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Art. 327a Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Zweite Abteilung: Die einzelnen Vertragsverhältnisse; Zehnter Titel: Der Arbeitsvertrag; Erster Abschnitt: Der Einzelarbeitsvertrag; C. Pflichten des Arbeitgebers; VI. Arbeitsgeräte, Material und Auslagen; 2. Auslagen; a. im Allgemeinen
Art. 327a OR
Der Arbeitgeber hat dem Arbeitnehmer alle durch die Ausführung der Arbeit notwendig entstehenden Auslagen zu ersetzen, bei Arbeit an auswärtigen Arbeitsorten auch die für den Unterhalt erforderlichen Aufwendungen.
Durch schriftliche Abrede, Normalarbeitsvertrag oder Gesamtarbeitsvertrag kann als Auslagenersatz eine feste Entschädigung, wie namentlich ein Taggeld oder eine pauschale Wochen- oder Monatsvergütung festgesetzt werden, durch die jedoch alle notwendig entstehenden Auslagen gedeckt werden müssen.
Abreden, dass der Arbeitnehmer die notwendigen Auslagen ganz oder teilweise selbst zu tragen habe, sind nichtig.
Gerichtsentscheide zu dieser Bestimmung (143)
C/27360/2020 · ge (art. 327a al. 1 CO)
Appeal Regarding Overtime, Vacation Pay, and Vehicle Reimbursement
Cited in the reasoning regarding the employer's obligation to reimburse work-related expenses (relevant to the vehicle expenses claim, which was rejected in the dispositive).
C/27360/2020 · ge (art. 327a al. 2 CO)
Appeal Regarding Overtime, Vacation Pay, and Vehicle Reimbursement
Cited in the reasoning regarding the replacement of actual expense reimbursement by a lump sum (relevant to the disguised salary claim confirmed in the dispositive and the vehicle expenses claim, which was rejected in the dispositive).
C/27360/2020 · ge (art. 327a al. 3 CO)
Appeal Regarding Overtime, Vacation Pay, and Vehicle Reimbursement
Cited in the reasoning for confirming the first instance decision regarding the reimbursement of vehicle expenses (which was not overturned in the dispositive).
C/12508/2022 · ge (art. 327a al. 1 CO)
Employment Contract Termination and Damages Dispute
Cited as the legal basis for the employer's obligation to reimburse employee expenses, leading to a partial modification of the judgment regarding expense reimbursement (point 5 in the reasoning).
3.RV.2024.64 · ag (Art. 327a Abs. 1 OR)
Taxpayers' Meal Expense Deduction Disallowed Due to Insufficient Evidence of Representation Allowance Coverage
Cited to explain the employer's obligation to reimburse employee's living expenses incurred at an external work location.
3.RV.2024.64 · ag (Art. 327a Abs. 2 OR)
Taxpayers' Meal Expense Deduction Disallowed Due to Insufficient Evidence of Representation Allowance Coverage
Referred to in the context of fixed compensation for expenses, which must cover all necessary costs incurred.
CACIV.2024.38 · ne (Art. 327a CO)
Termination for Lack of Revenue Upheld; Expense Reimbursement Partially Granted
Cited in reasoning for rules on reimbursement of business expenses, which led to partial admission of the appeal regarding travel and maintenance costs.
3.RV.2022.117 · ag (Art. 327a Abs. 1 OR)
Taxpayer Meal Deductions Partially Allowed, Property Maintenance Rejected
Referred to in relation to employer reimbursement of expenses for personal maintenance when an employee works at an external location.
3.RV.2022.117 · ag (Art. 327a Abs. 2 OR)
Taxpayer Meal Deductions Partially Allowed, Property Maintenance Rejected
Mentioned regarding fixed compensation as expense reimbursement by the employer.
16.2023.18 · ti (art. 327a cpv. 1 CO)
Employer Training Cost Repayment vs. Employee Wage Claim Appeal
The court confirmed the lower court's application of this article regarding the employer's obligation to reimburse expenses necessary for the execution of work, which justified rejecting the appeal.
C/21284/2019 · ge (Art. 327a al. 1 CO)
Labor Dispute: Salary Adjustment, Wrongful Termination, and Transport Allowance Appeal
The court confirmed that the transport allowance should be treated as salary, as the employer failed to prove it covered actual costs, affecting the confirmation of the lower court's decision on this point.
AN220012 · zh (Art. 327a Abs. 1 OR)
Gender Discrimination in Pay and Employment Reference Dispute
Cited in the reasoning leading to the order regarding the reimbursement of travel expenses/benefits (indirectly related to the claim granted in order 2).
ZSU.2022.183 · ag (Art. 327a Abs. 1 OR)
Training Repayment Clause Invalid in Employment Dispute
Agreements obliging the employee to bear expenses necessarily incurred for the execution of work are void.
ZSU.2022.185 · ag (Art. 327a Abs. 3 OR)
Employer denied provisional enforcement of training cost recovery due to onboarding expenses and complex contractual issues.
This provision was used to determine that agreements where the employee bears the costs necessarily incurred by the execution of work are void, which was relevant to the claim regarding further training costs.
C/12978/2019 · ge (Art. 327a al. 1 CO)
Abusive Dismissal, Wage Discrimination, and Travel Allowances Dispute
Cited regarding the employer's obligation to reimburse expenses incurred by the employee for work execution.