Out-of-pocket expenses are expenses incurred by the employee in carrying out his work
The employer has to reimburse expenses that incur during the activity of employment. This applies in case the cleaner has to buy cleaning agent or the nanny picks up the kids with her own car and thus spends money on petrol. These out-of pocket expenses have to be reimbursed to the employee and are exempt from AHV, IV and EO contributions.