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Simplified scales for reimbursement of expenses

Attention: only the complete text of the management directives is authentic.

 

You can access it by using the menu on the right.

The amounts indicated below are maximums, not fixed amounts. Actual expenses are reimbursed based on original receipts (invoices, tickets, etc.), within the limits of the following scales.

Direct links to the scales Organizational and teaching staff | Participants | Functioning costs


Encadrement

Supervisors, instructors, facilitators and those involved in the organization of the program and its activities

Remuneration
  • CUSO teaching staff
  • Speakers attached to CUSO member or partner institutions.
  • If a full-time employee:
    • ➤ No personal remuneration.
  • If a part-time employee:
    • ➤ Maximum 300 CHF gross per effective hour of teaching;
    • ➤ Maximum 12 000 CHF gross per civil year;
    • ➤ Social charges to be deducted if the total CUSO remuneration for the year exceeds 2300 CHF.
  • External teachers/speakers
  • Self-employed or not regularly employed in one of CUSO's member or partner institutions.
    • ➤ Maximum 300 CHF gross per effective hour of teaching;
    • ➤ Maximum 12 000 CHF gross per civil year for Swiss residents, Maximum 2300 CHF gross per civil year for foreign residents;
    • ➤ Social charges to be deducted if the total CUSO remuneration for the year exceeds 2300 CHF.
  • If residence abroad and remuneration equal or superior to 300 CHF :
    • ➤ Tax at source to be deducted at source (between 10% and 20%, depending on the average amount per day of teaching).
Travel expenses
  • Speakers from abroad:
    • ➤ Train standard fare 1st class; airplane economy class.
  • Persons residing in Switzerland:
    • ➤ According to SBB tariff, 1st class half fare.
Accommodation and meals
  • If residential seminar:
    • ➤ Maximum 200 CHF per 24 hours, all hotel expenses included (accommodation, meals, room, breaks, aperitifs, etc.).
  • If activity in town or on campus:
    • ➤ Maximum 200 CHF per night (including breakfast);
    • ➤ Maximum 45 CHF per meal;
    • ➤ Number of nights allowed = number of teaching days. For guest teachers from abroad: + 1 night (+2 for teachers from outside Europe).

Participants

Persons participating in the activities and attached to a member or partner institution of CUSO

Travel expenses
  • Distance travelled from the home university:
    • ➤ According to SBB tariff, 2nd class half fare.
Accomodation and meals
  • For residential seminars:
    • ➤ Maximum 200 CHF per 24 hours, including all hotel expenses (accommodation, meals, room, breaks, aperitifs, etc.). Number of nights allowed = number of teaching days.
  • If activity in town or on campus:
    • ➤ Maximum 100 CHF per night (including breakfast) if the activity is more than one hour away from home;
    • ➤ Lunch (collective only): maximum 25 CHF per person;
    • ➤ Evening meal (collective only, once per activity if at least two consecutive days): maximum 40 CHF per person.

Fonctionnement

Material
  • Only expendable materials needed for program operations (handouts, photocopies, small supplies, chemicals, glassware, etc.).
Others
  • Room rental, coffee breaks or aperitifs can be covered, but these expenses must remain marginal. Please note that for residential seminars, these expenses must be included in the maximum of 200 CHF per 24 hours and per person for hotel expenses.
    • ➤ Group coffee breaks (maximum one break per half day): 7 CHF per person per break;
    • ➤ Collective aperitif (maximum one aperitif per activity): 15 CHF per person and per aperitif break, only once per activity;
    • ➤ Total costs for breaks and aperitif: maximum 20 CHF per person per day.