831.101
CH-JU
CH-JU
Art. 23 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. 23 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
1 La Caisse cantonale de compensation est chargée du contrôle de l'organisation et de l'administration des agences communales AVS, pour autant qu'il ne s'agisse pas d'agences soumises à la revision prévue à l'article 22, alinéa 2, ci-dessus.
2 La Caisse cantonale de compensation est autorisée à faire opérer le contrôle par un de ses employés qualifiés pour ce travail.
3 Le contrôle a lieu sur place au moins tous les deux ans. Le résultat en est consigné dans un rapport adressé au Département de la Santé et des Affaires sociales et au conseil communal à l'intention du préposé.
4 Le contrôle de la Caisse cantonale de compensation concerne en particulier l'organisation de l'agence communale AVS, le fonctionnement du système des décomptes et des sommations, l'enregistrement régulier de tous les assujettis à cotisation et l'établissement exact de la situation des bénéficiaires de rentes transitoires. Il s'effectue selon les prescriptions légales.
← Art. 22 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. 24 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 (446)
VVGE.2011.13.Nr.57 · ow (Art. 7 und 23 AHVV)
Social Security Contributions on Dividends Reclassified as Salary
Used to determine that compensation can be considered earned income (assessable salary) or profit distribution (capital gain) and that compensation not justified by the employment relationship is not assessable salary but profit distribution.
BGE 98 V 243 (Art. 23 al. 4 RAVS)
Swiss Old-Age and Survivors Insurance self-employment contribution assessment where tax authority data is unusable because it includes wage income.
Cited in the reasoning to establish the principle that compensation funds are bound by tax authority data, but not used in the dispositive.
200 2025 365 · be (Art. 23 Abs. 4 AHVV)
Appeal Dismissed: Binding Effect of Tax Assessment on Social Security Contributions
This provision regarding the binding nature of tax notifications on compensation funds was applied to uphold the contested decision.
S1 23 130 · vs (art. 23 al. 4 RAVS)
Appeal Regarding Revised Social Security Contribution Assessments Upheld
Cited in the reasoning explaining that the compensation office is bound by the figures provided by the cantonal tax authorities.
A/4238/2024 · ge (Art. 23 RAVS)
Social Insurance Contribution Revision Based on Reclassified Tax Income Denied
Cited regarding the reliance on cantonal tax determinations for establishing determining income and equity capital.
608 2025 16 · fr (art. 23 al. 1 RAVS)
Independent Contractor Provisional Contribution Assessment and Late Payment Interest
Cited in the reasoning to explain the basis for establishing the determining income by reference to tax assessments.
608 2025 16 · fr (art. 23 al. 4 RAVS)
Independent Contractor Provisional Contribution Assessment and Late Payment Interest
Cited in the reasoning to establish that compensation funds are bound by cantonal tax authorities' data.
S 2023 46 · zg (Art. 23 Abs. 1 AHVV)
Appeal Against Social Security Contributions Based on Reclassified Foreign LLC Income
This article delegates the determination of contribution-relevant income primarily to the tax authorities, referenced in the context supporting the decision in order 1.
S 2023 46 · zg (Art. 23 Abs. 4 AHVV)
Appeal Against Social Security Contributions Based on Reclassified Foreign LLC Income
This article states that tax authority indications are binding for compensation offices regarding the calculation basis (income and equity), referenced in the context supporting the decision in order 1.
AB.2024.00013 · zh (Art. 23 Abs. 4 AHVV)
Musician's Dividends and Social Security Contributions: Tax Classification Binding Absent Serious Doubt, with Partial Recalculation and Costs Awarded
States that the information provided by cantonal tax authorities is binding for the compensation offices.
AB.2024.00089 · zh (Art. 23 Abs. 1 AHVV)
Claimant v. Social Insurance Institution (Incorrect Income Assessment)
This provision, defining which authority determines the income for contributions, was overridden because a clear factual error in the tax declaration required deviation from the tax assessment.
AB.2024.00089 · zh (Art. 23 Abs. 4 AHVV)
Claimant v. Social Insurance Institution (Incorrect Income Assessment)
This provision mandates that the tax authority's findings are binding, but the court found grounds to deviate due to a social security-relevant factual error.
A/617/2024 · ge (art. 23 al. 4 RAVS)
Appeal Regarding Social Security Contribution Reduction Based on Inaccessible Foreign Assets
Cited in the reasoning regarding the binding nature of cantonal tax authority data, but not explicitly in the final orders.
AB.2023.00091 · zh (Art. 23 Abs. 1 AHVV)
Social Security Authority Must Independently Determine Self-Employed Income from Estimated Tax Assessment
Cited in the reasoning regarding the obligation of tax authorities to determine income for contributions and the subsidiary application of cantonal assessments.
AB.2023.00091 · zh (Art. 23 Abs. 2 AHVV)
Social Security Authority Must Independently Determine Self-Employed Income from Estimated Tax Assessment
Cited in the reasoning to justify the use of cantonal assessments when federal assessments are unavailable or insufficient.