LPP pension reporting for dental practices in Affoltern am Albis: what every SME should know
Swiss accounting law (art. 957 ff. of the Code of Obligations) sets a precise frame, yet day-to-day practice often stays fuzzy. This guide walks through what actually matters for a business based in Affoltern am Albis.
The Swiss legal frame for LPP pension reporting
In Switzerland, the duty to keep accounts stems from art. 957 ff. of the Code of Obligations. Legal entities (Sàrl, SA) and sole proprietorships with at least CHF 500,000 in revenue keep full accounts: balance sheet, income statement and notes. Below that threshold, a simplified record of income, expenses and assets is sufficient.
Art. 957a CO requires complete, truthful and systematic recording of transactions, each entry backed by a supporting document. For LPP pension reporting, that means in practice: no movement without a receipt, and an audit trail that can be reconstructed at any time — including during a VAT or AHV inspection.
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.
For LPP pension reporting, migrating history must not block the start: begin on day one of the current financial year and import the history later if needed.
Outsource LPP pension reporting 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 LPP pension reporting lowers fees more surely than any negotiation.
For LPP pension reporting, a quarterly 30-minute check-in with the fiduciary beats an annual marathon: questions get handled while they are small.
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.
An often underestimated point: self-employed status is granted by the compensation office — or not. Whoever invoices essentially one main client risks requalification as an employee, with contribution arrears charged to the principal. Clarifying AHV status before starting avoids that trap.
Affoltern am Albis: what changes, what does not
Working with a fiduciary from Affoltern am Albis no longer depends on geography: the documents of a business in Affoltern am Albis are shared online, while the canton Zurich keeps its own deadlines for the tax return.
For a business in Affoltern am Albis, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Zurich.
Frequently asked questions
Does MyFiducia.ai work for a business based in Affoltern am Albis?
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 Affoltern am Albis 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 Affoltern am Albis as everywhere in Switzerland.
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 Affoltern am Albis, family allowances follow the canton's rates.
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 Affoltern am Albis.
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