Why the form of the meal benefit matters
In many Swiss SMEs, team lunch is more than an organisational detail: it is a compensation lever, an employer branding element and, if set up incorrectly, a source of risk in OASI audits or tax assessments. Electronic meal vouchers, paper tickets, prepaid cards accepted at restaurants and meals served in a company canteen do not all follow the same rules: what changes is whether the amount counts toward assessable salary, how it must be shown on the salary certificate and how it is recorded in the accounts.
The central distinction, in light of Art. 11 OASI (valuation of benefits in kind), OASI practice on meal allowances (DSD, no. 3006 et seq.) and Swiss Tax Conference (STC) FAQs on the salary certificate, separates benefits in kind (meals provided by the employer) from meal allowances paid in voucher form, within recognised limits, and from expense reimbursements for meals away from the usual place of work under the expense regulations.
This guide covers the most common options among SMEs, exempt caps, the impact on OASI/DI/IC/EO and occupational pension, withholding tax and accounting under Swiss accounting standards — without confusing meal vouchers, free canteen meals and travel per diems.
Comparison of the main meal solutions
Before choosing a restaurant ticket provider or introducing a canteen, HR, payroll and accounting should align on a reference table:
| Aspect | Meal voucher / ticket (≤ CHF 180/month) | On-site meal (canteen, catering) | Cash contribution for meals |
|---|---|---|---|
| Legal nature | Employer contribution in voucher form, tied to meals | Ancillary benefit in kind | Part of cash salary |
| OASI salary | Not relevant up to the recognised monthly cap | Standard daily flat rates (e.g. lunch CHF 10) | Fully subject to contributions |
| Salary certificate | Field G (cross), not on figure 1 | Figure 2.1 (net benefit) | Figure 1 with the rest of salary |
| Withholding tax | Excluded within the permitted limit if paid as a voucher | Flat-rate valuation included in employment income | Withholding on gross amount |
| Employer cost (indicative) | Voucher amount + any issuer fee | Catering costs + employer OASI/occupational pension share on the benefit | Amount + full social contributions |
| Employee flexibility | Choice of outlet in the network | Meal at the workplace | Free use of the cash |
Note: flat-rate lunch or dinner reimbursements on business travel or when away from the usual workplace follow STC/FTA expense regulations (amounts differ from the monthly meal voucher) and do not replace field G.
Meal vouchers and restaurant tickets: caps and conditions
Swiss administrative practice allows employers to contribute to staff meal costs through meal vouchers — paper, digital or loaded on prepaid cards usable at participating outlets — up to CHF 180 per month per employee (CHF 2'160 per year), without that amount increasing OASI assessable salary or appearing on figure 1 of the salary certificate, provided the following cumulative conditions are met:
- payment is made exclusively in voucher form, not by cash payment or unrestricted bank transfer;
- the amount is for paying for meals and cannot be converted to cash by the employee;
- the rule applies whether the benefit comes from an individual contract, a collective labour agreement (CLA) or a voluntary employer initiative;
- on the salary certificate it is confirmed with a cross in field G (STC FAQs on the salary certificate).
Full employer contribution
The company funds up to CHF 180 per month per person. The employee gains additional net purchasing power because social contributions and withholding tax do not apply to the amount. In accounting the cost is deductible as a staff expense, with no payroll wage uplift.
Co-financing and salary conversion
If the employer covers only part of the amount, the employee may convert a portion of gross salary onto the same instrument, within the monthly cap. The portion converted by the employee follows salary rules (figure 1); the part paid as a voucher by the employer remains within field G. Document the agreement and procedures with the ticket issuer in writing.
On-site meals and canteen: flat-rate valuation
When the employer provides free or nominal-price meals in a canteen, refectory or company kitchen, this is remuneration in kind. For OASI/DI/IC/EO purposes the authorities apply standard daily rates: breakfast CHF 3.50, lunch CHF 10, dinner CHF 8. If the employee pays a contribution toward costs, only the difference between the flat rate and what was paid counts toward assessable salary.
For the employee’s employment tax treatment, the same logic applies on the salary certificate: the net benefit must be shown on figure 2.1 as an ancillary benefit. The employer must include these amounts in contribution calculations and, where applicable, in withholding tax.
Sectors with «incentive» meals (for example waiting and kitchen staff eating on site during service) have special treatment: such meals do not go on figure 2.1; figure 15 carries the prescribed wording («Meals paid by the employer (incentive meals)»). Always check your sector CLA and your compensation fund’s instructions.
Recommended internal rules
Define in writing whether on-site meals are allowed, whether staff must contribute, whether consumption is limited to working hours and how guests or occasional workers are handled. Clear rules reduce disputes on audit and simplify payroll work.
Accounting in SMEs: income statement and records
Under Swiss accounting standards (CO and Swiss GAAP FER), meal vouchers and canteen costs typically fall under staff expenses or administrative expenses, depending on the chart of accounts. Practical criteria with accounting software such as Accountex:
Purchasing meal vouchers
When posting the issuer’s invoice (restaurant ticket, benefits platform): record the amount to staff expense (e.g. 6200 or «Employee benefits») and deductible VAT separately if the supplier’s service is taxable. Management fees should be charged to the same cost category or «Administrative expenses», consistently with prior years.
Canteen and in-house catering
Food costs, allocated kitchen staff and depreciation of equipment: charge directly to staff meal expenses. The benefit valued for OASI purposes does not generate revenue, but must be tracked in payroll to reconcile book salary and compensation fund reporting.
Employee contributions to the canteen
Amounts collected in the refectory (for example via badge or cash box) may be recorded as a reduction of meal cost or as other internal operating income, depending on materiality and the chart of accounts. The important point is to align collections with payroll calculation of the net ancillary benefit.
Keep contracts with the issuer, monthly top-up statements, benefit rules and proof of distribution to individual employees. On ordinary audit or OASI review, traceability per person and month is decisive.
Practical implementation: from choosing a provider to payroll
1. Needs analysis
- How many employees work at a fixed site versus construction sites or travel?
- Is there already a canteen or is a ticket-only approach better?
- Does the CLA set minimum meal-related pay?
2. Payroll parameters
- Set field G in payroll software for voucher recipients.
- For the canteen, calculate days and flat rates monthly.
- Keep travel reimbursements clearly separate from the monthly meal voucher.
3. Internal communication
- Explain where to use the ticket and what happens during long absences.
- For salary conversion, require written consent.
- Update the staff regulations.
4. Month-end close
- Reconcile issuer invoice, beneficiary list and accounting entries.
- Check totals are under CHF 180 per calendar month and per person.
- Archive evidence for audit and the annual salary declaration.
Common mistakes and how to avoid them
Paying «meal voucher» by bank transfer
An amount labelled «meal» but credited to a bank account is salary (figure 1), with full contributions and withholding. The employee may claim a deduction in their tax return for additional meal costs away from home (Mehrkosten auswärtige Verpflegung) if the conditions are met, but the employer remains exposed to retroactive OASI adjustments.
Exceeding CHF 180 without splitting the excess
The portion above the monthly cap must be treated as salary. Split exempt voucher and taxable excess in payroll.
Omitting the canteen on figure 2.1
Undeclared free meals understate OASI salary. Automate daily counts or use documented monthly rates.
Confusing expense regulations and the monthly ticket
The flat lunch allowance for those who work mainly off-site follows different thresholds and rules under STC/FTA expense regulations (generally field G if more than half of working days are away from the usual workplace). Do not confuse these allowances with the monthly meal voucher up to CHF 180.
Operational support with Accountex
Centralising restaurant ticket invoices, canteen costs and payroll data reduces discrepancies between accounting, OASI reporting and the salary certificate. In Accountex you can link recurring meal benefit expenses to cost centres or departments, monitor monthly trends per employee and prepare year-end close with evidence already organised for the auditor or trustee.
Rely on your payroll adviser or compensation fund for borderline cases (cross-border workers, high off-site work percentages, sectors with incentive meals). Federal rules are clear, but collective agreements and cantonal withholding practice can add detail: document every choice and keep it consistent year after year.
OASI, occupational pension, EO and withholding tax
The effect on social contributions depends entirely on how the benefit is classified:
For employees subject to withholding tax, a compliant meal voucher does not increase the tax base; benefits in kind do. Amounts exceeding CHF 180 per month paid as vouchers or any cash payment must be treated as ordinary salary. The employer’s share of social contributions saved compared with an equivalent salary increase is often the main economic reason for restaurant tickets — but only if payroll compliance is rigorous.