How do I declare vouchers to employees?

BarbaraW

Hi guys!
I would like to cheer up my employees, that are stuck at quarantine home and distribute among them some gift company vouchers. Could you possibly let me know are those vouchers a subject to declaration and taxation? If yes, how much do I have to pay?
Thank you!
Barbara

Johannsson

Hey! I personally know that any gifts from employer to employee in amount below 500 CHF are not a subject to declare and you do not have to note them on the wage statement.
Regards!
Johannsson
p.s
Excuse me for my curiosity, but how much you want to spend per employee?

BarbaraW

Hi Johannsson!
Thank you for your answer. I thought of 600 CHF. Basically if I give this amount, I need now to figure out what happens to the extra 100 CHF right?

Niemi

Dear BarbaraW

I would like to share my opinion also. Unfortunately, the amount that falls under taxation is not the one that exceeds CHF 500, but the entire value of the gift. In this case you will have to pay tax and AHV. Besides that, some of the AHV authorities value vouchers as cash and the whole vouchers amount can be also a subject of AHV, even if its is below CHF 500. I hope that my answer will be useful.

Good luck!