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Legal Compass: Reimbursement of expenses for employees – What changes due to the COVID-19 pandemic with regard to tax and social security laws?

  • Switzerland

    29-10-2020

    In the context of the COVID-19 pandemic, the number of employees working from home increased significantly in the short term. This raises questions about the employer's obligation to contribute to the costs of the employees. In addition, employers should assess whether their previous internal practice relating the reimbursement of expenses is still appropriate, and accordingly whether the social security contributions are accounted for correctly. The changed circumstances may also have tax implications for employees.

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