How is the private participation in a company car calculated?

In this article, we explain how to set the private share and the purchase price of the company car.

Please note that our 21.AbaSalary application is Swissdec-certified and therefore complies with the Insurance Act. The wage types are therefore automatically effective in this sense, so that everything is legally correct.

The first thing you need to know is that the wage type "Fringe benefits car" is not actually subject to OASI contributions, which is completely normal and correct from a legal point of view.

If you want to enter an amount that is taken over for social security deductions, you must enter the purchase price of the company car. We will show you the procedure below.

The wage type "Fringe benefits car" must be entered in the " Compensation / Deductions" table:

This means that the 150 francs are actually deducted from the gross salary on the employee's payslip and are therefore not subject to contributions:

You must check whether the purchase price of the company car must also be recorded according to your company's guidelines.

If this is the case, you can then enter it as follows:

The amount of the purchase price is then automatically calculated on the legal basis of 0.9%. This value is added for the calculation of social security contributions and then deducted from the net salary:

Please note that this rate is automatically applied, as it is set in the background of our application in accordance with the legal requirements. If this rate is not 0.9%, e.g. because it is a luxury car that is used as a company car, you can of course change this rate, but only manually, every month via the settlement.