831.101
CH-JU
CH-JU
Art. 7 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. 7 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
1 Le préposé est nommé pour une période déterminée par le conseil communal ou par l'assemblée communale. Il doit posséder les connaissances professionnelles permettant de diriger un bureau et les qualités que l'on exige dans les rapports avec le public.
2 La charge de préposé peut aussi être confiée à titre accessoire à un fonctionnaire ou employé de la commune, ou encore à un tiers.
3 Le préposé et son personnel sont soumis aux mêmes prescriptions légales et réglementaires que les autres fonctionnaires et employés de la commune.
← Art. 6 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. 8 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 (158)
5V 19 52 · lu (Art. 7 AHVV)
Chimney Sweep Company Apprentice Driving Costs AHV Remuneration
This article is cited as part of the legal basis determining the applicable law.
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.
BVGE-2014-44 (Art. 7 RAVS)
Function Bonus Calculation, Social Security, and Interest Dispute
Cited for a non-exhaustive list of elements included in the decisive salary for social security contributions.
C-2664/2023 (art. 7 lett. b OAVS)
Old-Age Insurance Contributions: Assessable Income Calculation Dispute
Specifies that residence and cost-of-living allowances are part of the decisive salary for calculating contributions.
SV2 2025 14 · gr (Art. 7 lit. q AHVV)
Early Retiree Status vs. Bridging Pension Contributions for Social Security Classification
Applied to classify the transition payment as income subject to AHV contributions, which must be registered under the year of activity.
A/4238/2024 · ge (Art. 7 RAVS)
Social Insurance Contribution Revision Based on Reclassified Tax Income Denied
Cited to detail what the determining salary for calculating contributions includes.
A/2458/2020 · ge (art. 7 let. f du règlement sur l'assurance-vieillesse et survivants du 31 octobre 1947 (RAVS - RS 831.101))
Accident Disability Pension Appeal Dismissed Based on Expert Report and Loss of Earnings Threshold
Cited in the reasoning in connection with LAVS to determine benefits in kind as part of the decisive salary.
PVG 2024 5 · gr (Art. 7 Bst. q AHVV)
Military Integrity Damage Pension as Pension Income for Social Security Contributions
Cited in the final conclusion to classify the integrity impairment pension within the scope of pensions that are otherwise not subject to contribution liability under this specific provision.
II 2024 31 · sz (Art. 7 AHVV)
Social Security Contributions on Shareholder-Employee Profit Distributions
Cited in the reasoning to specify non-exhaustive components of taxable salary, such as benefits in kind and profit shares.
30.2023.10 · ti (art. 7 lett. l OAVS)
Claimant v. School Association (Social Security Employment Classification)
Cited to define salary components for liberal teachers, forming part of the detailed analysis leading to the final decision.
A/2458/2020 · ge (art. 7 let. f du règlement sur l'assurance-vieillesse et survivants du 31 octobre 1947 (RAVS - RS 831.101))
Claimant v. Insurance Company Regarding Disability Benefits and Pension Calculation
Cited in relation to the income recorded in the individual AVS account.
30.2022.19 · ti (Art. 7 lett. f OAVS)
Taxability of Housing Provided to Cross-Border Employees
Cited as the basis for concluding that regular in-kind benefits form part of the determinant income, which justifies upholding the administrative assessment.
A/3825/2022 · ge (Art. 7 du règlement sur l’assurance-vieillesse et survivants, du 31 octobre 1947 (RAVS - RS 831.101))
Employer Social Security Contributions Reassessment for Private Vehicle Use
Cited to reference elements of determining salary, specifically regular in-kind benefits.
Arr.t.2022.651 · vd (Art. 7 let. h RAVS)
Social Security Contributions on Remuneration to Foreign-Based Managing Associates
Cited to support the finding that remuneration paid to members of the administration/directing bodies constitutes a salary determining for contributions.
AB.2021.00076 · zh (Art. 7 lit. h AHVV)
Social Insurance Reassessment of Honoraria for Non-Profit Foundation Board Members
Cited in the reasoning section (Erwägung 1.3) as the provision stipulating that emoluments to board members are part of the relevant wage for contribution calculation.