According to a recent Supreme Court decision, bonus payments are considered discretionary (if the employment contract so states) regardless of whether the bonus amount exceeds the base salary if the base salary amounts to CHF 354’000.00 or more per year. So far, bonus payments were considered salary and – therefore – non-discretionary (regardless of what the employment contract stated) if the bonus was exceeding the base salary (e.g. in case the base salary was CHF 150k and the bonus CHF 200k, the bonus automatically qualified as non-discretionary salary).
Switzerland