Salary certificate example in Altnau: rules, deadlines, best practice
Delegate, digitalise or do it all yourself? Around salary certificate in Altnau, every SME draws its own line. The reference points below — federal law, cantonal practice and lessons from the field — help you place the cursor well.
The Swiss legal frame for salary certificate
In Switzerland, the duty to keep accounts stems from art. 957 ff. of the Code of Obligations. Legal entities (Sàrl, SA) and sole proprietorships with at least CHF 500,000 in revenue keep full accounts: balance sheet, income statement and notes. Below that threshold, a simplified record of income, expenses and assets is sufficient.
For salary certificate, the classic early mistake remains mixing private and business: a dedicated bank account and documented private withdrawals eliminate half the discussions with the tax office.
Salaries and social contributions: the rates to know
Expense claims are payroll in the broad sense: actual reimbursements against receipts, or flat rates approved by the cantonal tax office in an expense policy. Without a clear rule, every reimbursement becomes a debate.
A thirteenth salary, where agreed, is accrued month by month — forget it and December reveals a charge of one-twelfth of the payroll, in Altnau as everywhere.
A Swiss SME's accounting calendar
Three families of deadlines shape the year: federal (VAT within 60 days, salary declaration in January), cantonal (tax return, extensions depending on the canton, including in Altnau) and internal (closing, general meeting within six months). Mixing them up is the leading cause of delays.
For a business in Altnau, an isolated delay can be caught up; a structural delay is paid in interest, fines and stress. The difference between the two: a system, not good intentions.
Digitalising salary certificate: what actually works
Access for the fiduciary, the auditor and employees is set by roles: view, enter, approve, close. Well-set rights protect the data and speed up collaboration.
For an owner in Altnau, a dashboard only has value if the data is fresh: automating data entry means, first of all, buying up-to-date information about your own business.
Altnau: what changes, what does not
Altnau (postal code 8595, canton Thurgau) applies the same federal rules as the rest of the country: what changes in Altnau are the cantonal counterparts — tax administration, compensation office, commercial register.
Federal deadlines do not move in Altnau: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 8595 changes nothing about those rules, only the sender's address.
Frequently asked questions
What is the difference between a limited and an ordinary audit?
The ordinary audit applies to companies exceeding, for two consecutive years, two of three thresholds: CHF 20 million balance sheet total, CHF 40 million revenue, 250 full-time positions. Others fall under the limited audit, and those with no more than ten full-time positions on annual average can opt out with all shareholders' consent. These federal thresholds do not depend on the registered seat — in Altnau as anywhere.
How long must records related to salary certificate be kept?
Ten years from the end of the financial year concerned (art. 958f CO). Electronic retention is permitted if the integrity and readability of the records are guaranteed — a serious digital archive validly replaces paper binders. A business in Altnau can therefore archive fully digitally.
When is entry in the commercial register mandatory?
A Sàrl and an SA only come into existence with their registration. A sole proprietorship must register from CHF 100,000 of annual revenue; below that, registration stays voluntary but adds credibility and protects the business name. Registration goes through the canton's commercial register office — for Altnau too.
Do you need a fiduciary for salary certificate, or can you do it yourself?
Both are defensible. Below CHF 500,000 of revenue, a sole proprietorship may keep simplified accounts itself. As soon as payroll, VAT and a closing with tax stakes are involved, professional support prevents mistakes that cost more than the fees. With a shared platform, the fiduciary does not even need to be in Altnau.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates salary certificate for businesses in Altnau: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.
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