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AHV settlement paperless in Langendorf: the practical guide

Delegate, digitalise or do it all yourself? Around AHV settlement in Langendorf, every SME draws its own line. The reference points below — federal law, cantonal practice and lessons from the field — help you place the cursor well.

The Swiss legal frame for AHV settlement

For an owner in Langendorf, 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.

For AHV settlement, the classic early mistake remains mixing private and business: a dedicated bank account and documented private withdrawals eliminate half the discussions with the tax office.

Outsource AHV settlement 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.

In Langendorf, 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

Two of these contributions are set by law: AHV/IV/APG at 5.3% and unemployment at 1.1%, both payable by the employer. The others — LPP, accident insurance, possibly daily sickness benefits and family allowances — depend on the insurer, the industry and the pension plan. The total surcharge usually falls between 12 and 20% of gross pay, and employee deductions between 10 and 15%: these are orders of magnitude, not statutory rates.

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

Advisor handing a document and pen to a client

A Swiss SME's accounting calendar

An accounting calendar only lives if it is shared: owner, in-house bookkeeper and fiduciary must see the same deadlines and the same status — the rule holds for every SME in Langendorf.

For AHV settlement, two dates lock themselves in every year: the January salary declaration and the general meeting within six months — everything else is planned around them.

Langendorf: what changes, what does not

Sole proprietorship, Sàrl or SA in Langendorf: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Solothurn.

Federal deadlines do not move in Langendorf: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 4513 changes nothing about those rules, only the sender's address.

Frequently asked questions

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 Langendorf as anywhere.

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 Langendorf.

Effective VAT method or net tax rate: how to choose?

The effective method deducts actual input VAT and files quarterly; the net tax rate method applies a flat industry rate to turnover, semi-annually, with no separate input VAT deduction. The flat rate suits low-cost structures; as investments grow, the effective method usually wins again. The choice rests on the company's own figures, in Langendorf as anywhere.

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 Langendorf as everywhere in Switzerland.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates AHV settlement for businesses in Langendorf: 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.

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