Everything that matters about salary certificate in Switzerland in Therwil
Delegate, digitalise or do it all yourself? Around salary certificate in Therwil, 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
For an owner in Therwil, 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.
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.
Outsource salary certificate or keep it in-house?
Outsourcing does not exempt you from understanding: an owner who can read the balance sheet and the income statement challenges the fiduciary better — and pays for advice, not re-keying.
Changing fiduciary is not a drama: the accounting data belongs to the company, and a clean export (entries, chart of accounts, linked documents) allows a transition at year-end. A provider who locks in a client's data says a lot about how it works.
Salaries and social contributions: the rates to know
Absences are managed upstream: illness, accident, military service or maternity trigger allowances (APG, insurance) that replace part of the salary. Clean absence records are the basis of correct settlements, in Therwil as elsewhere.
A thirteenth salary, where agreed, is accrued month by month — forget it and December reveals a charge of one-twelfth of the payroll, in Therwil 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 Therwil) and internal (closing, general meeting within six months). Mixing them up is the leading cause of delays.
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.
Therwil: what changes, what does not
Sole proprietorship, Sàrl or SA in Therwil: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Basel-Country.
Federal deadlines do not move in Therwil: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 4106 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Therwil, 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 Therwil can therefore archive fully digitally.
What are the current Swiss VAT rates?
Since 1 January 2024: 8.1% (standard), 2.6% (reduced — for example food and medicines) and 3.8% (accommodation). Returns must be filed and paid within 60 days after the period ends (quarterly under the effective method, semi-annually under the net tax rate method). These federal rates apply unchanged in Therwil.
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 Therwil.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates salary certificate for businesses in Therwil: 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.