Attendance fees represent taxable compensation. The association must therefore prepare a salary statement for them. Annual compensation in excess of CHF 2,500 is subject to social insurance contributions.
Committee members can be paid a lump-sum expense allowance in order to cover costs for the use of their own infrastructure (PCs, printers, phones, etc.). This is not liable to tax. Expense regulations are required – as set out in the guideline "Expenses, expense regulations, compensation".