Art. 8 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants

AB.2024.00039 · zh (Art. 8 lit. a AHVV)

Employer Pension Contributions Taxable Due to Unilateral Alteration Power

Cited as the exception to the general rule for determining taxable income, specifically regarding employer contributions to pension funds.

AHV.2020.15 · sg (Art. 8 lit. a AHVV)

Welfare Fund Payments Taxable as Earned Income

Cited in the reasoning to reject the appellant's claim that the payments were exempt as employer contributions to pension institutions.

A/2233/2020 · ge (Art. 8 RAVS)

Employer Contributions to Foreign Pension Scheme Subject to Swiss Social Security Contributions

Used to determine that the exceptions to the relevant salary do not apply to the payments made to the British pension fund.

AB.2016.00080 · zh (Art. 8 lit. a AHVV)

Employer Not Exempt from Pension Contributions Despite Covering Employee Share

This provision concerns the exclusion of certain employer contributions to pension funds from the definition of 'assessable wage' for social security contributions. The court's decision hinges on whether the employer's contributions in this case qualified for this exclusion, which it determined they did not.

AB.2016.00047 · zh (Art. 8 lit. a AHVV)

Employer Pension Contributions Not Taxable Income

This provision is cited as the condition under which employer contributions to occupational pensions are not considered decisive income, which is the main ground for the court's decision to partially uphold the appeal.

AB.2014.00026 · zh (Art. 8 lit. a AHVV)

Employer Discretion Over Early Retirement Payments Makes Them Taxable

This provision defines exceptions to the definition of 'massgebender Lohn' (assessable income) for social security contributions, specifically regarding employer contributions to pension schemes. The court determined this exception was not met in this case.

VG.2015.00002 · gl (Art. 8 lit. a AHVV)

Employer pension contributions are taxable wages.

Discussed to determine if employer contributions to pension funds qualify for exemption from the relevant wage calculation.

2013.OG.V.12 · ur (Art. 8 lit. a AHVV)

Reliance Protection Denial and Pension Contribution Taxation

Cited in the reasoning defining which employer contributions are excluded from the decisive salary.

2012.06.28.sv.7 · bl (Art. 8 lit. a AHVV)

Employer Payments for Early Retirement Buy-Outs Not Subject to Social Security Contributions

Used to determine that the one-time deposit for pension fund buy-outs is exempt from social security contributions.

AHV.2010.4 · sg (Art. 8 lit. a AHVV)

Employer Pension Contributions and Social Insurance Liability

This provision governs the exclusion of employer contributions to pension schemes from the definition of relevant salary, forming the substantive basis for allowing the appeal.

AHV.2010.4 · sg (Art. 8 lit. a AHVV)

Occupational Pension Contributions Exemption from Social Security

This provision defines what is excluded from the conclusive salary, which is the core issue resolved by allowing the appeal.

AB.2007.00011 · zh (Art. 8 lit. a AHVV)

Employer's Voluntary Pension Contributions Subject to Social Security Tax

This provision is used to determine which contributions are not considered part of the relevant income for social security contributions, specifically whether employer contributions to pension institutions meet the criteria for tax exemption.

AB.2007.00011 · zh (Art. 8 lit. a AHVV)

Employer Pension Contributions as Contributory Wages

The payments were correctly qualified as taxable income because they did not qualify as employer contributions to supplementary pension institutions exempt from contributions according to this article.

AB.2005.00032 · zh (Art. 8 Abs. 1 lit. a AHVV)

Social Security Contributions on Deferred Bonuses, Pension Payments, and Warrant Appreciation Rights

The court ultimately rejects the argument that the contributions paid to the pension foundation fall under the exemption rule of this provision, classifying them instead as mandatory wage components.

S 2007 103 · gr (Art. 8 lit. a bzw. lit. b AHVV)

Disability Benefits Appeal Based on Unreported Income Calculation

Cited to support the exclusion of certain employer contributions from the relevant salary base for disability assessment.