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Accounting for masonry contractors in Gerlafingen: 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 accounting in Gerlafingen: what the law requires, what can be automated, and when to delegate.

The Swiss legal frame for accounting

Responsibility for the books is personal: in an SA, organising the accounting is one of the board's non-transferable duties (art. 716a CO); in a Sàrl, the managing directors carry the same duty. Outsourcing the execution never transfers that underlying responsibility, including for a company based in Gerlafingen.

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 accounting run entirely on digital tools — no paper binder is required.

A well-structured SME chart of accounts

Account labels deserve as much care as numbers: “Third-party fees” says nothing, “Fiduciary fees” and “IT fees” say everything. Meaningful labels cut posting errors and make dashboards readable without a glossary.

For accounting, a few well-chosen analytical accounts (by activity, by site) beat a forest of sub-accounts nobody ever reads.

Digitalising accounting: what actually works

Digitising does not mean hoarding PDFs: without the document-entry link, a digital file is as opaque as a box of archives — true in Gerlafingen as everywhere.

The selection criterion for a tool is not the length of its feature list but the robustness of the daily flow: reliable bank imports, VAT computed correctly (8.1 / 2.6 / 3.8%), a complete audit trail from document to entry, and a clean export for the auditor or fiduciary. Everything else is secondary.

Two people reviewing numerical reports

Outsource accounting or keep it in-house?

A good test before choosing: ask the fiduciary HOW it wants to receive the documents. A precise answer (formats, frequency, platform) says more than any brochure — including in Gerlafingen.

For accounting, the internal-external duo works when both sides see the same file: same entries, same documents, same deadlines. Misunderstandings are born from parallel copies.

Gerlafingen: what changes, what does not

Working with a fiduciary from Gerlafingen no longer depends on geography: the documents of a business in Gerlafingen are shared online, while the canton Solothurn keeps its own deadlines for the tax return.

Federal deadlines do not move in Gerlafingen: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 4563 changes nothing about those rules, only the sender's address.

Frequently asked questions

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 Gerlafingen too.

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 Gerlafingen, family allowances follow the canton's rates.

Do you need a fiduciary for accounting, or can you do it yourself?

Both are defensible. Below CHF 500,000 of revenue, a sole proprietorship may keep simplified accounts itself. As soon as payroll, VAT and a closing with tax stakes are involved, professional support prevents mistakes that cost more than the fees. With a shared platform, the fiduciary does not even need to be in Gerlafingen.

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 Gerlafingen: the CO dictates it, not the commune.

Also worth reading

In neighbouring municipalities

Switch to accounting that keeps itself up to date

MyFiducia.ai automates accounting for businesses in Gerlafingen: 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.

    Accounting for masonry contractors in Gerlafingen