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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Switzerland /3. Payroll and particular aspects of employee remuneration / 3.8 Commuting allowance

3.8 Commuting allowance

Switzerland

All employees are entitled to a tax allowance for home-to-work commuting travel expenses, up to an annual maximum

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1.3.1 Monthly filings

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

9.5 Work permits

2.3.3 Lump sum wage and church tax

3.5 Stock options

6.3.1 Employees with an overseas employer (secondees)

4.12 Beneficial loans

2.2 Social security contributions

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

5.1 Employer registration

2.2.4 Contributions for employers of 20+ employees

3.4 Special payments and one-sixth rule

3.4 Private medical insurance

3.7.2 Sick pay

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

3.3 Participatory bonus

7.1 Per diems

3.2.1 Travel meals and per diems

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