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Everything that matters about salary certificate guide in Bernex

Whether you run a Sàrl, an SA or a sole proprietorship in Bernex, salary certificate 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 salary certificate

Swiss accounting law has been unified in the Code of Obligations since 2013: the same bookkeeping rules (art. 957a CO) and retention rules (art. 958f CO — 10 years for books, vouchers and reports) apply regardless of legal form. Salary certificate sits squarely within this frame, including for companies based in Bernex.

Late books show from the outside: poorly calibrated tax instalments, provisional filings, slow answers to the bank. Staying current is also a matter of image.

Salaries and social contributions: the rates to know

Hiring the first employee triggers everything at once: affiliation to AHV and LPP funds, accident insurance, family allowances, working-time rules. A complete payroll file from day one avoids catch-ups.

For salary certificate, the gap between agreed gross and paid net surprises every new employer: simulate it BEFORE hiring to avoid misunderstandings with the future employee.

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 salary certificate, year-end is prepared in October: last invoices, investment decisions, provisions to assess — December is too late to act, January is for recording.

Two people reviewing numerical reports

Digitalising salary certificate: what actually works

Automation is judged on the exceptions: what happens when the document is unreadable, the supplier unknown, the amount divergent? A good tool isolates those cases and lets a human decide fast — precious for teams in Bernex.

For salary certificate, migrating history must not block the start: begin on day one of the current financial year and import the history later if needed.

Bernex: what changes, what does not

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

For a business in Bernex, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Geneva.

Frequently asked questions

How much does salary certificate cost in Bernex?

It depends on document volume, the number of salaries and VAT complexity — no serious figure can be quoted without examining the file. Two levers cut the bill everywhere: digitised, well-filed receipts and software that prepares entries instead of having them re-keyed.

Does MyFiducia.ai work for a business based in Bernex?

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 Bernex manages its documents, VAT and exports exactly as anywhere in Switzerland.

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 Bernex.

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 Bernex.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates salary certificate for businesses in Bernex: 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.

    Salary certificate guide in Bernex | MyFiducia.ai