Am I entitled to meal and mileage allowances as a cross-border worker?
Answered with official sources — Salary, 13th-month and CLA
Updated 11 August 2026
Answer
Depends on CLA and contract. The Costs Ordinance (RS 642.118.1) and AFC circular 22 set deductible maxima without receipt: CHF 15 per external meal and CHF 0.70/km for private car source: AFC circular 22. Construction sector CLA provides CHF 18 meal allowance when site is 8+ km away, and CHF 0.45/km transport or train ticket. Expense reimbursements (Spesen) are not salary and not taxable at source or for IRPEF source: CO art. 327a. If flat-rate and above ordinary limits, the excess is taxable. The employer must document the expense policy.
Official sources
Other questions on this topic
- What is the Lohnausweis and what is it used for in the Italian tax return?
The Lohnausweis (salary certificate) is the annual summary issued by the Swiss employer by 31 March (LIFD art. 127). It reports gross salary, 13th-month, bonuses, AVS/LPP/LAINF contributions, allowances, benefits in kind (lodging, company car) and withholding tax paid.
- How many sick days are paid and who pays?
CO art. 324a requires the employer to pay salary during illness per the Bern, Zurich or Basel scale (regional). Bern scale: 3 weeks in year 1, 1 month year 2, 2 months year 3, 3 months years 4-9, 4 months years 10-14, 5 months years 15-19.
- How are overtime and night work paid?
Overtime (Überzeit) beyond 45 hours/week (offices) or 50 hours/week (industry) is paid at 125% or compensated in leave (LTr art. 13, RS 822.11). Regular night work (23:00-06:00) grants a 10% time supplement (LTr art. 17b) and 25% salary supplement for occasional night work.
- Is the 13th-month salary mandatory for cross-border workers in Switzerland?
The Code of Obligations art. 322 does not mandate a 13th-month salary: it is a customary benefit that must be explicitly provided by the individual contract or by a collective labour agreement (CLA/CCL).
- With CHF 70,000 gross per year, what is a cross-border worker's real income?
Example computed with Ticino 2026 tables (single A0N, LPP 10%, LAMal SSN option, 12 months + 13th): gross CHF 70,000, social contributions CHF 4,480 (6.4%), LPP CHF 4,350 (6.2% coordinated salary), LAMal SSN CHF 5,250 (7.5% up to cap)…
- Is the annual bonus mandatory and how is it taxed?
The bonus is not mandatory unless provided by contract or consolidated practice (CO art. 322d). If the contract defines objective criteria (results, turnover) with determinable amount, the bonus is a «gratuity» and part of owed salary.
- How is the net salary of a cross-border worker calculated?
From gross subtract: AVS/AI/APG 5.3%, AD 1.1%, non-professional LAINF (~0.8-2%), LPP (7-18% by age), optional LAMal SSN 7.5%, withholding tax (Ticino A0 table 11.9% at CHF 6,500/month). A single cross-border worker at CHF 6,500 gross receives about CHF 5,300 net.
- What are the 2026 minimum wages in Ticino CLAs?
Ticino applies a cantonal minimum wage since 1 December 2021 (Cantonal minimum wage law 11.12.2019, LSM). In 2026 it is CHF 20.45/hour (annual CPI adjustment).
The information on this page is for guidance only and does not replace personal advice from an accountant, lawyer or union office. Tax, social-security and permit rules change frequently: always verify with the official sources linked in each answer.