830.1 ATSGLPGA

CH

Art. 26 Bundesgesetz vom 6. Oktober 2000 über den Allgemeinen Teil des Sozialversicherungsrechts (ATSG) - Verzugs- und Vergütungszinsen

ATSG; 3. Kapitel: Allgemeine Bestimmungen über Leistungen und Beiträge

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Art. 26 ATSG · Verzugs- und Vergütungszinsen

Für fällige Beitragsforderungen und Beitragsrückerstattungsansprüche sind Verzugs- und Vergütungszinsen zu leisten. Der Bundesrat kann für geringe Beträge und kurzfristige Ausstände Ausnahmen vorsehen.

Sofern die versicherte Person ihrer Mitwirkungspflicht vollumfänglich nachgekommen ist, werden die Sozialversicherungen für ihre Leistungen nach Ablauf von 24 Monaten nach der Entstehung des Anspruchs, frühestens aber 12 Monate nach dessen Geltendmachung verzugszinspflichtig.

Keine Verzugszinspflicht entsteht durch Verzögerungen, die von ausländischen Versicherungsträgern verursacht werden.

Keinen Anspruch auf Verzugszinsen haben: a. die berechtigte Person oder deren Erben, wenn die Nachzahlung an Dritte erfolgt; b. Dritte, welche Vorschusszahlungen oder Vorleistungen nach Artikel 22 Absatz 2 erbracht haben und denen die Nachzahlungen abgetreten worden sind; c. andere Sozialversicherungen, welche Vorleistungen nach Artikel 70 erbracht haben.

← Art. 25 ATSG Bundesgesetz vom 6. Oktober 2000 über den Allgemeinen Teil des Sozialversicherungsrechts (ATSG) - Zweck und Gegenstand Art. 27 ATSG →

Gerichtsentscheide zu dieser Bestimmung (972)

200 2016 1096 · be (Art. 26 Abs. 2 ATSG)

Invalidity Pension Entitlement Date and Degree Dispute (Depression/Personality Disorder)

Interest on awarded benefits (late payment) was determined to be due in reference to this article and ATSV.

C-448/2023 (art. 26 al. 2 LPGA)

Swiss Disability Insurance for French National with Spinal Fracture

Provision applied to award interest on the pension.

C-1160/2023 (Art. 26 Abs. 2 ATSG)

Austrian Resident Entitled to Retroactive Swiss Disability Pension

Cited for the potential obligation to pay interest on overdue pension payments.

C-5771/2022 (Art. 26 Abs. 2 ATSG)

Disability Pension Revision Not Justified for German National Residing in Switzerland

This provision addresses the payment of default interest on pension entitlements. It was referenced for the lower instance to calculate potential accrued interest.

C-1285/2022 (Art. 26 Abs. 2 ATSG)

Disability Pension Awarded Due to Incomplete Investigation and Flawed Psychiatric Evaluation

Mentioned as a basis for potentially calculating default interest on pension payments.

C-2359/2021 (Art. 26 Abs. 2 ATSG)

Social Security Invalidity Pension Entitlement

Used to order the calculation of default interest on the awarded pension.

200 2025 330 · be (Art. 26 Abs. 1 ATSG)

Appeal Dismissed: Mandatory Health Insurance Premium Collection Upheld

Cited in the reasoning regarding late payment interest, but not in the final orders.

VBE.2024.583 · ag (Art. 26 Abs. 1 ATSG)

Insurer Wins Against Former Client for Unpaid Premiums, Collection Costs Excluded

Cited as the basis for the obligation to pay default interest on overdue contributions.

S 2024 113 · zg (Art. 26 Abs. 1 ATSG)

Insured Person v. Health Insurer: Premium Debt, Payment Allocation, and Fee Dispute

Cited in the reasoning as the basis for requiring default interest on overdue contributions.

725.2023.260 · bl (Art. 26 Abs. 2 ATSG)

Insurer Ordered to Pay for Family Home Care Post-Brain Injury

Basis for calculating default interest on delayed payments from February 20, 2021, onwards.

VBE.2024.530 · ag (Art. 26 Abs. 1 ATSG)

Enforcement of Unpaid Health Insurance Premiums Invalid Due to Prior Subsidy Payment

Cited as the basis for interest claims only applying to due contributions.

VBE.2024.415 · ag (Art. 26 Abs. 2 ATSG)

Disability Benefits Calculation for Irregular Employment

Cited to regulate the entitlement to default interest on delayed payments of daily allowances.

32.2025.13 · ti (art. 26 cpv. 4 LPGA)

Disability Pension Calculation and Default Interest Appeal

This article was cited in the reasoning to confirm that no exception applied regarding the payment of default interest, leading to the modification of the appealed decision on this point.

A/1868/2022 · ge (Art. 26 al. 2 LPGA)

Insured Disability Pension Appeal: Work Capacity and Impairment Rating Determination

Cited as the legal basis for awarding statutory default interest on late payments.

C-2297/2022 (Art. 26 Abs. 2 ATSG)

Disability Pension Entitlement Retroactively Granted

Cited as the basis for the obligation of the IV-Stelle to verify if default interest is owed on pension claims.