Employment Contract: Expenses Clause (Spesenreglement)
A Spesenreglement defines which work-related costs the employer reimburses and under what conditions. Swiss law permits you to set reasonable limits, require receipts, and distinguish between home-office, travel, and meal expenses. Disputes arise when the clause is vague, receipts are missing, or reimbursement timelines aren't clear.
The expenses clause sets the rules for reimbursing employee costs incurred on company business. Unlike salary, these are not wages—they are returns of money the employee spent on your behalf. A clear Spesenreglement prevents misunderstandings and reduces accounting friction.
Swiss law (Obligationenrecht articles 319–320) places a general duty on employers to reimburse necessary expenses. However, you can define what counts as necessary and set reasonable limits. The clause must be transparent and non-discriminatory.
What Swiss Law Permits
You are required to reimburse expenses that are genuinely incurred for work purposes and are not the employee's personal responsibility. The Obligationenrecht does not specify amounts or categories, so you have freedom to design your own policy—provided it is reasonable, fair, and documented in writing before disputes arise.
Courts and the State Secretariat for Economic Affairs (SECO) assess reasonableness by comparing your terms to market practice in your canton and industry. A clause that excludes all reimbursement or sets arbitrary limits may be challenged as unreasonable. Require receipts and set deadlines for submission to protect yourself legally.
- You can set a maximum daily or monthly expense allowance
- You can require original receipts or digital proof (e-receipt)
- You can exclude certain categories (e.g., personal phone plans, fitness)
- You can cap meal reimbursement at reasonable per-diem rates (typically CHF 15–25 for lunch, CHF 25–40 for dinner in most cantons)
- You can require submission within 30 days to prevent disputes over old claims
- You cannot retroactively deny reimbursement for expenses already incurred on your instruction
What a Reasonable Default Looks Like
Start with clear categories: travel (public transport, car mileage, parking), accommodation, meals, phone/internet (if not covered by a company device), and client entertainment. For each, name the maximum or the method of reimbursement. Example: 'Mileage at CHF 0.70 per km for personal vehicle use; actual train tickets reimbursed; meals up to CHF 20 for lunch, CHF 35 for dinner with client present.'
Specify who submits receipts, to whom, by what deadline, and how long reimbursement takes (typically 2–4 weeks). State that receipts must show date, vendor, amount, and business purpose. Add a clause for exceptional expenses: 'All expenses over CHF 500 require prior written approval from the managing director.'
- Use a simple expense form or app (digital submission reduces errors and disputes)
- Set a 30-day submission window from the expense date
- Name the responsible person (e.g., office manager) who processes claims
- State the payment method and timeline (e.g., 'Reimbursed within 15 days of approval')
- Clarify home-office: most SMEs do not reimburse rent, but may cover utilities or internet upgrades
- Add: 'No reimbursement without supporting receipt or prior written approval'
The Mistakes That Cause Disputes
Vagueness invites conflict. Phrases like 'reasonable business expenses' or 'as needed' leave room for employees to claim amounts you never intended to cover. Instead, name specific categories and amounts. If your business evolves (e.g., new remote workers), update the clause in writing and keep a copy in the employee's file.
Missing receipts and no deadline enforcement lead to backlogs and resentment. Set a bright-line rule: receipts must be submitted within 30 days, with limited exceptions for extraordinary circumstances. Document any exception. A second common error is different treatment of similar expenses for different employees—courts view this as unfair and unenforceable.
- Don't use open-ended language; be specific about amounts and categories
- Don't accept undocumented claims or lose the receipt requirement mid-year
- Don't reimburse personal expenses (gym, commute to office, home furniture) unless explicitly stated and applied equally
- Don't change the rules mid-contract without written consent and a clear effective date
- Don't withhold reimbursement as a disciplinary measure (it is not salary, but withholding may still breach your duty of good faith)
- Don't assume a clause from a larger company template applies to your SME without review
Frequently asked questions
- Can I ask an employee to pay for their own phone plan and claim it back as a deduction from salary?
- No. Reimbursement for work expenses must be kept separate from salary. Deducting expenses from wages violates the Obligationenrecht principle that wages are inviolable. Instead, reimburse the expense directly and document it on the monthly statement. You can require the employee to provide a receipt and proof it was a business expense.
- What happens if an employee claims an expense without a receipt?
- You can refuse it. If your Spesenreglement requires receipts (which is standard), a missing receipt is grounds for denial. However, for small amounts (under CHF 50), some employers accept sworn statements. Be consistent: if you accept one undocumented claim, you must treat similar claims the same way or face accusations of unfair treatment.
- Can I include a mileage rate for personal vehicle use, or should I only reimburse public transport?
- You can do either. If you permit personal vehicles, a mileage allowance (typically CHF 0.65–0.80 per km, depending on canton and fuel costs) is standard and non-taxable as a reimbursement if it matches actual cost estimates. Public transport actual costs are always reimbursable. State your policy clearly in the Spesenreglement so employees know what to expect.
General information for Swiss employers, not legal advice. Have a lawyer confirm anything with legal consequences.