Art. 14 Loi portant introduction de la loi fédérale du 20 décembre 1946 sur l’assurance-vieillesse et survivants

AVS.40.24.35.2025 · vd (Art. 14 al. 1 LAVS)

Officer's Personal Liability for Unpaid Social Security Contributions Despite Insolvency Proceedings

Cited in the reasoning regarding the employer's obligation to deduct and pay employee contributions, which underlies the liability finding.

608 2025 16 · fr (art. 14 al. 3 LAVS a contrario)

Independent Contractor Provisional Contribution Assessment and Late Payment Interest

Cited in the reasoning concerning the binding nature of the provisional decision from which the appellant did not formally appeal via opposition.

A/3356/2024 · ge (Art. 14 al. 1 LAVS)

Association Officer Liability for Unpaid Social Security Contributions

This provision was cited as the legal basis for the employer's obligation to deduct and pay social contributions, which the appellant failed to ensure.

AB.2024.00012 · zh (Art. 14 Abs. 3 AHVG)

Compensation Fund vs. Company: Social Security Contributions Dispute

Provides the legal basis for the collection of employer contributions through informal procedures.

VSBES.2023.230 · so (Art. 14 Abs. 1 AHVG)

Shareholder Liability for Unpaid Contributions Reduced Due to Overstated Loss

Cited in the reasoning section regarding the employer's obligation to deduct and transfer contributions, which is central to the liability claim.

710.23.283.99 · bl (Art. 14 Abs. 1 AHVG)

Former Director's Liability for Unpaid Social Security Contributions

Cited to establish the employer's obligation to deduct and pay employee and employer contributions, the breach of which constitutes a violation of regulations.

CDP.2023.188 · ne (Art. 14 al. 1 LAVS)

Manager Liability for Unpaid Social Security Contributions and Evidentiary Gaps

Cited in the reasoning to establish the duty of the employer (and by extension, the manager) to pay social contributions, which is the factual basis for the liability claim under Art. 52 LAVS.

S 2022 120 · zg (Art. 14 AHVG)

Former Managing Director's Subsidiary Liability for Unpaid Social Security Contributions Upheld

Cited in the reasoning regarding the employer's duty to deduct and pay contributions.

AK.2023.00013 · zh (Art. 14 Abs. 1 AHVG)

Managing Director Liability for Unpaid Social Security Contributions

Cited regarding the employer's obligation to deduct and pay contributions, which is the breached provision leading to liability.

VBE.2023.108 · ag (Art. 14 Abs. 1 AHVG)

Managing Director Not Liable for Unpaid Social Security Contributions Due to Authority's Failure to Investigate

Cited for the employer's duty to deduct and pay employee contributions.

A/2128/2021 · ge (Art. 14 al. 1 LAVS)

Employer Appeal on Employee vs. Independent Contractor Status for Social Insurance Contributions

The court reaffirms that the appellant (employer) is the debtor of the full joint contributions based on this article.

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.

AB.2021.00051 · zh (Art. 39 Abs. 1 AHVV in Verbindung mit Art. 14 Abs. 4 lit. c AHVG)

Employer Appeal Regarding Retroactive Social Security Contributions for Undeclared Earnings Denied

This provision governs the duty of the social insurance institution to demand and establish supplementary contributions when discovering underpayments.

AB.2021.00051 · zh (Art. 5 Abs. 1 und Art. 14 Abs. 1 AHVG)

Employer Appeal Regarding Retroactive Social Security Contributions for Undeclared Earnings Denied

This provision establishes the requirement to collect contributions on income from gainful employment, which is the central issue regarding the reclassification of funds as salary.

AB.2021.00051 · zh (Art. 39 Abs. 1 der Verordnung über die Alters- und Hinterlassenenversicherung (AHVV) in Verbindung mit Art. 14 Abs. 4 lit. c AHVG)

Employer Appeal of Post-Audit Demand for Unpaid Contributions on Director Loan Accounts

These articles govern the requirement for the compensation fund to demand payment of owed contributions via a ruling (Nachzahlung der geschuldeten Beiträge).