Private use of company vehicles: The 0.9% rule and what must appear on the salary certificate

How the 0.9% rule works

The flat-rate rule states: 0.9% of the vehicle’s purchase price (excl. VAT) per month must be declared as a benefit in kind, but at least CHF 150 per month. This amount is entered under item 2.2 of the salary certificate. Box F must also be ticked (‘free transport between home and place of work’), which means that the employee cannot claim a commuting deduction in their tax return. As an alternative to the flat-rate rule, the private share can be calculated on the basis of kilometres actually driven privately — this requires a complete, gap-free logbook. As of 2026, the kilometre rate is CHF 0.75 per km (increased from CHF 0.70).

Practical tips for employers and payroll offices

Use this mid-year moment to check that all vehicle benefits are correctly set up in your payroll software. Ensure that purchase prices are current — particularly for used vehicles or leased vehicles with a revised residual value. For vehicles shared between several employees, clarify who bears the private-use charge. For self-employed persons who also use a business vehicle privately: the private portion is to be declared as income from self-employment, not on a salary certificate — but equally at 0.9% or on the basis of a logbook.