831.10
CH-JU
CH-JU
Art. 12 Loi portant introduction de la loi fédérale du 20 décembre 1946 sur l’assurance-vieillesse et survivants
8. Santé, travail, sécurité sociale » 83. Assurances sociales » 831. Assurance-vieillesse et survivants, assurance-invalidité
Art. 12 Loi portant introduction de la loi fédérale du 20 décembre 1946 sur l’assurance-vieillesse et survivants
1 Les organes de la Caisse cantonale de compensation et des agences, ainsi que leur personnel auxiliaire, répondent de tous dommages résultant d'actes punissables, de la violation intentionnelle ou par négligence grave de prescriptions en vigueur, ou d'une gestion défectueuse.
2 Relativement aux fonctionnaires désignés par les communes et associations de communes, font règle les articles 36 et suivants de la loi sur les communes.
3 S'il est actionné par la Confédération en couverture de dommages (art. 70 LAVS), le Canton a droit de récupération au sens des alinéas 1 et 2 ci-dessus.
4 Les prétentions à réparation de dommages feront l'objet d'une action devant le juge civil ordinaire. La direction de la Caisse cantonale de compensation a qualité pour l'intenter en vertu d'une autorisation du Département de la Santé et des affaires sociales.
← Art. 11 Loi portant introduction de la loi fédérale du 20 décembre 1946 sur l’assurance-vieillesse et survivants
8. Santé, travail, sécurité sociale » 83. Assurances sociales » 831. Assurance-vieillesse et survivants, assurance-invalidité
Art. 13 Loi portant introduction de la loi fédérale du 20 décembre 1946 sur l’assurance-vieillesse et survivants →
Décisions judiciaires appliquant cette disposition (112)
30.2025.6 · ti (art. 12 cpv. 1 LAVS)
Independent Operator Status Upheld Against Employee Reclassification Claim
Although cited in the reasoning section by the lower court (point 1.4), it was not explicitly cited in the final dispositive orders (points 1-3) by the current court.
36124 · nw (Art. 12 AHVG)
Subsidiary Liability for Unpaid Social Security Contributions Upheld Against Former Board Member
Cited in the reasoning section regarding the legal obligation to pay contributions.
608 2023 15 · fr (Art. 12 al. 1 LAVS)
Social Security Contributions on Cash Payments to Subcontractor
Cited in the reasoning to define who is considered an employer for contribution purposes, relevant to the underlying case.
AH.2022.6 · bs (Art. 12-14 AHVG)
Employer Overturns Interest on Undeclared Wages Due to Administrative Error
Cited in the reasoning regarding the paritetic collection of contributions from income from employment.
31.2022.10 · ti (art. 12 LAVS)
Managing Partner Personal Liability for Company Social Security Debt from Black Wages
Cited in the reasoning defining the employer, but not in the final orders.
30.2022.8 · ti (art. 12 cpv. 1 LAVS)
Director's Withdrawals as Assessable Social Security Contributions
Cited in the discussion of the substantive law defining the employer for AVS contributions.
30.2022.8 · ti (art. 12 cpv. 2 LAVS)
Director's Withdrawals as Assessable Social Security Contributions
Cited in the discussion of the substantive law regarding employers obliged to pay contributions.
608 2022 13 · fr (art. 12 al. 1 de la loi du 20 décembre 1946 sur l'assurance-vieillesse et survivants (LAVS; RS 831.10))
Masonry Company v. Social Insurance Fund: Dependent Employment Status Confirmed
This provision defines the concept of an employer, which is central to the decision on the qualification of the activity.
A/1140/2021 · ge (art. 12 LAVS)
Claimant v. Compensation Fund (Family Allowances Abroad)
Cited in the reasoning to define the scope of employers subject to contributions.
AB.2020.00042 · zh (Art. 12 Abs. 2 AHVG)
Ride-Hailing Drivers' Employment Status and Social Insurance Contributions Reassessment
Mentioned in the appellant's requests (Point 7 of 2.1), but not cited in the court's final orders (1-3).
AB.2020.00045 · zh (Art. 12 Abs. 2 des Bundesgesetzes über die Alters- und Hinterlassenenversicherung (AHVG))
Ride-Hailing Drivers Employment Status and Social Security Liability Remand
This provision was cited in the appellant's request (point 7) concerning the definition of a permanent establishment, which formed part of the substantive dispute ultimately resolved by the partial granting of the appeal.
A/2062/2019 · ge (art. 12 al. 1 LAVS)
Insurer Demands Accident Premiums on Independent Contractor Payments Deemed De Facto Salary
Cited in the reasoning to define the concept of 'employer' for contribution obligations, relevant to the substance of the dispute.
AB.2020.00054 · zh (Art. 12 Abs. 2 AHVG)
Claimant Not Liable for Foreign Company's Social Security Contributions as Permanent Establishment
This article was cited in the background (paragraph 1) to define the concept of a permanent establishment (Betriebsstätte), which was the core issue for the contribution liability, although the court ultimately ruled based on lack of employer status/establishment definition.
AB.2020.00055 · zh (Art. 12 Abs. 2 AHVG)
Swiss Entity Not Permanent Establishment for Foreign Transport Company Contributions
Although the court found the determination regarding the permanent establishment (Betriebsstätte) inadmissible as a standalone declaratory order (E. 5.1), the main relief granted (Order 1) hinges on the rejection of the underlying claim that the appellant was a contribution-liable entity based on this qualification, which is derived from the application of Art. 12 Abs. 2 AHVG in the original assessment.
AB.2020.00058 · zh (Art. 12 Abs. 2 AHVG)
Permanent Establishment Liability for Social Security Contributions
This article is cited in the reasoning to support the finding that contribution liability rests with the employer, not the permanent establishment, justifying the annulment of the decision against the appellant.