Tax-Free Employee Benefits Explained

February 26, 2026 - Ralf Beyeler

Many employees receive special perks from their employer in addition to their salary. This moneyland.ch guide explains which of these fringe benefits are tax free.

Many employers provide additional employee benefits on top of your salary. These fringe benefits may include contributions towards the cost of commuting or meals, among other things. Discounts for the company’s own products and services are also common, as is the provision of devices like phones and laptops that can be used privately as well.

When filling out your tax declaration, you may wonder if these employee perks must be declared, and how. But as an employee, you do not need to give much attention to this question because your employer is required to include all taxable benefits in your annual salary statement. That means you can simply declare your salary as per the information in your statement.

Good to know: In many industry sectors, employee benefits are governed by collective labor agreements. Employers are free to decide whether they want to offer other employee benefits in addition to those governed by collective agreements.

Mobility: Public transportation, parking spaces, and cars

A Half Fare Card public transportation pass provided by your employer is not taxable, and does not have to be accounted for in your salary statement.

But the situation is more complicated if your employee benefits include other public transportation passes like a fare network pass, a point-to-point pass, or a GA Travelcard pass. These must be declared as income unless the cost of the pass is lower than the cost of reimbursing all trips you are required to make as part of your work. Typically, you can deduct the cost of a public transportation pass if it is required for at least 40 work-related trips per year.

If you receive vouchers from your employer towards the cost of public transportation, this benefit may be tax free, depending on the circumstances.

If your employer gives you the use a parking space, you do not have to pay taxes on this benefit. The private use of a company car, on the other hand, is only tax free in exceptional cases. Normally, you must declare an amount equal to 0.9 percent of the car’s purchase price (minimum of 150 francs per month) as income. Alternatively, you can keep a ledger in which you precisely record each private use of the company car.

Meals: Canteens and Lunch Check credits

Many employers subsidize meals at canteens or at nearby restaurants. Some companies give their employees Lunch-Check or Reka Lunch credits that can be used to pay for meals.

You do not need to pay taxes on employee benefits for meals as long as your employer’s subsidies do not exceed 180 francs per month.

If your employer subsidizes meals, you must tick the box in your tax declaration that indicates this. This reduces the tax deduction that you can claim for occupational expenses.

Reka money

Reka money is a popular employee benefit in Switzerland. For many decades, these came in the form of paper vouchers, but since 2026 they are only available in virtual form with a plastic payment card. There are three varieties of Reka money. Reka Pay can be used to pay at many different merchants. Reka Rail Plus can only be used to pay for public transportation. Reka Lunch can only be used to pay at any restaurants, take-aways, and bakeries.

Reka Pay and Reka Rail Plus do not need to be declared as income if your employer’s subsidy towards their cost does not exceed 600 francs per year. Additionally, if your employer offers discounted Reka Pay or Reka Rail, the discount cannot exceed 20 percent.

Gifts and invitations

Non-monetary gifts from your employer are tax-free up to a value of 600 francs per year. Common examples include vouchers, Reka money, Lunch Checks, a book, or a box of pralines. Tickets for cultural, sporting, or social events also fall into this category. Employers can offer such gifts on special occasions such as company anniversaries, birthdays, Christmas, or weddings.

Gifts of money or cash-equivalents, on the other hand, are taxable.

Other tax-free benefits

Tax administrations name some other fringe benefits that do not need to be taxed. Examples include:

Private use of company devices like phones and laptops, within the confines of standard usage.
Contributions towards membership in industry associations.
Contributions towards memberships in associations and clubs are tax-free in some cases.
Discounts on products and services from your employer, as long as these discounts are typical for your industry sector.

Note: The online comparison service moneyland.ch created this compilation based on official information. The article is provided for informative purposes only. The applicable tax laws always apply. For detailed information specific to your personal situation, consult your employer or the tax administration.

More on this topic:
Basic Swiss tax deductions explained
Swiss tax deductions for loans explained
Taxes for homeowners in Switzerland explained
Swiss taxes for private car owners explained