Salary certificate for e-commerce in Frenkendorf without the stress: how it works
Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on salary certificate in Frenkendorf: what the law requires, what can be automated, and when to delegate.
The Swiss legal frame for salary certificate
For an owner in Frenkendorf, the question is never “do we need accounts?” but “at what level of detail?”. The CO sets the floor; the bank, the tax office and the shareholders set the rest.
The annual accounts (art. 958 CO) consist of the balance sheet, the income statement and the notes; they must be drawn up within six months of the year-end so the general meeting can approve them. A delay here cascades into the tax return and the final social insurance settlements.
A Swiss SME's accounting calendar
An accounting calendar only lives if it is shared: owner, in-house bookkeeper and fiduciary must see the same deadlines and the same status — the rule holds for every SME in Frenkendorf.
For salary certificate, year-end is prepared in October: last invoices, investment decisions, provisions to assess — December is too late to act, January is for recording.
Outsource salary certificate or keep it in-house?
A good test before choosing: ask the fiduciary HOW it wants to receive the documents. A precise answer (formats, frequency, platform) says more than any brochure — including in Frenkendorf.
For salary certificate, a quarterly 30-minute check-in with the fiduciary beats an annual marathon: questions get handled while they are small.
Salaries and social contributions: the rates to know
Two of these contributions are set by law: AHV/IV/APG at 5.3% and unemployment at 1.1%, both payable by the employer. The others — LPP, accident insurance, possibly daily sickness benefits and family allowances — depend on the insurer, the industry and the pension plan. The total surcharge usually falls between 12 and 20% of gross pay, and employee deductions between 10 and 15%: these are orders of magnitude, not statutory rates.
A thirteenth salary, where agreed, is accrued month by month — forget it and December reveals a charge of one-twelfth of the payroll, in Frenkendorf as everywhere.
Frenkendorf: what changes, what does not
Sole proprietorship, Sàrl or SA in Frenkendorf: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Basel-Country.
For a business in Frenkendorf, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Basel-Country.
Frequently asked questions
Can salary certificate be automated with AI?
Largely, yes: automatic document reading, posting suggestions, bank reconciliation via QR references and VAT exports. Human approval remains essential — AI prepares, the professional checks. That is exactly how MyFiducia.ai approaches salary certificate.
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 Frenkendorf as anywhere.
What is simplified bookkeeping and who can use it?
Sole proprietorships and partnerships under CHF 500,000 of revenue may limit themselves to recording income, expenses and assets (art. 957 para. 2 CO). Once over the threshold — or upon founding a Sàrl or an SA — full accounts with balance sheet, income statement and notes become mandatory. The CHF 500,000 threshold is assessed the same way in Frenkendorf.
Does MyFiducia.ai work for a business based in Frenkendorf?
Yes: the platform runs online, the rules applied are federal (VAT, CO, AHV), and the file can be shared with any fiduciary. A business in Frenkendorf manages its documents, VAT and exports exactly as anywhere in Switzerland.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates salary certificate for businesses in Frenkendorf: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.
The application is operated in French.