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LPP pension reporting for architecture firms in Kaiseraugst: rules, deadlines, best practice

LPP pension reporting for architecture firms in Kaiseraugst raises the same questions for most Swiss SME owners: which obligations apply, which deadlines are running, which documents to prepare. This page covers the federal rules in force — without unnecessary jargon.

The Swiss legal frame for LPP pension reporting

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 LPP pension reporting converges on those three pages, in Kaiseraugst too.

One simple principle drives LPP pension reporting: every franc in or out must be explainable by a document, an entry and an account. All of Swiss accounting law fits inside that traceability requirement.

Outsource LPP pension reporting 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 Kaiseraugst.

In Kaiseraugst, 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 Kaiseraugst. 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 Kaiseraugst as everywhere.

Advisor handing a document and pen to a client

Digitalising LPP pension reporting: what actually works

Access for the fiduciary, the auditor and employees is set by roles: view, enter, approve, close. Well-set rights protect the data and speed up collaboration.

The winning pair for LPP pension reporting: a single inbox (e-mail, scan, photo) and one simple rule — no document sits more than a few days without a proposed entry.

Kaiseraugst: what changes, what does not

Kaiseraugst (postal code 4303, canton Aargau) applies the same federal rules as the rest of the country: what changes in Kaiseraugst are the cantonal counterparts — tax administration, compensation office, commercial register.

Federal deadlines do not move in Kaiseraugst: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 4303 changes nothing about those rules, only the sender's address.

Frequently asked questions

Do you need a fiduciary for LPP pension reporting, 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 Kaiseraugst.

Does MyFiducia.ai work for a business based in Kaiseraugst?

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 Kaiseraugst manages its documents, VAT and exports exactly as anywhere in Switzerland.

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 Kaiseraugst as everywhere in Switzerland.

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 Kaiseraugst can therefore archive fully digitally.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates LPP pension reporting for businesses in Kaiseraugst: 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.