Hi there,
Discounts on the face value of REKA checks obtained from your employer in place of part of your salary do not need to be declared in your salary statement or included in taxable income on your tax return as long as these discounts do not exceed CHF 600 annually.
Example: In one tax year you receive CHF 2500 worth of REKA checks at a 20% discount from your employer, so only CHF 2000 is deducted from your salary to pay for them. The CHF 500 discount on the face value of the REKA checks does not need to be declared on your salary statement or on your tax return because it does not exceed the CHF 600 threshold.
Best regards from Moneyguru
More on this topic:
11 Tips for Getting Cheaper Hotel Stays
Cheaper Skiing in Switzerland: 11 Tips
7 Ways to Save Money on Gas in Switzerland