Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)

¹ The em­ploy­er must re­im­burse the em­ploy­ee for all ex­penses ne­ces­sar­ily in­curred in the per­form­ance of the work and, in the case of work done off the em­ploy­er’s premises, for his ne­ces­sary liv­ing ex­penses.

² An in­di­vidu­al agree­ment, stand­ard em­ploy­ment con­tract or col­lect­ive em­ploy­ment con­tract may provide that such ex­penses be re­im­bursed in the form of a fixed sum, such as a per diem or a weekly or monthly al­low­ance, provided that this cov­ers all ne­ces­sary ex­penses.

³ Any agree­ment whereby the em­ploy­ee must bear all or part of such ne­ces­sary ex­penses is void.