LPP pension reporting deadlines in Collex-Bossy: what every SME should know
Whether you run a Sàrl, an SA or a sole proprietorship in Collex-Bossy, LPP pension reporting eventually lands on your desk. Here are the practical reference points — legal basis, deadlines and common pitfalls — to decide with a clear head.
The Swiss legal frame for LPP pension reporting
Swiss accounting law has been unified in the Code of Obligations since 2013: the same bookkeeping rules (art. 957a CO) and retention rules (art. 958f CO — 10 years for books, vouchers and reports) apply regardless of legal form. LPP pension reporting sits squarely within this frame, including for companies based in Collex-Bossy.
The annual accounts (art. 958 CO) consist of the balance sheet, the income statement and the notes; they must be drawn up within six months of the year-end so the general meeting can approve them. A delay here cascades into the tax return and the final social insurance settlements.
Salaries and social contributions: the rates to know
Every salary paid in Switzerland triggers joint contributions: AHV/IV/APG at 10.6% in total, i.e. 5.3% borne by the employer and 5.3% withheld from the employee; unemployment insurance at 2.2% (1.1% each) up to CHF 148,200 of annual salary. Add occupational pension (LPP credits of 7 to 18% of the coordinated salary depending on age, employer at least 50%), accident insurance (occupational accidents paid by the employer) and family allowances.
An employer in Collex-Bossy does well to fix payday on a set day of the month: funds, employees and cash flow organise around it, and LPP pension reporting becomes routine instead of a sprint.
A Swiss SME's accounting calendar
The professionals' trick: handle every deadline at D-30, not D-1. A VAT return prepared a month early leaves time to chase a missing document without penalty.
For LPP pension reporting, year-end is prepared in October: last invoices, investment decisions, provisions to assess — December is too late to act, January is for recording.
Outsource LPP pension reporting or keep it in-house?
Outsourcing does not exempt you from understanding: an owner who can read the balance sheet and the income statement challenges the fiduciary better — and pays for advice, not re-keying.
A business in Collex-Bossy can combine the models: internal day-to-day entry, monthly external supervision, closing and taxes with the specialist — LPP pension reporting splits very well.
Collex-Bossy: what changes, what does not
Collex-Bossy (postal code 1239, canton Geneva) applies the same federal rules as the rest of the country: what changes in Collex-Bossy are the cantonal counterparts — tax administration, compensation office, commercial register.
Federal deadlines do not move in Collex-Bossy: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1239 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Collex-Bossy.
How long must records related to LPP pension reporting 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 Collex-Bossy 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 Collex-Bossy as anywhere.
Does MyFiducia.ai work for a business based in Collex-Bossy?
Yes: the platform runs online, the rules applied are federal (VAT, CO, AHV), and the file can be shared with any fiduciary. A business in Collex-Bossy manages its documents, VAT and exports exactly as anywhere in Switzerland.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates LPP pension reporting for businesses in Collex-Bossy: 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.