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Is the payment of an SBB general subscription a component of salary and, if so, is it subject to social security obligations?

March 14, 2025

Liability and Insurance Law

Open in Omnilex

Yes, the payment of an SBB general subscription by the employer is a component of salary and is subject to social insurance obligations.

According to the regulations, a free general subscription (GA) of the SBB must be listed in the salary statement, as it represents a monetary benefit. This must be valued at market value (divisia-treuhand.ch/kostenloses-ga-im-lohnausweis-oder-nicht 1, cognito-treuhand.ch/kostenloses-ga-im-lohnausweis-oder-nicht 1). The monetary benefit from the granting of a GA is subject to social insurance obligations, as it is considered remuneration for the employee's work (divisia-treuhand.ch/kostenloses-ga-im-lohnausweis-oder-nicht 2, cognito-treuhand.ch/kostenloses-ga-im-lohnausweis-oder-nicht 2).

According to Art. 5 para. 2 AHVG, any remuneration for work performed constitutes relevant salary, which also includes in-kind services and similar benefits (Art. 5 para. 2 AHVG). This includes social insurance contributions. The Federal Court also confirms that components of salary such as in-kind benefits and bonuses are subject to AHV obligations (BGE 149 III 258; 9C_278/2021).

Only if it can be proven that the GA is used for business trips for at least 40 days does it not need to be declared on the salary statement and is then considered entrepreneurial (divisia-treuhand.ch/kostenloses-ga-im-lohnausweis-oder-nicht 2, cognito-treuhand.ch/kostenloses-ga-im-lohnausweis-oder-nicht 2).

In summary: Yes, a general subscription of the SBB paid by the employer is part of the salary and is subject to social insurance obligations, unless it is used exclusively for official purposes.

Sources

Free GA on the wage statement or not? - Trust and Tax Consulting ...

divisia-treuhand.ch/free-ga-on-wage-statement-or-not 1

Free GA on the wage statement or not? May 3, 2023 A free general subscription (GA) from the SBB must be listed in the wage statement. The general subscription from the SBB is a monetary benefit granted to employees by their employer and therefore must be indicated in the wage statement and taxed as income. The GA from SBB must be valued at market value, which usually corresponds to the price of the GA for public sale. The value of the GA is listed in item 2.3 of the wage statement.

divisia-treuhand.ch/free-ga-on-wage-statement-or-not 2

It is important to note that the employer must also pay social security contributions on the value of the GA, as this is considered compensation for the employee's work. Only if it can be proven that the GA or a public transport combined subscription was used for business trips on at least 40 days, does it not have to be declared on the wage statement, as it is then considered a business expense. Proof of business necessity can also be provided if the sum of individual tickets would be higher than or equal to the price of a general subscription.   ← back to overview

divisia-treuhand.ch/free-ga-on-wage-statement-or-not 3

TRUST Accounting and Bookkeeping Payroll and Personnel Administration AbaWebTrust Tax Consulting Financial Planning and Controlling Family Office BUSINESS CONSULTING Company Formation Business Consulting Restructuring / Succession Financing / Restructuring Legal Advice AUDIT CONTACT Do you have questions? Contact us for a non-binding initial consultation! Contact form Phone: +41 (0)44 811 00 90 © Divisia Treuhand AG, your trust office in the Zurich region Wallisellen – All rights reserved - Imprint - Privacy Policy home current company services contact jobs

Free GA on the wage statement or not? - Trust and Tax Consulting ...

divisia-treuhand.ch/free-ga-on-wage-statement-or-not 1

Free GA on the wage statement or not? May 3, 2023 A free general subscription (GA) from the SBB must be listed in the wage statement. The general subscription from the SBB is a monetary benefit granted to employees by their employer and therefore must be indicated in the wage statement and taxed as income. The GA from SBB must be valued at market value, which usually corresponds to the price of the GA for public sale. The value of the GA is listed in item 2.3 of the wage statement.

divisia-treuhand.ch/free-ga-on-wage-statement-or-not 2

It is important to note that the employer must also pay social security contributions on the value of the GA, as this is considered compensation for the employee's work. Only if it can be proven that the GA or a public transport combined subscription was used for business trips on at least 40 days, does it not have to be declared on the wage statement, as it is then considered a business expense. Proof of business necessity can also be provided if the sum of individual tickets would be higher than or equal to the price of a general subscription.   ← back to overview

divisia-treuhand.ch/free-ga-on-wage-statement-or-not 3

TRUST Accounting and Bookkeeping Payroll and Personnel Administration AbaWebTrust Tax Consulting Financial Planning and Controlling Family Office BUSINESS CONSULTING Company Formation Business Consulting Restructuring / Succession Financing / Restructuring Legal Advice AUDIT CONTACT Do you have questions? Contact us for a non-binding initial consultation! Contact form Phone: +41 (0)44 811 00 90 © Divisia Treuhand AG, your trust office in the Zurich region Wallisellen – All rights reserved - Imprint - Privacy Policy home current company services contact jobs

FREE GA ON THE PAY SLIP OR NOT? - Cognito Treuhand Wohlen

cognito-treuhand.ch/kostenloses-ga-im-lohnausweis-oder-nicht 1

Subscribe to newsletter Book appointment Hypo-calculator Trust office Accounting | Audit Taxes HR | Salary | Personnel Foundation About Us News Downloads Jobs Login FREE GA ON THE PAY SLIP OR NOT? A free general subscription (GA) from the SBB must be listed on the pay slip. The general subscription of the SBB is a monetary benefit granted to employees by their employer and must therefore be stated on the pay slip and taxed as income. The GA of the SBB must be valued at market value, which usually corresponds to the price of the GA for public sale. The value of the GA is listed in item 2.3 on the pay slip.

cognito-treuhand.ch/kostenloses-ga-im-lohnausweis-oder-nicht 2

It is important to note that the employer must also pay social security contributions on the value of the GA, as this is considered remuneration for the employee's work. Only if it can be proven that the GA or a combined subscription of public transport was used for business trips on at least 40 days, does it not need to be declared on the pay slip, as it is then considered entrepreneurial. Proof of business necessity can also be provided if the total of the individual tickets would be higher than or equal to the price of a general subscription.

cognito-treuhand.ch/kostenloses-ga-im-lohnausweis-oder-nicht 3 Terms and Conditions Privacy Notice Imprint Contact Cognito Treuhand GmbH Bremgarterstrasse 3 | 5610 Wohlen 056 634 18 18 hello@cognito-treuhand.ch Instagram Facebook-f Linkedin © 2025 Cognito Treuhand Design & Support by MisSpelling Shopping Basket Privacy Settings Hello. This website uses cookies and Google Analytics for analysis and statistics. Cookies help us improve the usability of our website. By continuing to use the website, you consent to the use of cookies. Further information can be found in our privacy policy. Accept all Decline all Settings

FREE GA ON THE PAY SLIP OR NOT? - Cognito Treuhand Wohlen

cognito-treuhand.ch/kostenloses-ga-im-lohnausweis-oder-nicht 1

Subscribe to newsletter Book appointment Hypo-calculator Trust office Accounting | Audit Taxes HR | Salary | Personnel Foundation About Us News Downloads Jobs Login FREE GA ON THE PAY SLIP OR NOT? A free general subscription (GA) from the SBB must be listed on the pay slip. The general subscription of the SBB is a monetary benefit granted to employees by their employer and must therefore be stated on the pay slip and taxed as income. The GA of the SBB must be valued at market value, which usually corresponds to the price of the GA for public sale. The value of the GA is listed in item 2.3 on the pay slip.

cognito-treuhand.ch/kostenloses-ga-im-lohnausweis-oder-nicht 2

It is important to note that the employer must also pay social security contributions on the value of the GA, as this is considered remuneration for the employee's work. Only if it can be proven that the GA or a combined subscription of public transport was used for business trips on at least 40 days, does it not need to be declared on the pay slip, as it is then considered entrepreneurial. Proof of business necessity can also be provided if the total of the individual tickets would be higher than or equal to the price of a general subscription.

cognito-treuhand.ch/kostenloses-ga-im-lohnausweis-oder-nicht 3 Terms and Conditions Privacy Notice Imprint Contact Cognito Treuhand GmbH Bremgarterstrasse 3 | 5610 Wohlen 056 634 18 18 hello@cognito-treuhand.ch Instagram Facebook-f Linkedin © 2025 Cognito Treuhand Design & Support by MisSpelling Shopping Basket Privacy Settings Hello. This website uses cookies and Google Analytics for analysis and statistics. Cookies help us improve the usability of our website. By continuing to use the website, you consent to the use of cookies. Further information can be found in our privacy policy. Accept all Decline all Settings

Federal Act of December 20, 1946 on Old Age and Survivors' Insurance (AHVG) > First Part: Insurance > Second Section: Contributions > A. Contributions of Insured Persons > Contributions from Income from Dependent Work 1. Principle

Art. 5 para. 2 AHVG

2 The relevant wage is any remuneration for work performed in dependent employment for a fixed or indefinite period. The relevant wage also includes cost-of-living and other wage allowances, commissions, bonuses, in-kind benefits, holiday and public holiday compensation, and similar payments, as well as tips, provided they represent a substantial part of the wage.

Art. 5 para. 1 AHVG

1 From income from dependent employment, hereinafter referred to as relevant wage, a contribution of 4.35 percent is imposed.

Art. 5 para. 3 AHVG

3 For contributing family members, only the cash wage is considered relevant:a. until December 31 of the year in which they reach their 20th birthday; and b. after the last day of the month in which they reach the reference age according to Article 21 paragraph 1.

Art. 5 para. 4 AHVG

4 The Federal Council may exempt social benefits and contributions made by an employer to its employees on special occasions from being included in the relevant wage.

Art. 5 para. 5 AHVG

5 …

Federal Act of December 20, 1946 on Old Age and Survivors' Insurance (AHVG) > First Part: Insurance > Second Section: Contributions > A. Contributions of Insured Persons > Contributions from Income from Dependent Work 1. Principle

Art. 5 para. 2 AHVG

2 The relevant wage is any remuneration for work performed in dependent employment for a fixed or indefinite period. The relevant wage also includes cost-of-living and other wage allowances, commissions, bonuses, in-kind benefits, holiday and public holiday compensation, and similar payments, as well as tips, provided they represent a substantial part of the wage.

Art. 5 para. 1 AHVG

1 From income from dependent employment, hereinafter referred to as relevant wage, a contribution of 4.35 percent is imposed.

Art. 5 para. 3 AHVG

3 For contributing family members, only the cash wage is considered relevant:a. until December 31 of the year in which they reach their 20th birthday; and b. after the last day of the month in which they reach the reference age according to Article 21 paragraph 1.

Art. 5 para. 4 AHVG

4 The Federal Council may exempt social benefits and contributions made by an employer to its employees on special occasions from being included in the relevant wage.

Art. 5 para. 5 AHVG

5 …


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