How to declare Lunch-Check in the salary statement correctly?

Contributions of Lunch-Check do not form part of the salary. Up to an amount of 180 francs per month and employee (updated 1.1.2010), any contribution to the cost of meals of this kind does not have to be declared as salary. Contributions of Lunch-Check nevertheless appear on the salary statement. As do contributions of Lunch-Check over 180 francs, with and without the employer’s share.

Depending on how high the employer contribution is, contributions of Lunch-Check are to be declared as follows:

Example 1:
Lunch-Check up to CHF 180 per month issued free of charge.
The amount of CHF 180 is not exceeded. Only field G (canteen meals / Lunch-Checks) must be crossed.

Example 2:
Lunch-Check issued in the amount of CHF 300 per month at half price (i.e. the employee pays CHF 150).
The employer contribution of CHF 180 is not exceeded. Only field G (canteen meals / Lunch-Checks) must be crossed.

Example 3:
Lunch-Check issued in the amount of CHF 240 per month free of charge.
Disclose difference of CHF 60 (CHF 720 p.a.) as taxable amount (item 2.1) and place a cross in field G (canteen meals / Lunch-Checks).

What does the Lunch-Check Card cost?

The first card for each employee is free of charge and incurs no annual fees. To qualify, your company must agree to pay its staff meal subsidies through Swiss Lunch-Check for at least 18 months. For shorter terms of use, the cost of the card and its first-time issue will be invoiced to the company. Fees will only be charged for replacement cards and additional services.

What advantages do I have as an employer?

  • Exempt from all social security contributions up to the statutory ceiling of CHF 180 per employee per month
  • No costs for a catering infrastructure – the ideal alternative to the staff restaurant
  • The best and easiest solution for managing staff credit balances, which can also be customised if required
  • Standardised, fair system for all employees, no matter where or how many hours they work
  • Credit can only be used for its designated purpose of paying for meals
  • Promotes healthy eating by providing everything necessary for staff to take a proper break

How does the loading of the Lunch-Check contributions work?

Lunch Check sets up a user account in the Employer Portal, which you can use to load employee credit balances. A user manual is available in the down-load section.

Do you need support? We will be happy to assistance you by phone on 044 202 02 08.