directly during payroll entry and saves manual recalculation.

Beware of copying from the internet: Not every template that pops up online matches the current SSK model. Use only the official source ssk-csi.ch, otherwise you risk rejection by the cantonal tax authority.

Common mistakes and ESTV audit

The most common mistakes with expense policies are surprisingly banal — and expensive. Here are the top mistakes and what happens during an audit.

Mistake 1: flat-rate expenses without an approved policy

This is the classic. Flat-rate expenses are paid out, but the policy is missing or was never submitted. The ESTV or the cantonal tax authority checks during the payroll audit whether a policy exists. If it's missing, the entire flat rate counts as AHV-liable salary. This means: AHV contributions (10.1%), ALV (2.2%), BVG, and unemployment insurance are reclaimed, plus possible late interest.

Mini-story: Sarah, GmbH Bern

Sarah's GmbH in Bern has three employees and pays CHF 400 flat-rate expenses per person per month — without an approved policy, because "that's just common practice." During the ESTV audit, the flat rate is classified as a salary component. The repayment for three people over 24 months:

CHF 400 × 3 × 24 = CHF 28,800.00 flat rates
AHV + ALV + BVG approx. 15% = CHF 4,320.00
Taxable re-taxation approx. CHF 2,500.00
Total additional costs: approx. CHF 6,800.00

That's CHF 6,800.00 Sarah could have avoided if she had submitted the SSK model. The effort: one afternoon and an email to the cantonal tax authority Bern.

Mistake 2: rates exceed SSK guidelines

If you want to show higher rates (e.g. CHF 0.90 per km instead of CHF 0.75), you need a justification and often a separate approval. If you simply pay out the rates, you risk the difference counting as salary.

Mistake 3: mixed form not cleanly separated

If you mix flat-rate and actual expenses, you must clearly define what's flat-rated and what's documented. If you pay overnight stays as a flat rate and additionally settle against receipts, you risk a double payment that counts as salary during the audit.

Mistake 4: policy not updated

The SSK model was updated in 2024 and sharpened again as of 01.01.2026. If you still use a policy from 2018, you may be paying rates that are no longer current — and risk approval being withdrawn.

What happens during an ESTV audit?

The ESTV checks during payroll audits whether an approved policy exists, whether the rates are within the guidelines, and whether the payouts are plausible. If you document cleanly, you have nothing to fear. If you show flat rates without a policy, you get the bill — and it can quickly reach five figures or even low six figures, as with Sarah.

Mini-story: Tom, Einzelunternehmen St. Gallen

Tom is a self-employed management consultant in St. Gallen, has no employees, and therefore doesn't need an expense policy in the legal sense. But he deducts the meal flat rate of CHF 30 per main meal on client visits as an actual business expense, photographs the restaurant bill with an app, and cleanly assigns it to the respective client project. This way he separates private from business expenses without maintaining a formal policy. For the MWST return and the tax declaration, that's enough — the cantonal tax authority St. Gallen accepts the receipts because they're business-related and documented.

Conclusion

An expense policy is practically indispensable in Switzerland for employers with employees — and with the SSK model, it's done in an afternoon. The CHF rates for 2026 (CHF 0.75 per km, CHF 30 per main meal, daily flat rate around CHF 80) are current, cantonal approval saves you receipt effort and protects against AHV back payments. If you run an Einzelfirma without staff, you still benefit from a clear expense regulation — clean separation of private and business, simple MWST return, peace of mind at tax declaration time.

If you want to manage expenses, salaries, and invoices in one place, check out the Magic Heidi pricing: between CHF 25.00 and CHF 39.00 per month — noticeably less than bexio at CHF 52.00 per month. A bexio alternative is worth it if you want to handle expenses, QR-Rechnung (QR-bill), and MWST in one tool.

This article provides general information and does not replace tax or legal advice. For specific individual cases, consult a fiduciary firm or a tax advisor.