Everything that matters about payroll management for tradespeople in Mülligen
Whether you run a Sàrl, an SA or a sole proprietorship in Mülligen, payroll management 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 payroll management
AHV audits and VAT audits follow the same logic: start from the documents, trace to the entries, check consistency. A business in Mülligen with a clean audit trail sails through these exercises.
The law also settles the form: accounts may be kept in a national language or in English, on paper or electronically (art. 957a para. 5 CO). That pragmatism lets payroll management run entirely on digital tools — no paper binder is required.
Salaries and social contributions: the rates to know
A Swiss salary reads in three columns: gross, employee social deductions, employer contributions. Confusing them distorts cost prices — and quotes from businesses in Mülligen.
For payroll management, the gap between agreed gross and paid net surprises every new employer: simulate it BEFORE hiring to avoid misunderstandings with the future employee.
Digitalising payroll management: what actually works
Digitising does not mean hoarding PDFs: without the document-entry link, a digital file is as opaque as a box of archives — true in Mülligen as everywhere.
For an owner in Mülligen, a dashboard only has value if the data is fresh: automating data entry means, first of all, buying up-to-date information about your own business.
Outsource payroll management 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 payroll management lowers fees more surely than any negotiation.
In Mülligen, 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.
Mülligen: what changes, what does not
Sole proprietorship, Sàrl or SA in Mülligen: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Aargau.
For a business in Mülligen, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Aargau.
Frequently asked questions
Does MyFiducia.ai work for a business based in Mülligen?
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 Mülligen 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 Mülligen 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 Mülligen, family allowances follow the canton's rates.
How long must records related to payroll management 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 Mülligen can therefore archive fully digitally.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates payroll management for businesses in Mülligen: 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.