Legislator Jurisprudence & Législation
831.101 CH-JU

Art. 25 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
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Art. 25 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants

Le Département de la Santé et des Affaires sociales fixe, d'entente avec le Département des Finances, les honoraires de l'office de revision pour les travaux de revision et les contrôles des employeurs selon les articles 22 et 24 de la présente ordonnance. Ces honoraires sont supportés par la Caisse cantonale de compensation et payés par elle.

← Art. 24 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. 26 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants →

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Décisions judiciaires appliquant cette disposition (113)

608 2025 16 · fr (art. 25 al. 1 RAVS)
Independent Contractor Provisional Contribution Assessment and Late Payment Interest
Cited in the reasoning to support the discussion regarding the definitive fixing of contributions which directly relates to the amount of late payment interest.
42.2020.25 · ti (Art. 25 OAVS)
Dentist's Appeal of COVID-19 Compensation Denial Based on Advance Income Calculation
This provision concerning rectification based on tax assessment is mentioned in reference to a formal decision for 2018 contributions.
2021.02.11.sv.2 · bl (Art. 25 Abs. 1 AHVV)
Social Security Contribution Classification: Self-Employed vs. Non-Employed Status
Cited regarding the compensation offices' role in setting contributions and offsetting advance payments.
AB.2018.00102 · zh (Art. 25 Abs. 1 AHVV)
Social Insurance Contributions for Real Estate Income as Self-Employment
Cited in the reasoning (E. 4.2.4) regarding the adjustment of advance payments based on subsequent final assessments, which is relevant to the calculation context.
30.2019.32 · ti (art. 25 cpv. 1 OAVS)
Social Security Late Contribution Default Interest Upheld
This provision concerns the Compensation Fund's duty to issue a final decision for the contribution year and offset advance payments.
30.2019.32 · ti (art. 25 cpv. 2 OAVS)
Social Security Late Contribution Default Interest Upheld
This provision was cited regarding the deadline (30 days) for paying contributions not settled by the insured after invoicing.
AB.2017.00062 · zh (Art. 25 Abs. 2 AHVV)
Social Security Contribution Interest Adjustment Challenge
Cited in the reasoning (E. 3.2) as the provision governing back-payments upon final assessment, which the court found inapplicable to the case (unlike advance payment adjustments).
AB.2013.00011 · zh (Art. 25 Abs. 1 AHVV)
Social Security Overpayment Interest Dispute: Abuse of Rights Found
Cited for the determination of contributions and offset with advance payments.
AB.2013.00011 · zh (Art. 25 Abs. 2 und 3 AHVV)
Social Security Overpayment Interest Dispute: Abuse of Rights Found
Cited for the procedure of refunding or offsetting excess contributions.
AB.2013.00006 · zh (Art. 25 Abs. 1 AHVV)
Social Security Overpayment Interest Dispute and Bad Faith Payments
Cited in the reasoning section concerning the final assessment of contributions and offsetting with advance payments.
AB.2013.00006 · zh (Art. 25 Abs. 2 und 3 AHVV)
Social Security Overpayment Interest Dispute and Bad Faith Payments
Cited in the reasoning section concerning the reimbursement and offsetting of overpaid contributions.
AB.2013.00029 · zh (Art. 25 Abs. 1 AHVV)
Insured v. Social Insurance Institution (Supplementary Assessment, Contribution Overpayments, and Delay in Definitive Assessments)
Cited in the reasoning to describe the procedure for final contribution settlement.
30.2013.36 · ti (Art. 25 cpv. 1 OAVS)
Social Security Contribution Assessment Timeliness and Tax Ruling Application
Cited in the reasoning defining the extraordinary procedure for contribution calculation following significant changes in income basis.
30.2013.36 · ti (Art. 25 cpv. 3 OAVS)
Social Security Contribution Assessment Timeliness and Tax Ruling Application
Cited in the reasoning describing how contributions are set annually under the extraordinary procedure when income changes permanently.
30.2012.34 · ti (art. 25 OAVS)
Independent Professional's Appeal Against Social Security Contribution Assessment Based on Doubled Income
Cited in the reasoning regarding the basis for the provisional decision.