822.41
EGZUMFAMZGEGZUFAMZG
CH-AR
CH-AR
Art. 6 Einführungsgesetz zum Bundesgesetz über die Familienzulagen - Zulagen für Arbeitnehmende und Selbständigerwerbende
IV. Finanzierung
Art. 6 EG zum FamZG · Zulagen für Arbeitnehmende und Selbständigerwerbende
1. Die Zulagen für Arbeitnehmende und Selbständigerwerbende werden mit Beiträgen der Arbeitgebenden und Selbständigerwerbenden finanziert. Der jeweilige Beitragssatz beträgt höchstens drei Prozent
a) * des AHV-pflichtigen Einkommens bei den Arbeitnehmenden;
b) * auf dem Teil des Einkommens der Selbständigerwerbenden, der dem in der obligatorischen Unfallversicherung höchstens versicherten Verdienst entspricht.
2. Die Familienausgleichskassen erheben die Beiträge in Prozent des massgeblichen Einkommens nach Abs. 1. Sie legen ihre Beitragssätze so fest, dass sie mittelfristig eine ausgeglichene Rechnung ausweisen unter Berücksichtigung ihres Bedarfs für
a) die Zulagen,
b) die Äufnung der Schwankungsreserve sowie für
c) die Deckung der Verwaltungskosten.
3. Die Beitragssätze der kantonalen Familienausgleichskasse werden durch den Regierungsrat festgelegt.
Gerichtsentscheide zu dieser Bestimmung (13)
62/2022/14 · sh (Art. 6 BGSA)
Accident Insurance Premium Retroactive Assessment and Abusive Contribution Avoidance
Cited in the dispositive order to notify the cantonal labor office regarding suspected undeclared work.
62/2022/14 · sh (Art. 6 BGSA)
Retrospective Insurance Premiums for Sham Independent Contractors
Cited in the order to notify the cantonal labor office regarding potential action and coordination needs due to evident undeclared work.
GE.2017.0160 · vd (art. 6 LTN)
Construction Company Fined for Undocumented Worker and Control Costs
Cited in the reasoning to define undeclared work and the scope of checks, but not used in the final orders.
GE.2016.0158 · vd (art. 6 LTN)
Property Owner vs. Employment Service: Unpaid Construction Work as Lucrative Activity
Although cited extensively in the reasoning as background law defining offenses subject to control fees, it is not explicitly cited in the dispositive orders I, II, or III.
GE.2016.0180 · vd (art. 6 LTN)
Company Appeal of Control Fee for Source Tax Non-Compliance
Cited in the reasoning for justifying the fee imposition, which is confirmed by the orders.
GE.2015.0157 · vd (Art. 6 LTN)
Employer Fine Upheld for Late Notification of Foreign Employee Residency Permit
The court confirmed the decision based on the finding that the appellant committed an offense under this article, justifying the imposition of costs.
GE.2016.0037 · vd (art. 6 LTN)
Company Liable for Labor Inspection Costs Despite Denial of Employment
The court confirmed that the appellant breached its obligations regarding the announcement and authorization of foreign personnel, which is an offense under this article, serving as the underlying justification for confirming the fee assessment.
VD.AWA.14.24 · sg (Art. 6 BGSA)
Department of Labor v. Tax Office on Control Fees for Undeclared Employment
This article defines the violations (breach of reporting and authorization duties) that justify the imposition of control fees cited in Art. 16 Abs. 1 BGSA.
GE.2013.0009 · vd (Art. 6 LTN)
Employment Service v. Company: Foreign Nationals Law Violation and Due Diligence
This article, cited in conjunction with Art. 16 LTN, justifies the imposition of control fees when infringements against the law on black market work (including foreign worker laws) are found.
GE.2011.0189 · vd (Art. 6 LTN)
Employment Service Warning Upheld, Inspection Fees Reduced on Appeal
Cited in the reasoning to establish that an infringement under this article justifies charging the inspection costs to the controlled party (Art. III).
GE.2010.0144 · vd (art. 6 LTN)
SDE Summons Upheld: Foreign Worker Employment Violation and Control Fees Confirmed
This article defines the infringements leading to fees, and the rejection of the appeal is based on the finding that the appellant violated the obligations under this article (Section 3a).
GE.2010.0015 · vd (art. 6 LTN)
Company Appeal of Follow-up Inspection Costs After Sanction for Undocumented Workers
The basis for charging control costs was the finding that the appellant did not respect its notification and authorization obligations, as defined in this article.
GE.2009.0052 · vd (Art. 6 LTN)
Company Appeal of Control Costs for Undocumented Worker Presence
Cited in the reasoning as the basis for the infringement (atteintes) that justified the cost collection, leading to the rejection of the appeal.