836.2 FAMZGLAFAM

CH

Art. 25 Bundesgesetz vom 24. März 2006 über die Familienzulagen und Finanzhilfen an Familienorganisationen (FamZG) - Anwendbarkeit der AHV-Gesetzgebung

FamZG; 6. Kapitel: Schlussbestimmungen

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Art. 25 FamZG · Anwendbarkeit der AHV-Gesetzgebung

Die Bestimmungen der AHV-Gesetzgebung mit ihren allfälligen Abweichungen vom ATSG gelten sinngemäss für: a. die Informationssysteme (Art. 49 a Abs. 1 und 2, 49 b und 72 a Abs. 2 Bst. b AHVG ); abis. das Bearbeiten von Personendaten (Art. 49 f AHVG); b. die Datenbekanntgabe (Art. 50 a AHVG); c. die Haftung der Arbeitgeber (Art. 52 AHVG); d. die Verrechnung (Art. 20 AHVG); e. die Höhe der Verzugs- und Vergütungszinsen; ebis. die Herabsetzung und den Erlass von Beiträgen (Art. 11 AHVG); eter. den Bezug der Beiträge (Art. 14–16 AHVG); f. die AHV-Nummer (Art. 50 c AHVG); g. die systematische Verwendung der AHV-Nummer (Art. 153 b–153 i AHVG).

← Art. 24 FamZG Bundesgesetz vom 24. März 2006 über die Familienzulagen und Finanzhilfen an Familienorganisationen (FamZG) Art. 26 FamZG →

Gerichtsentscheide zu dieser Bestimmung (34)

AHV.2013.1 · sg (Art. 25 lit. c FamZG)

Managing Director Liable for Unpaid Social Security Contributions

This article was cited in the reasoning as the equivalent basis for claims against liable employers/officers regarding family allowance contributions, which were part of the total claim upheld.

AHV.2013.1 · sg (Art. 25 lit. c FamZG)

Managing Director Liability for Unpaid Social Security Contributions

Cited alongside Art. 52 AHVG as the basis for the liability claim concerning family allowance contributions.

AK.2024.00039 · zh (Art. 25 lit. c FamZG)

Former Director's Personal Liability for Unremitted Social Security Contributions Affirmed

This provision is cited as applying the principles of employer liability under Art. 52 AHVG to Family Allowance Fund contributions.

30.2024.9 · ti (Art. 25 lett. e LAFam)

Social Security Affiliation and Domicile Dispute

This article extends the application of AVS interest provisions to family allowances, relevant to upholding the interest claims.

S1 22 103 · vs (art. 25 lettre d LAFam)

Family Allowance Fund Offset of Retroactive Payments Against Prior Debt Jeopardizing Subsistence

Mentioned as the legal basis for the compensation system applied (via Art. 20 LAVS), although the final order directs a referral based on minimum vital grounds.

AK.2023.00029 · zh (Art. 25 lit. c FamZG)

Managing Director Liability for Social Security Contributions After Bankruptcy

Cited as the legal basis under which the damage resulting from non-payment of family allowances falls under the liability according to Art. 52 AHVG, which supports the final decision.

AK.2023.00013 · zh (Art. 25 lit. c FamZG)

Managing Director Liability for Unpaid Social Security Contributions

Cited implicitly as the principle of Art. 52 AHVG is applied mutatis mutandis to family allowance fund contributions.

39.2023.2 · ti (art. 25 lett. d LAFam)

Family Allowance Repayment Following Change in Primary Caregiver Status

Cited in the reasoning regarding the application of Art. 20 LAVS for compensation purposes.

A/364/2022 · ge (art. 25 let. c LAFam)

Administrator Liability for Unpaid Social Insurance Contributions Affirmed

Cited in the reasoning to define the scope of damages, supporting the main finding (rejection of the appeal).

VBE.2022.48 · ag (Art. 25 lit. eter FamZG)

Social Security Contributions: Tax-Exempt Partnership Profit Shares

Cited in the reasoning regarding income from self-employment.

A/4205/2016 · ge (art. 25 let. c LAFam - RS 836.2)

Appeal Regarding Liability for Unpaid Family Allowance Contributions by De Facto Director

Cited in the reasoning section to show that AF contributions are covered by the scope of Art. 52 LAVS, but it is not explicitly cited in the dispositive orders (1-4).

200 2020 119 · be (Art. 25 lit. d FamZG)

Set-Off of Insurance Contribution Debt Against Invalidity Pension and Subsistence Level

Cited in the reasoning (E. 2) as an example of a specific set-off rule in social security law.

200 2018 1160 · be (Art. 25 lit. d FamZG)

Company Challenge to Social Security Offset of Family Allowances Based on Contribution Claims Lacking Assessment Decisions

Cited in relation to Art. 20 Abs. 2 lit. a AHVG as the legal basis for the offsetting of family allowances against contribution arrears, justifying the rejection of the appeal.

31.2018.15 · ti (art. 25 lett. c LAFam)

Social Security Compensation Claim Upheld Against Individual for Unpaid 2015 Contributions Despite Ongoing Bankruptcy

Cited in the reasoning to establish the analogy between AVS legislation and family allowance liability.

AVS.16.17.39.2018 · vd (art. 25 let. e LAFam)

Medical Center v. Cantonal Compensation Fund: Social Insurance Contributions and Employment Status

The court confirmed that LAVS provisions on contribution collection and default interest rates apply by analogy to family allowances.