
Social security contributions for startups in Corcelles (BE): the practical guide
Social security contributions for startups in Corcelles (BE) raises the same questions for most Swiss SME owners: which obligations apply, which deadlines are running, which documents to prepare. This page covers the federal rules in force — without unnecessary jargon.
The Swiss legal frame for social security contributions
For an owner in Corcelles (BE), 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.
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.
Digitalising social security contributions: what actually works
Security is part of digitalisation: named access, tested backups, encryption of sensitive data. A digital accounting file is protected like a safe — because it is one.
For social security contributions, migrating history must not block the start: begin on day one of the current financial year and import the history later if needed.
Outsource social security contributions or keep it in-house?
Splitting roles clearly avoids duplication: the company captures documents and approves payments; the fiduciary checks postings, closes the year and defends the file before the authorities. Each side does what it does best — and nobody keys the same invoice twice.
Three signals say it is time to delegate more: missed deadlines (VAT, AHV), entries running months behind, or an owner spending evenings on receipts instead of the business. Conversely, an SME equipped with modern software can safely take day-to-day entry back in-house.

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.
Delays rarely come alone: neglected bookkeeping postpones the closing, hence the tax return, hence the recalculated instalments — and the business flies blind for months. Keeping the books current as you go is the only sustainable way to hold every cascading deadline.
Corcelles (BE): what changes, what does not
Sole proprietorship, Sàrl or SA in Corcelles (BE): the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Bern.
Federal deadlines do not move in Corcelles (BE): VAT within 60 days, salary declaration in January, 10-year record retention — postal code 2747 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Corcelles (BE) as everywhere in Switzerland.
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 Corcelles (BE).
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 Corcelles (BE) too.
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 Corcelles (BE): federal law applies.
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Switch to accounting that keeps itself up to date
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