Salary certificate for SA companies in Genève explained simply
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 Genève: what the law requires, what can be automated, and when to delegate.
The Swiss legal frame for salary certificate
For an owner in Genève, 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.
Art. 957a CO requires complete, truthful and systematic recording of transactions, each entry backed by a supporting document. For salary certificate, that means in practice: no movement without a receipt, and an audit trail that can be reconstructed at any time — including during a VAT or AHV inspection.
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 Genève.
An SME in Genève that holds its calendar twelve months straight changes its position: fewer official reminders, easier extensions — and salary certificate stops being a source of worry.
Digitalising salary certificate: what actually works
The classic digitalisation traps are avoidable: scanning without quality control (unreadable records), stacking disconnected tools (double entry in disguise), or neglecting access rights. One single flow from document to entry, with clear roles, beats five shiny apps.
For an owner in Genève, 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.
Salaries and social contributions: the rates to know
The salary certificate is an official tax document: it feeds the employee's tax return and serves as the reference in AHV and tax audits. Issued once a year, it must match payroll accounting and the declaration to the compensation office to the centime.
For salary certificate, the practical challenge is the calendar: AHV instalments during the year, salary declaration to the compensation office in January, salary certificates for staff, and final LPP/accident settlements. A clean payroll base avoids unpleasant catch-up invoices.
Genève: what changes, what does not
Working with a fiduciary from Genève no longer depends on geography: the documents of a business in Genève are shared online, while the canton Geneva keeps its own deadlines for the tax return.
Federal deadlines do not move in Genève: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1201 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Genève too.
When must a business register for VAT?
As soon as its worldwide annual turnover reaches CHF 100,000 (CHF 250,000 for non-profit sports or cultural associations). Below that, voluntary registration remains possible and often makes sense to reclaim input VAT on investments. The threshold is federal: it applies in Genève as everywhere in Switzerland.
Which social contributions does a Swiss employer pay?
AHV/IV/APG: 5.3% employer share (the same is withheld from the employee); unemployment insurance: 1.1% each up to CHF 148,200 a year; occupational pension (LPP) by age and plan (employer at least 50%); occupational accident insurance paid by the employer; family allowances by canton. For an employer in Genève, family allowances follow the canton's rates.
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 Genève can therefore archive fully digitally.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates salary certificate for businesses in Genève: 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.