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Payroll management pricing in Paudex: rules, deadlines, best practice

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 Paudex: what the law requires, what can be automated, and when to delegate.

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 Paudex 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.

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.

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

Outsource payroll management or keep it in-house?

Responsibility stays with the client: the fiduciary executes with care, but the signed accounts bind the company. Understanding what you sign is not optional.

For payroll management, a quarterly 30-minute check-in with the fiduciary beats an annual marathon: questions get handled while they are small.

Advisor handing a document and pen to a client

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 Paudex as elsewhere.

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.

Paudex: what changes, what does not

Working with a fiduciary from Paudex no longer depends on geography: the documents of a business in Paudex are shared online, while the canton Vaud keeps its own deadlines for the tax return.

Federal deadlines do not move in Paudex: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1094 changes nothing about those rules, only the sender's address.

Frequently asked questions

What is the difference between a limited and an ordinary audit?

The ordinary audit applies to companies exceeding, for two consecutive years, two of three thresholds: CHF 20 million balance sheet total, CHF 40 million revenue, 250 full-time positions. Others fall under the limited audit, and those with no more than ten full-time positions on annual average can opt out with all shareholders' consent. These federal thresholds do not depend on the registered seat — in Paudex as anywhere.

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 Paudex, 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 Paudex.

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 Paudex: the CO dictates it, not the commune.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates payroll management for businesses in Paudex: 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.

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