Accounting & taxation, Blog, HR & Payroll: 27.01.26Start-of-year checklist: what to validate in accounting and HR

The start of the year is a pivotal moment for any organisation. Decisions taken in the first few weeks often determine how smoothly the rest of the year will unfold. For leaders, it is also the right time to ensure that solid foundations are in place, both financially and from a people perspective.

Accounting and human resources are two closely connected pillars. When they are well structured from the outset, they provide visibility, reduce risk and support effective management. When they are neglected, they quickly generate tension, delays and last-minute decisions.

This start-of-year checklist is intended for CEOs, directors and decision-makers of organisations based in Switzerland.

The transition into a new year is not merely symbolic. It marks:

• the shift into a new financial year
• the update of legal and social obligations
• the definition of operational and people priorities

Validating certain points in January helps to:

• avoid errors that prove costly later
• secure legal and regulatory compliance
• access reliable information for decision-making
• save time and reduce management workload

Are the previous year’s accounts finalised and validated?

Before looking ahead, it is essential to ensure that the previous financial year has been properly closed or is close to completion.

To validate:

• figures are consistent and understandable

• major variances are explained

• decisions linked to the result are known

For leaders, the objective is clear: start the year with no grey areas around last year’s figures.

Is the opening of the new financial year clean and consistent?

The new financial year must be built on solid foundations.

To check:

• opening balances are correct

• bank and cash accounts are aligned

• exceptional items from the previous year are clearly identified

A poorly structured opening creates inconsistencies that are difficult to correct later.

Is accounting follow-up for the year properly structured?

The beginning of the year is the right time to ensure that financial monitoring will be smooth.

Key questions:

• are processes clear and shared

• are submission timelines defined

• are responsibilities clearly assigned

Regular monitoring avoids year-end pressure and last-minute adjustments.

Do you have sufficient visibility over your financial situation?

Beyond compliance, accounting should support management.

To validate:

• ability to monitor cash flow

• understanding of expenses and income

• clarity around financial balances

For NGOs, this also includes visibility by project or funding source.

Are tax and reporting obligations anticipated?

The start of the year is the ideal moment to anticipate rather than react.

To check:

• the calendar of tax obligations

• activity-specific risk areas

• expected financial impacts

Good anticipation reduces risk and improves decision quality.

Are employment contracts and staff statuses up to date?

Each start of year is an opportunity to ensure that the contractual framework reflects reality.

To validate:

• contracts match actual working conditions

• amendments have been formalised

• roles and working time percentages are correct

A clear framework protects both the organisation and its employees.

Are salaries and benefits correctly set up?

The change of year can involve adjustments.

To check:

• salaries reflect decisions taken

• bonuses or benefits are clearly defined

• payroll parameters are accurate

Payroll errors quickly undermine internal trust.

Are social insurance and HR obligations up to date?

Social obligations evolve and require close monitoring.

To validate:

• affiliations are correct

• contribution rates are up to date

• reporting obligations are planned

For leaders, the priority is compliance and peace of mind.

Is HR planning aligned with the organisation’s strategy?

The start of the year is also a time for projection.

Key questions:

• are headcounts aligned with objectives

• are recruitments planned

• are HR costs under control

A clear vision enables anticipation rather than reaction.

Is internal communication clear and consistent?

Strong organisation also relies on shared information.

To check:

• internal rules are understood

• changes have been communicated

• points of contact are clearly identified

This strengthens engagement and limits misunderstandings.

Many leaders choose to outsource all or part of their accounting and HR management. Not to disengage, but to secure these critical functions over the long term.

Outsourcing enables:

• reliable and structured information

• ongoing compliance with obligations

• improved visibility for management

• reduced risk and stress

Accounting and HR then become tools serving strategy rather than constraints to manage.