Employer life insurance

Hello everyone,

I was asked a question by a reative but I didn’t have the answer; perhaps one of you has already com across this situation? Thank you in advance for your help!

  1. Can employers take out life insurance for their employees (outside of 2nd pillar)?
  2. Do all employees have to be included?
  3. Do the premiums have to be added to the salary certificate as salary and deducted (if possible) in the employee’s tax declraion? Or can the premiums be booked as compan’y expense?