Everything that matters about AHV settlement digitalisation in Lichtensteig
Whether you run a Sàrl, an SA or a sole proprietorship in Lichtensteig, AHV settlement 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 AHV settlement
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.
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.
Salaries and social contributions: the rates to know
Every salary paid in Switzerland triggers joint contributions: AHV/IV/APG at 10.6% in total, i.e. 5.3% borne by the employer and 5.3% withheld from the employee; unemployment insurance at 2.2% (1.1% each) up to CHF 148,200 of annual salary. Add occupational pension (LPP credits of 7 to 18% of the coordinated salary depending on age, employer at least 50%), accident insurance (occupational accidents paid by the employer) and family allowances.
An employer in Lichtensteig does well to fix payday on a set day of the month: funds, employees and cash flow organise around it, and AHV settlement becomes routine instead of a sprint.
A Swiss SME's accounting calendar
An accounting calendar only lives if it is shared: owner, in-house bookkeeper and fiduciary must see the same deadlines and the same status — the rule holds for every SME in Lichtensteig.
Delays rarely come alone: neglected bookkeeping postpones the closing, hence the tax return, hence the recalculated instalments — and the business flies blind for months. Keeping the books current as you go is the only sustainable way to hold every cascading deadline.
Digitalising AHV settlement: 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 Lichtensteig as everywhere.
For AHV settlement, migrating history must not block the start: begin on day one of the current financial year and import the history later if needed.
Lichtensteig: what changes, what does not
Lichtensteig (postal code 9620, canton St. Gallen) applies the same federal rules as the rest of the country: what changes in Lichtensteig are the cantonal counterparts — tax administration, compensation office, commercial register.
For a business in Lichtensteig, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton St. Gallen.
Frequently asked questions
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 Lichtensteig.
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 Lichtensteig.
Does MyFiducia.ai work for a business based in Lichtensteig?
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 Lichtensteig 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 Lichtensteig as everywhere in Switzerland.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates AHV settlement for businesses in Lichtensteig: 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.