Everything that matters about social security contributions for painting contractors in Medel (Lucmagn)
Whether you run a Sàrl, an SA or a sole proprietorship in Medel (Lucmagn), 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
A small business does not mean small obligations: from the first salary or the first VAT return, mistakes get expensive — in Medel (Lucmagn) as anywhere.
One simple principle drives social security contributions: every franc in or out must be explainable by a document, an entry and an account. All of Swiss accounting law fits inside that traceability requirement.
A Swiss SME's accounting calendar
Every deadline has an owner: an obligation “of everyone” is kept by no one. Naming one person per deadline family (VAT, payroll, taxes) closes the gaps.
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.
Digitalising social security contributions: what actually works
Accounting digitalisation always follows the same path: capture documents at the source (photo or PDF upload), let automatic recognition extract supplier, amount, date and VAT, approve the proposed entries, then archive each document linked to its entry. Every step removes a re-keying — and therefore an error source.
Electronic archiving is fully recognised: Swiss bookkeeping regulation admits electronic retention of records provided integrity and readability are guaranteed for the 10 years of art. 958f CO. A paper binder is no longer an obligation — provided the archiving system is serious.
Outsource social security contributions or keep it in-house?
Responsibility stays with the client: the fiduciary executes with care, but the signed accounts bind the company. Understanding what you sign is not optional.
A business in Medel (Lucmagn) can combine the models: internal day-to-day entry, monthly external supervision, closing and taxes with the specialist — social security contributions splits very well.
Medel (Lucmagn): what changes, what does not
Sole proprietorship, Sàrl or SA in Medel (Lucmagn): the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Grisons.
Federal deadlines do not move in Medel (Lucmagn): VAT within 60 days, salary declaration in January, 10-year record retention — postal code 7184 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Medel (Lucmagn).
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 Medel (Lucmagn) as everywhere in Switzerland.
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 Medel (Lucmagn) too.
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 Medel (Lucmagn).
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates social security contributions for businesses in Medel (Lucmagn): 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.