Social security contributions for beauty salons in Commugny: rules, deadlines, best practice
Whether you run a Sàrl, an SA or a sole proprietorship in Commugny, social security contributions eventually lands on your desk. Here are the practical reference points — legal basis, deadlines and common pitfalls — to decide with a clear head.
The Swiss legal frame for social security contributions
For an owner in Commugny, 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 law also settles the form: accounts may be kept in a national language or in English, on paper or electronically (art. 957a para. 5 CO). That pragmatism lets social security contributions run entirely on digital tools — no paper binder is required.
Outsource social security contributions or keep it in-house?
The scope goes down in writing: who enters data, who approves payments, who answers the tax office, who keeps the originals. Every “we'll see” at the start becomes a December misunderstanding — in Commugny as elsewhere.
A business in Commugny is no longer limited to fiduciaries in its canton: with a shared online platform, collaboration works remotely, documents and entries visible to both sides in real time. The choice widens to all of Switzerland — competence becomes the criterion again, not the postcode.
Salaries and social contributions: the rates to know
A Swiss salary reads in three columns: gross, employee social deductions, employer contributions. Confusing them distorts cost prices — and quotes from businesses in Commugny.
For social security contributions, the gap between agreed gross and paid net surprises every new employer: simulate it BEFORE hiring to avoid misunderstandings with the future employee.
A Swiss SME's accounting calendar
January: salary declaration to the compensation office and salary certificates. End of February, May, August, November: quarterly VAT returns (effective method), each to be filed and paid within 60 days after the quarter ends. Within six months of year-end: approved annual accounts. Then: the tax return under cantonal deadlines, with extensions possible.
For social security contributions, year-end is prepared in October: last invoices, investment decisions, provisions to assess — December is too late to act, January is for recording.
Commugny: what changes, what does not
Commugny (postal code 1291, canton Vaud) applies the same federal rules as the rest of the country: what changes in Commugny are the cantonal counterparts — tax administration, compensation office, commercial register.
Commugny requires no special bookkeeping: the Code of Obligations applies at postal code 1291 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
What are the legal obligations for social security contributions in Switzerland?
The foundation is the Code of Obligations: proper bookkeeping (art. 957a CO), annual accounts (balance sheet, income statement, notes) and 10-year retention of books and records (art. 958f CO). VAT applies from CHF 100,000 of turnover, and social insurance settlements from the first employee. Nothing is different in Commugny: federal law applies.
Which documents should be prepared for the year-end closing?
Bank and cash statements at the closing date, the inventory of stock and work in progress, final AHV/LPP/accident settlements, contracts signed or amended during the year, invoices straddling two years and the detail of accruals. With an up-to-date document archive, most of it is already there. The list is identical in Commugny: the CO dictates it, not the commune.
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 Commugny.
Effective VAT method or net tax rate: how to choose?
The effective method deducts actual input VAT and files quarterly; the net tax rate method applies a flat industry rate to turnover, semi-annually, with no separate input VAT deduction. The flat rate suits low-cost structures; as investments grow, the effective method usually wins again. The choice rests on the company's own figures, in Commugny as anywhere.
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