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Payroll management for construction companies in Fiez explained simply

Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on payroll management in Fiez: what the law requires, what can be automated, and when to delegate.

The Swiss legal frame for payroll management

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 payroll management, 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.

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.

A business in Fiez is no longer limited to fiduciaries in its canton: with a shared online platform, collaboration works remotely, documents and entries visible to both sides in real time. The choice widens to all of Switzerland — competence becomes the criterion again, not the postcode.

Salaries and social contributions: the rates to know

Absences are managed upstream: illness, accident, military service or maternity trigger allowances (APG, insurance) that replace part of the salary. Clean absence records are the basis of correct settlements, in Fiez as elsewhere.

An employer in Fiez does well to fix payday on a set day of the month: funds, employees and cash flow organise around it, and payroll management becomes routine instead of a sprint.

Two people reviewing numerical reports

Digitalising payroll management: what actually works

Security is part of digitalisation: named access, tested backups, encryption of sensitive data. A digital accounting file is protected like a safe — because it is one.

For an owner in Fiez, 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.

Fiez: what changes, what does not

Fiez (postal code 1420, canton Vaud) applies the same federal rules as the rest of the country: what changes in Fiez are the cantonal counterparts — tax administration, compensation office, commercial register.

Fiez requires no special bookkeeping: the Code of Obligations applies at postal code 1420 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.

Frequently asked questions

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 Fiez: the CO dictates it, not the commune.

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 Fiez.

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 Fiez.

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 Fiez as everywhere in Switzerland.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates payroll management for businesses in Fiez: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.

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    Payroll management for construction companies in Fiez