Why home office requires precise regulation

Remote work is now a stable component of how Swiss SMEs are organised. Whether it involves regular telework, agreed days working from a home office or a hybrid model, the question of expenses is not limited to simply "authorisation to work from home": it involves contractual obligations, social security, accident insurance and taxation.

For the employer, a poorly structured reimbursement may be reclassified as taxable salary, with effects on OASI/IV/EO, occupational pension (BVG/LPP) and, where relevant, on income tax or withholding tax. For the employee, an undocumented allowance may exclude the deduction of professional expenses in the cantonal tax return. A clear internal policy and orderly accounting — possible with tools such as Accountex — reduce internal disputes and risks during audit or tax review.

This guide explains the most common reimbursement models in Switzerland, the essential elements of a company policy and the tax implications for both parties, with reference to federal law and the cantonal practices most relevant to SMEs.

Legal framework: employer obligations

In Switzerland, there is no federal law imposing a fixed home office reimbursement amount. The basis remains the employment contract and the provisions of the Code of Obligations:

Art. 327a CO — reimbursement of expenses. The employer must reimburse expenses that the employee necessarily incurs in performing the work (para. 1). By written agreement, standard contract or collective bargaining agreement, a fixed allowance — daily, weekly or monthly — may be agreed, provided it covers all necessary expenses (para. 2). For telework, this includes, in principle, the share of housing and operating expenses actually linked to work activity, not the entire rent or household utilities.

Employment contract and internal regulations. The written agreement on arrangements, days, equipment and reimbursements takes precedence over informal habits. In the absence of specific clauses, the court or cantonal labour authority will assess local usage and sector practice.

Accident insurance (LAA/UVG). During agreed working hours, the employee remains covered by accident insurance even if the accident occurs at home, provided the activity is attributable to work. The policy should define hours, breaks and limits to avoid ambiguity in the event of a claim.

Data protection. Telework requires technical and organisational measures (VPN, encryption, restricted access) regardless of reimbursements, but it is advisable to integrate them into the same policy for operational consistency.

Reimbursement models compared

Swiss SMEs generally adopt one of the following approaches. The choice affects administration, taxation and employee perception:

Model	How it works	Advantages	Risks / limitations
Reimbursement of actual expenses	Documented share of rent, utilities and maintenance proportional to m² or hours worked from home	Maximum tax accuracy; full deductibility for the company	Administrative burden; documentation required (lease agreement, invoices)
Daily flat-rate allowance	Fixed amount for each agreed home office day (e.g. CHF 10–25), pursuant to written agreement under Art. 327a para. 2 CO	Easy to manage in payroll and accounting	Must cover necessary expenses and remain within accepted local usage; if the employer provides a workstation on site, it is generally taxable
Fixed monthly allowance	Monthly amount for regular telework (e.g. CHF 150–300)	Predictable for budgeting and cash flow	Easily confused with salary if not labelled as expenses; same tax and social security rules as the daily flat rate
Equipment provided by the company	PC, monitor, ergonomic chair on loan or direct purchase	No reimbursement to the employee; depreciation borne by the company	Inventory and return upon termination of employment
No specific reimbursement	The employee deducts professional expenses in their tax return, if the conditions are met	Zero direct cost for the company	Risk of dissatisfaction; verify consistency with Art. 327a CO if expenses are necessarily incurred for work

How to calculate reimbursements in practice

Two approaches dominate in SMEs: proportional allocation and agreed flat rates.

Proportional allocation

Identify the area used exclusively or predominantly for work (e.g. 12 m² out of 80 m² living space = 15%). Apply the same percentage to rent or mortgage interest, heating, electricity, routine maintenance and building insurance.

Example: monthly rent CHF 2'000 → work share CHF 300. If the employee works from home three days out of five, some companies apply an additional time factor (60%), resulting in CHF 180 reimbursed. Documenting the method and parameters in the policy avoids divergent interpretations.

Flat rates and local usage

Flat-rate allowances not linked to supporting documents may be exempt from tax and social security contributions only if they fall within "local usage" (Usancen) or sector and cantonal custom, cover necessary expenses under Art. 327a para. 2 CO and the employer does not provide an adequate workstation on site. Amounts exceeding common practice are classified as ancillary salary.

Before setting a flat rate (e.g. CHF 15 per day), check with the labour consultant or cantonal tax office whether the amount is defensible. Alternatively, a written individual agreement with actual expense reimbursement remains the safest approach from a tax perspective.

Essential elements of a company policy

An effective home office policy for an SME does not need to be a complex legal document, but it should cover at least the following points:

1.Eligibility. Which roles may work remotely, with objective criteria (task compatibility, seniority, performance assessment).
2.Request and approval process. Fixed days, advance notice, tools to record virtual attendance (also useful for calculating the daily flat rate).
3.Covered and excluded expenses. Distinction between housing costs, internet connection, telephony, consumables and durable equipment.
4.Documentation. Types of supporting documents accepted, submission frequency (monthly/quarterly), person responsible for verification.
5.Equipment. Who purchases PCs and peripherals, who bears maintenance costs, obligations at the end of the employment relationship.
6.Health and safety. Minimum ergonomic workstation, break requirements, accident insurance coverage during agreed hours.
7.Interaction with employee tax deductions. Clarify whether company reimbursement excludes parallel deduction in the tax return for the same items.

Practical note: integrate the policy into staff regulations or a signed appendix. Keep dated versions: in the event of a dispute or audit, traceability of the rules applied is decisive.

Accounting and taxation for the company

In accounting, home office reimbursements must be clearly distinguished from salary. Using dedicated expense accounts — for example "Personnel expenses — home office reimbursements" or "General expenses — telework" — facilitates year-end reporting and preparation of financial statements under Swiss accounting standards (GAAP/FER).

Documented reimbursements of actual expenses are generally deductible from the company's taxable income, as costs necessary to carry on the business. Taxable flat-rate allowances, on the other hand, follow the treatment of ancillary salary with the corresponding social security charge.

In the accounts payable/receivable cycle in Accountex or equivalent accounting software, the typical workflow is: recording the employee's request → approval → posting to an expense account with digital attachment (utility invoice, share calculation) → reimbursement via payroll (separate "Expenses" item, non-taxable) or separate bank transfer. Actual expense reimbursements must not flow into taxable remuneration or appear as salary on the salary certificate (Form 11); incorrect labelling complicates OASI reporting and salary certification.

Equipment purchased directly by the company for telework falls under fixed assets or operating expenses, with depreciation over the expected useful life. If the asset remains the employee's property free of charge, this constitutes a potentially taxable economic benefit: a loan for use with return is preferable.

Tax deductibility for the employee

The employee's tax return interacts directly with what is reimbursed by the employer:

Second place of work at home

According to Federal Supreme Court case law, deducting a share of housing and operating expenses requires cumulatively: absence of an adequate workstation with the employer (even shared desks with sufficient availability may exclude it), a separate room used predominantly for work and significant, regular use at home (often at least around 40% of activity, subject to cantonal rules). Percentages, caps and calculation methods vary by canton.

Company reimbursement and double benefit

Expenses already reimbursed by the employer cannot be deducted a second time. For flat-rate allowances paid by the employer, there is generally a presumption that they cover the related professional expenses. The salary certificate (Form 11) must correctly indicate taxable flat-rate allowances and must not include actual expense reimbursements in taxable remuneration.

Beyond housing costs, other unreimbursed professional items remain deductible — within cantonal limits — such as a share of internet and telephony, mandatory training expenses and work tools not provided by the company. For days worked at the company premises, the flat-rate commuting allowance is generally permitted (Art. 26 para. 2 DBG/LIFD and the ordinance on professional expenses, with cantonal caps and rules). In hybrid models, some cantons reduce or exclude commuting, meals away from home or the 3% flat-rate deduction on net salary (min. CHF 2'000, max. CHF 4'000) when actual home office costs are deducted: verify cantonal practice.

Occasional work from home, without a dedicated workstation or without the conditions listed above, offers more limited deduction opportunities. Checking the guidelines of your cantonal tax authority before completing the tax return avoids double counting or omissions.

Social security and salary certificate

For OASI/IV/EO and occupational pension (BVG/LPP) purposes, the distinction between salary and expense reimbursement is central. Actual reimbursements of professional expenses, correctly documented and causally linked to work, generally do not count towards the contribution base. Flat-rate allowances that do not comply with local usage or are not justified under Art. 327a para. 2 CO are subject to contributions as ancillary remuneration.

HR must coordinate with the fiduciary or payroll manager to map each item: base salary, bonus, home office allowance, mileage reimbursements, etc. Common errors include including a monthly home office flat rate in the OASI base without verifying its classification, or omitting clearly taxable allowances.

For cross-border workers or holders of a G permit, also consider bilateral agreements and the rules of the canton of residence: consistency between the Swiss salary certificate and the foreign tax return is a frequent audit point.

Operational checklist for SMEs

Before rolling out telework with structured reimbursements, verify at least the following steps:

Step	Action	Responsible
Define model	Choose actual reimbursement, flat rate or mix; validate with advisor	Management / HR
Written policy	Draft, communicate and obtain acceptance from affected employees	HR / legal
Accounting setup	Create accounts and categories in Accountex; define approval workflow	Finance / administration
Payroll and certificate	Configure payroll items and Form 11 mapping	Payroll / fiduciary
Archiving	Retain supporting documents and calculations for ten years (standard retention period)	Finance / administration
Annual review	Update flat-rate amounts and compliance with local usage	Management / fiduciary

Conclusion: balancing flexibility and compliance

Home office is not just an organisational choice: it is a personnel cost item that deserves the same attention as salaries, occupational pension and insurance. A transparent policy, reimbursements consistent with the law and clean accounting protect the company from tax reclassification and the employee from surprises when filing their tax return.

For SMEs handling dozens of requests each month, digitising the workflow — from policy to accounting entry — reduces manual errors and speeds up month-end closing. With clear rules and appropriate tools, telework becomes a competitive advantage without turning into a compliance risk.