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Social security contributions for veterinary practices in Pomy: the practical guide

Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on social security contributions in Pomy: what the law requires, what can be automated, and when to delegate.

The Swiss legal frame for social security contributions

Three documents summarise the health of a Swiss business: the balance sheet (what it owns), the income statement (what it earns) and the notes (what else you should know). All the work of social security contributions converges on those three pages, in Pomy too.

The good news: the Swiss frame is stable and predictable. Structure social security contributions once — chart of accounts, document flow, calendar — and the same organisation pays off for years.

Salaries and social contributions: the rates to know

Hiring the first employee triggers everything at once: affiliation to AHV and LPP funds, accident insurance, family allowances, working-time rules. A complete payroll file from day one avoids catch-ups.

For social security contributions, the monthly payslip is only the visible part: instalments to the funds, annual settlements and certificates form the real cycle, January to January.

Digitalising social security contributions: what actually works

Automation is judged on the exceptions: what happens when the document is unreadable, the supplier unknown, the amount divergent? A good tool isolates those cases and lets a human decide fast — precious for teams in Pomy.

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.

Handshake during a business meeting, top view

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.

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.

Pomy: what changes, what does not

Pomy (postal code 1405, canton Vaud) applies the same federal rules as the rest of the country: what changes in Pomy are the cantonal counterparts — tax administration, compensation office, commercial register.

Federal deadlines do not move in Pomy: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1405 changes nothing about those rules, only the sender's address.

Frequently asked questions

How long must records related to social security contributions 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 Pomy can therefore archive fully digitally.

What is the difference between a limited and an ordinary audit?

The ordinary audit applies to companies exceeding, for two consecutive years, two of three thresholds: CHF 20 million balance sheet total, CHF 40 million revenue, 250 full-time positions. Others fall under the limited audit, and those with no more than ten full-time positions on annual average can opt out with all shareholders' consent. These federal thresholds do not depend on the registered seat — in Pomy as anywhere.

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 Pomy: the CO dictates it, not the commune.

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 Pomy.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates social security contributions for businesses in Pomy: 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.

    Social security contributions in Pomy