Brief information: Amendment to the Payroll Accounting Ordinance from 2026

From 1 January 2026, more information must be shown on the annual wage statement (L 16) (for wage payment periods from 1 January 2026). This includes the following details:

• Proof of wages paid, broken down into monetary and non-monetary benefits;
• Acquisition costs of a company-owned vehicle ("company car used privately") and the relevant presumptive benefit percentage;
• Acquisition costs of charging equipment ("wall box") by the employee in accordance with § 4c Para. 1 Item 3 of the Fringe Benefit Values Ordinance (as previously), as well as the costs for the acquisition of charging equipment by the employer for the employee;
• vouchers granted;
• the tax-free allowances under Section 68 (1) and (2) of the Income Tax Act (SEG or SFN allowances, as well as overtime pay).

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