831.20 IVGLAI

CH

Art. 3 Bundesgesetz vom 19. Juni 1959 über die Invalidenversicherung (IVG) - Beitragsbemessung und -bezug

IVG; 1. Teil: Die Versicherung; 2. Kapitel: Die Beiträge

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Art. 3 IVG · Beitragsbemessung und -bezug

Für die Beitragsbemessung gilt sinngemäss das AHVG . Die Beiträge vom Einkommen aus einer Erwerbstätigkeit betragen 1,4 Prozent. Die Beiträge der obligatorisch versicherten Personen, die in Anwendung der sinkenden Beitragsskala berechnet werden, werden in gleicher Weise abgestuft wie die Beiträge der Alters- und Hinterlassenenversicherung. Dabei wird das Verhältnis gewahrt zwischen dem vorstehend erwähnten Prozentsatz und dem unverminderten Beitragssatz nach Artikel 8 Absatz 1 AHVG. Dessen Artikel 9 bis gilt sinngemäss.

Die Nichterwerbstätigen entrichten einen Beitrag nach ihren sozialen Verhältnissen. Der Mindestbeitrag beträgt pro Jahr 70 Franken , wenn sie obligatorisch, und 140 Franken , wenn sie freiwillig nach Artikel 2 AHVG versichert sind. Der Höchstbeitrag entspricht dem 50-fachen Mindestbeitrag der obligatorischen Versicherung.

Die Beiträge werden als Zuschläge zu den Beiträgen der Alters- und Hinterlassenenversicherung erhoben. Die Artikel 11 und 14–16 AHVG sind sinngemäss anwendbar mit ihren jeweiligen Abweichungen vom ATSG .

← Art. 2 IVG Bundesgesetz vom 19. Juni 1959 über die Invalidenversicherung (IVG) Art. 3a IVG →

Gerichtsentscheide zu dieser Bestimmung (78)

VBE.2024.592 · ag (Art. 3 Abs. 1 IVG)

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.

AB.2024.00049 · zh (Art. 3 des Bundesgesetzes über die Invalidenversicherung (IVG))

Social Insurance Contribution Assessment Overturned by Actual Income Proof

Cited as part of the statutory basis for imposing contributions based on income from gainful employment.

AHV.2023.16 · sg (Art. 3 Abs. 1 IVG)

Insurance Contributions and Default Interest on Retroactive Pension Payment

Cited in the reasoning (E. 3.9) regarding the basis for calculating employed person contributions, which was used to determine the comparison point for dismissing the appeal.

A/1334/2023 · ge (Art. 3 al. 1 LAI)

Invalidity Pension Recipient's Appeal Against Old-Age Pension Calculation Dismissed

Cited in the reasoning to state that the LPGA applies to disability insurance, but not explicitly in the operative part.

AB.2022.00075 · zh (Art. 2 und Art. 3 des Bundesgesetzes über die Invalidenversicherung (IVG))

Social Security Contribution Liability for Self-Employed Income Derived from German Partnerships Under Swiss Law

Mentioned as context for contribution basis, but not cited in the dispositive orders.

VSBES.2022.238 · so (Art. 3 Abs. 1bis IVG)

Social Insurance Contribution Dispute Regarding Deemed Pension Income and Child Support Exclusion

Cited in the reasoning regarding the minimum and maximum invalidity insurance contributions for non-gainfully employed persons.

HC.2022.938 · vd (Art. 3 al. 1 LAI)

Child Support Recalculation Based on Adjusted Independent Practice Income

Cited in the reasoning section (D.b, 3.2) regarding social contributions, but not in the final orders.

VBE.2022.48 · ag (Art. 3 Abs. 1 IVG)

Social Security Contributions: Tax-Exempt Partnership Profit Shares

Cited in the reasoning to define insured income.

VBE.2022.41 · ag (Art. 3 Abs. 1 IVG)

Social Security Contributions on Agricultural Property Sale Valid

This provision is cited in the dispositive as the basis for charging contributions on income from self-employment.

VBE.2021.442 · ag (Art. 3 Abs. 1 IVG)

Self-Employed Social Security Contribution Reduction Denied Due to Sufficient Income and Assets

Cited as the basis for insured persons owing contributions on income from self-employment or employment.

AB.2021.00027 · zh (Art. 2 und Art. 3 IVG)

Social Security Contributions: Deductibility of Self-Employment Expenses

Cited as a general basis for collecting AHV/IV/EO contributions from self-employed income.

200 2021 364 · be (Art. 3 Abs. 1 Satz 1 IVG)

Social Insurance Contribution Calculation for Non-Employed Person Regarding Taxable Wealth

Cited in the reasoning (E. 2.1) concerning the insured status under IV.

200 2021 364 · be (Art. 3 Abs. 1 Satz 1 IVG)

Social Insurance Contribution Calculation for Non-Employed Person Regarding Taxable Wealth

Cited in the reasoning (E. 2.2) regarding the principle of contribution assessment for non-gainfully employed persons under IV.

200 2021 364 · be (Art. 3 Abs. 1bis IVG)

Social Insurance Contribution Calculation for Non-Employed Person Regarding Taxable Wealth

Cited in the reasoning (E. 2.2) regarding the basis for contribution assessment for non-gainfully employed persons under IV.

200 2021 364 · be (Art. 3 Abs. 1bis Satz 1 IVG)

Social Insurance Contribution Calculation for Non-Employed Person Regarding Taxable Wealth

Cited in the reasoning (E. 2.2) regarding the minimum contribution for certain non-gainfully employed persons under IV.