AHV settlement for the self-employed in Gilly: 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 AHV settlement in Gilly: what the law requires, what can be automated, and when to delegate.
The Swiss legal frame for AHV settlement
Whether a business sits in Gilly or elsewhere in Switzerland, the same federal law applies — one of the strengths of the Swiss system for AHV settlement. Cantonal differences concentrate on taxation (rates, filing deadlines); bookkeeping itself follows art. 957 ff. CO everywhere.
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 AHV settlement run entirely on digital tools — no paper binder is required.
Digitalising AHV settlement: 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 Gilly.
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.
Outsource AHV settlement or keep it in-house?
A fiduciary's cost depends first on the quality of the data received: digitised, filed, reconciled documents are processed fast; a box of loose receipts is billed by the hour. Improving the internal preparation of AHV settlement lowers fees more surely than any negotiation.
In Gilly, as everywhere, the right collaboration rhythm follows the activity: monthly for payroll and data entry, quarterly for VAT, yearly for the closing and tax advice.
Salaries and social contributions: the rates to know
Family allowances are financed by the employer through a cantonal compensation fund — rates and amounts vary from canton to canton, including in Gilly. They come on top of the federal social insurances and appear on every payslip.
A thirteenth salary, where agreed, is accrued month by month — forget it and December reveals a charge of one-twelfth of the payroll, in Gilly as everywhere.
Gilly: what changes, what does not
Gilly (postal code 1182, canton Vaud) applies the same federal rules as the rest of the country: what changes in Gilly are the cantonal counterparts — tax administration, compensation office, commercial register.
Gilly requires no special bookkeeping: the Code of Obligations applies at postal code 1182 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
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 Gilly, family allowances follow the canton's rates.
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 Gilly too.
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 Gilly.
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 Gilly: the CO dictates it, not the commune.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates AHV settlement for businesses in Gilly: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.
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