831.10
CH-JU
CH-JU
Art. 8 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. 8 Loi portant introduction de la loi fédérale du 20 décembre 1946 sur l’assurance-vieillesse et survivants
1 Afin de couvrir les frais d'administration, la Caisse cantonale de compensation perçoit des contributions particulières des employeurs, personnes à activité lucrative indépendante et personnes n'exerçant pas d'activité lucrative, qui lui sont affiliés.
2 Ces contributions sont levées sous forme de cotisations fixes et de suppléments en pour-cent des cotisations ordinaires des assujettis. Elles sont graduées suivant la capacité financière de ces derniers. Les principes et modalités de leur fixation sont réglés par une ordonnance du Gouvernement.
3 L'article 69, alinéa 2, de la loi fédérale (subsides de la Confédération) est réservé.
4 En tant que lesdites contributions, déduction faite des allocations selon l'article 9 de la présente loi, ne suffiraient pas pour couvrir les frais d'administration de la Caisse cantonale de compensation, l'Etat supportera la différence.
← Art. 7 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. 9 Loi portant introduction de la loi fédérale du 20 décembre 1946 sur l’assurance-vieillesse et survivants →
Décisions judiciaires appliquant cette disposition (111)
VVGE.1997.98.Nr.49 · ow (Art. 8 Abs. 2 AHVG)
Self-Employed Status Determined by Economic Position, Not Just Claimed Occupation
Cited to argue that a person cannot be classified solely as a non-employed person based on insufficient contributing income, especially when the social and economic circumstances of the insured person are considered.
VPB No-13-8-avril-1997 (Art. 8, let alinéa, LAVS)
Federal Law Amendments: Comparative Law Institute, Agriculture, Customs, Linth Canal, Social Insurance, Air Traffic, EFTA Court Agreement
Cited for the modification of the Federal Act on Old-Age and Survivors' Insurance.
S1 23 130 · vs (art. 8 al. 1 LAVS)
Appeal Regarding Revised Social Security Contribution Assessments Upheld
Cited in the reasoning to establish the 8.1% contribution rate on income from self-employment.
A/4238/2024 · ge (Art. 8 al. 1 LAVS)
Social Insurance Contribution Revision Based on Reclassified Tax Income Denied
Cited as the basis for contributions levied on income from independent activity.
608 2024 96 · fr (Art. 8 al. 1 LAVS)
Commune v. Social Security Contributions Remission Limit
Although not explicitly cited in the dispositive orders, this article is cited regarding contributions due.
AB.2024.00013 · zh (Art. 8 Abs. 1 Satz 2 AHVG)
Musician's Dividends and Social Security Contributions: Tax Classification Binding Absent Serious Doubt, with Partial Recalculation and Costs Awarded
Used to round the calculated income to the nearest hundred francs for contribution purposes.
AB.2024.00049 · zh (Art. 8 f. des Bundesgesetzes über die Alters- und Hinterlassenenversicherung (AHVG))
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.
AB.2023.00091 · zh (Art. 8 Abs. 1 Satz 2 AHVG)
Social Security Authority Must Independently Determine Self-Employed Income from Estimated Tax Assessment
Used to round down the calculated contribution-liable income to the nearest 100 Swiss Francs.
VBE.2024.111 · ag (Art. 8 Abs. 1 AHVG)
Social Security Contributions Claim Time-Barred Due to Late Notice
Used in conjunction with Art. 16 Abs. 1 Satz 2 AHVG to determine the expiration of the statute of limitations for contributions from self-employment income.
AH.2022.8 · bs (Art. 8 AHVG)
Social Security Contributions for Nanny Employment Status Dispute
Cited in the reasoning as the basis for collecting contributions from self-employment income.
A/878/2023 · ge (Art. 8 al. 1 LAVS)
Social Security Contribution Assessment Barred by Unchallenged Tax Rectification
Cited in relation to the special limitation period for contributions on income from self-employment, although the dispositive did not explicitly cite it for the final order, only procedural provisions for appeal were cited there.
AB.2022.00075 · zh (Art. 3 f. und Art. 8 f. des Bundesgesetzes über die Alters- und Hinterlassenenversicherung (AHVG))
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.
710.23.28.79 · bl (Art. 8 AHVG)
Social Security Contributions Based on Taxable Income
This provision specifies how contributions from income from self-employment are calculated.
710.23.28.79 · bl (Art. 8 AHVG)
Social Security Contributions Bound by Tax Authority Income Assessment
Cited as determining the calculation of contributions from income from self-employment.
AB.2022.00046 · zh (Art. 8 AHVG)
Social Insurance Classification Appeal Dismissed: Employment vs. Self-Employment Finding Upheld
This article defines the basis for levying contributions from self-employed persons, which is implicitly related to the finding that the activity was not self-employed.