The challenge

Compliant reward, employment tax and share plans:

Multinational companies face significant challenges in managing their reward strategy effectively and ensuring compliance with regulatory requirements. 

The key challenges are:

  • The increasingly regulated environment, particularly with regard to disclosures about remuneration, which places additional demands on corporate reporting and compliance.
  • Lack of new incentive strategies to attract and support talent in an agile global market.
  • Organisations need to design and operate compensation and benefit programmes in a cost-effective, tax efficient and compliant manner – for the employer and employees.


Our Swiss Reward practice can help organisations design and operate reward programmes in a cost-effective, tax-efficient and compliant manner, ensuring they align with overall talent and corporate strategies and market place needs, whilst also making them attractive to employees.

Our key services include:

  • A range of employer services, including assistance with specific employer compliance obligations for companies operating in Switzerland.
  • Global Advantage Incentives system to help manage tax and social security compliance, suitable for all types and sizes of incentive programmes.
  • Incentive plan services, including reviews of equity plans and advice on tax, regulatory and accounting issues.
  • Assistance in dealing with the impact of corporate transactions on incentive arrangements.

Client case study

Client/Industry: A research company for therapeutic medicine , with employees in all major western markets and emerging markets in South America.

Challenge: To ensure the adoption of their equity-based long-term remuneration plan in all  countries where the company operates.

Solution: Analyse the long-term incentive plan and coordinate a  review of the plan for a number of countries. Providing the client with advice on tax treatment, to facilitate the company recharge of the LTI and  ensure correct local payroll  reporting and withholding. Delivery of statements and presentations to employees , outlining the tax and social security consequences of equity-based remuneration in their location.

Outcome/impact: The resulting information ensures local compliance of the long-term incentive plan administered by the holding company and offers them a single point of contact for any questions relating to any country on tax and social security.


Ross Hamilton
Global Employer Services
Deloitte AG
Ph: +41 79 272 2381