831.10
AHVGLAVS
CH
CH
Art. 4 Bundesgesetz vom 20. Dezember 1946 über die Alters- und Hinterlassenenversicherung (AHVG) - Bemessung der Beiträge
AHVG; Erster Teil: Die Versicherung; Zweiter Abschnitt: Die Beiträge; A. Die Beiträge der Versicherten; II. Die Beiträge der erwerbstätigen Versicherten
Art. 4 AHVG · Bemessung der Beiträge
Die Beiträge der erwerbstätigen Versicherten werden in Prozenten des Einkommens aus unselbständiger und selbständiger Erwerbstätigkeit festgesetzt.
Der Bundesrat kann von der Beitragsbemessung ausnehmen: a. das Erwerbseinkommen aus einer im Ausland ausgeübten Tätigkeit; b. das nach Erreichen des Referenzalters nach Artikel 21 Absatz 1 erzielte Erwerbseinkommen bis zur Höhe des anderthalbfachen Mindestbetrages der Altersrente nach Artikel 34 Absatz 5; der Bundesrat räumt den Versicherten die Möglichkeit ein, auf die Ausnahme von der Beitragsbemessung zu verzichten.
Gerichtsentscheide zu dieser Bestimmung (281)
VVGE.2011.13.Nr.57 · ow (Art. 4 und 5 AHVG)
Social Security Contributions on Dividends Reclassified as Salary
Basis for determining that only earned income is subject to AHV contributions, not capital gains such as dividends.
VVGE.2011.13.Nr.58 · ow (Art. 4 und Art. 5 AHVG)
Substance Dividends Not Subject to Social Insurance Contributions Absent Disproportion
Referred to in the context of AHV contributions being due only on earned income, not on asset yield.
AGVE.2015.6 · ag (Art. 4 Abs. 1 AHVG)
Wine-growing hobby exempt from social security contributions.
Cited as the basis for calculating contributions as a percentage of income from gainful activity.
S 98 805 · lu (Art. 4 Abs. 1 AHVG)
Landowner Compensation for Gravel Extraction as Assessable Income
The court used this article to establish whether the income from gravel extraction constituted a contribution-liable earned income.
30.2025.6 · ti (art. 4 cpv. 1 LAVS)
Independent Operator Status Upheld Against Employee Reclassification Claim
Cited in the general legal discussion (point 2.2) but not in the final dispositive orders.
VBE.2024.592 · ag (Art. 4 Abs. 1 AHVG)
Appellant's Contributions Assessment Upheld, Appeal Dismissed for Vexatious Litigation
Cited to establish the basis for contributions from employed individuals based on their income and for non-employed individuals based on their social circumstances.
30.2025.5 · ti (Art. 4 cpv. 1 LAVS)
Partner/Manager Travel Allowance Assessment Appeal
This article sets the basis for calculating contributions based on income from dependent and independent activity, cited in the reasoning leading up to the final orders concerning the merit of the appeal.
A/4238/2024 · ge (Art. 4 al. 1 LAVS)
Social Insurance Contribution Revision Based on Reclassified Tax Income Denied
Cited as the basis for calculating contributions based on income from dependent and independent activity.
AB.2024.00031 · zh (Art. 4 Abs. 1 des Gesetzes über die Alters- und Hinterlassenenversicherung (AHVG))
Commission Agent Status for Social Security Purposes
The court determined that the activity constituted gainful employment as defined by this article, which is the basis for assessing the insurance status.
S 2023 46 · zg (Art. 4 Abs. 1 AHVG)
Appeal Against Social Security Contributions Based on Reclassified Foreign LLC Income
This article stipulates that employed persons owe contributions on income from gainful activity, referenced in the context supporting the decision in order 1.
II 2024 31 · sz (Art. 4 und 5 AHVG)
Social Security Contributions on Shareholder-Employee Profit Distributions
Cited in the reasoning leading to the conclusion that the appeal is unfounded, establishing that AHV contributions are only due on earned income, not on asset income (dividends).
AB.2023.00060 · zh (Art. 4 Abs. 1 AHVG)
Copyright Royalties Taxable as Self-Employment Income
Establishes that contributions from insured persons are calculated as a percentage of income from gainful employment.
AHV.2023.10 · sg (Art. 4 und 5 AHVG)
Social Security Contributions: Dividend Inclusion vs. Fiscal Year Compensation Assessment
These articles establish the general principle that social security contributions are levied only on earned income, not capital gains, which is the basis for the final decision to overturn the assessment.
30.2024.2 · ti (art. 4 cpv. 1 LAVS)
Municipality v. Worker Reclassification for Supplemental Work
Cited as part of the general legal framework defining how contributions are calculated.
30.2023.13 · ti (art. 4 cpv. 1 LAVS)
Appeal on Employment Classification of Vacation Rental Manager
This article, concerning the calculation basis for contributions from dependent and independent work, is cited as part of the legal framework leading to the final decision on affiliation status.