Everything that matters about LPP pension reporting in real time in Epalinges
Whether you run a Sàrl, an SA or a sole proprietorship in Epalinges, 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
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 Epalinges too.
Also worth knowing: accounts may be drawn up in the currency most relevant to the business; if that is not the franc, values must additionally be stated in CHF (art. 958d para. 3 CO). Internationally active companies gain books that match their economic reality.
Outsource LPP pension reporting or keep it in-house?
The scope goes down in writing: who enters data, who approves payments, who answers the tax office, who keeps the originals. Every “we'll see” at the start becomes a December misunderstanding — in Epalinges as elsewhere.
A clear mandate agreement states who does what by when: document handover, posting deadlines, filing calendar, and responsibility for delays. A shared platform (same data, same document archive) between the company and its fiduciary eliminates binder ping-pong and duplicate entry.
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 LPP pension reporting, the practical challenge is the calendar: AHV instalments during the year, salary declaration to the compensation office in January, salary certificates for staff, and final LPP/accident settlements. A clean payroll base avoids unpleasant catch-up invoices.
A Swiss SME's accounting calendar
The typical annual cycle: monthly or quarterly AHV instalments, VAT returns (quarterly under the effective method, semi-annual under the net tax rate), the final salary declaration in January, closing in the first half-year, then the tax return and the annual VAT reconciliation. Each link depends on the quality of the previous one.
For a business in Epalinges, an isolated delay can be caught up; a structural delay is paid in interest, fines and stress. The difference between the two: a system, not good intentions.
Epalinges: what changes, what does not
Sole proprietorship, Sàrl or SA in Epalinges: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Vaud.
Federal deadlines do not move in Epalinges: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1066 changes nothing about those rules, only the sender's address.
Frequently asked questions
Does MyFiducia.ai work for a business based in Epalinges?
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 Epalinges manages its documents, VAT and exports exactly as anywhere in Switzerland.
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 Epalinges too.
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 Epalinges can therefore archive fully digitally.
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 Epalinges: the CO dictates it, not the commune.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates LPP pension reporting for businesses in Epalinges: 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.