831.101
CH-JU
CH-JU
Art. 13 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
8. Santé, travail, sécurité sociale » 83. Assurances sociales » 831. Assurance-vieillesse et survivants, assurance-invalidité
Art. 13 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
1 Une contribution aux frais d'administration de 2,5 % des cotisations à verser à la caisse de compensation est perçue des employeurs, des personnes exerçant une activité lucrative et des personnes sans activité lucrative.
2 Les employeurs paient une contribution aux frais d'administration de 2,3 % s'ils utilisent la plate-forme informatique sécurisée de la caisse de compensation pour déposer leur déclaration de salaires selon le standard agréé ou pour encoder leur déclaration de salaires.
← Art. 12 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
8. Santé, travail, sécurité sociale » 83. Assurances sociales » 831. Assurance-vieillesse et survivants, assurance-invalidité
Art. 14 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants →
Décisions judiciaires appliquant cette disposition (14)
30.2022.19 · ti (Art. 13 OAVS)
Taxability of Housing Provided to Cross-Border Employees
Cited as the legal basis for valuing in-kind benefits of a different nature when the rental value significantly exceeds the minimum rates set out in Art. 11 OAVS.
42.2023.2 · ti (Art. 13 OAVS)
Company Ordered to Repay Overpaid COVID-19 Benefits Following Audit Revealing Undeclared Income
Cited in the reasoning regarding the inclusion of fringe benefits (private vehicle use) in income calculation, but not explicitly cited in the dispositive orders 1, 2, 3.
30.2019.30 · ti (Art. 13 OAVS)
Housing Allowance as Taxable Income in Social Security Contributions
Cited in the reasoning concerning the valuation of in-kind benefits of another kind, relevant to the decision.
A/1265/2017 · ge (Art. 13 RAVS)
Appeal Regarding Employer Contributions for Subcontractor and Managing Partners' Capital Contribution
Cited in the reasoning regarding the basis for contributions on remuneration.
VBE.2016.645 · ag (Art. 13 AHVV)
Taxable Income: Private Use of Company Cars and Office Space
Cited for the principle that the value of benefits in kind must be estimated.
AGVE.2017.5 · ag (Art. 13 AHVV)
Taxable Income: Company Cars and Office Space Compensation
This provision allows for the estimation of the value of benefits in kind, which is applied in determining the value of the private use of company cars based on tax authority guidelines.
30.2016.19 · ti (Art. 13 OAVS)
Social Security Contributions on Partnership Payments and Taxable Benefit in Kind for Company Administrator
Cited in the reasoning to support the confirmation of the assessment concerning the private use of the company vehicle by TERZ 2.
30.2014.30 · ti (Art. 13 OAVS)
Social Security Contributions on In-Kind Benefits (Accommodation and Meals)
Cited in the reasoning section regarding the case-by-case valuation by the compensation office of benefits in kind of another nature.
30.2013.56 · ti (art. 13 OAVS)
Social Security Contributions Retroactive Assessment Dispute
Cited for how other benefits in kind are valued case by case by the compensation fund.
30.2007.32 · ti (art. 13 OAVS)
Social Security Contribution Dispute Over Volunteer-Like Payments
Cited in the reasoning regarding the case-by-case valuation of other benefits in kind by the Compensation Fund.
30.2013.56 · ti (Art. 13 OAVS)
Employer Appeals Retrospective Social Contribution Assessment Based on Good Faith and Prior Audits
Cited in relation to the valuation of benefits in kind, used within the grounds for the final ruling regarding reimbursements.
30.2014.30 · ti (art. 13 OAVS)
AVS Contributions on Employee Accommodation and Meal Allowances Upheld
Cited as the legal basis for the assessment of in-kind benefits of another nature (alloggi) on a case-by-case basis.
30.2016.19 · ti (art. 13 OAVS)
Social Security Recovery Dispute: Partnership Income vs. Dependent Salary and Vehicle Use
Used to confirm the assessment of the private use of the company vehicle by TERZ 2 as a benefit in kind.
30.2022.19 · ti (Art. 13 OAVS)
Swiss Company v. Social Security Fund Reclassification of Employee Housing Costs
Cited during the reasoning to evaluate in-kind benefits of another nature on a case-by-case basis, which justifies the retention order.