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ATA/328/2008 • CJ GE ATA/328/2008 Généré par l'IA

Social Security Contributions Based on Actual Remuneration Received

Numéro de cause ATA/328/2008
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The appeal concerned a dispute over the calculation of social security contributions, where the appellant challenged the administrative authority's assessment based on the actual remuneration paid rather than the contractually agreed nominal amounts, arguing that the payments were subject to economic contingencies not reflected in the formal agreement. The court rejected the appeal, reasoning that social security contributions must be calculated based on the total remuneration actually received by the insured person, as this reflects the true economic benefit derived, regardless of the contractual labels or uncertainties surrounding the actual payment amount.

Regeste Legislator

Généré par l'IA

Social Security Contributions Based on Actual Remuneration Received: The court rejected the appeal, reasoning that social security contributions must be calculated based on the total remuneration actually received by the insured person, as this reflects the true economic benefit derived, regardless of the contractual labels or uncertainties surrounding the actual payment amount.

Mots-clés

Généré par l'IA
cotisations de sécurité sociale calcul de la prestation fixation des cotisations calcul du revenu hypothétique rémunération du travail litige d'assurances sociales
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Texte complet

A/115/2008

### [ATA/328/2008](/apps/decis/fr/ata/show/1882585) du 17.06.2008 ( DSE ) , REJETE

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