836.11
CH-TG
§ 7 Familienzulagenverordnung (TG FamZV) - Beiträge an die kantonale Familienausgleichskasse
§ 7 TG FamZV · Beiträge an die kantonale Familienausgleichskasse
1. Die Beiträge der Selbständigerwerbenden, der Arbeitgeber sowie der Arbeitnehmerinnen und Arbeitnehmer nicht beitragspflichtiger Arbeitgeber an die kantonale Familienausgleichskasse betragen 1.4 % des AHV-pflichtigen Einkommens.
1bis. Die Beiträge der Selbständigerwerbenden einerseits und die Beiträge der Arbeitgeber und der Arbeitnehmerinnen und Arbeitnehmer nicht beitragspflichtiger Arbeitgeber andererseits sind separat auszuweisen.
2. Die Verwaltungskosten sind im Beitragssatz enthalten und separat auszuweisen.
Gerichtsentscheide zu dieser Bestimmung (9)
AF.7.20.2.2021 · vd (Art. 7 al. 1 RFA)
Insured Person v. State Benefits Authority (Agricultural Allowances)
Cited to establish that horses kept in the context of a riding stable are not considered cattle under this specific regulation.
39.2019.4 · ti (Art. 7 cpv. 1 OAFam)
Worker's Family Allowances Denial Upheld Due to Third-Country National Status
This provision establishes that family allowances for children residing abroad are paid only if prescribed by international agreements, which was a determining factor in confirming the initial denial (though the specific article is cited in the reasoning that leads to the rejection).
11.2016.6 · ti (art. 7 cpv. 1 OAFam)
Modification of Interlocutory Spousal and Child Support Following Divorce Decree
Cited in the reasoning that justifies the modification of the child support obligation due to the loss of family allowances following the transfer abroad.
39.2015.14 · ti (Art. 7 cpv. 1 OAFAM)
Claimant's Appeal Regarding Family Allowances After Departure from Switzerland
This provision establishes that family allowances for children residing abroad are paid only if prescribed by international agreements, which led to the rejection of the appeal for the period starting January 1, 2015.
S 96 668 · lu (Art. 7 Abs. 1 FLV)
Horse Pension as Land-Dependent Agricultural Activity for Family Allowances
Cited as the general basis for which types of operations are subject to the family allowance scheme.
S 96 668 · lu (Art. 7 Abs. 2 lit. a FLV)
Horse Pension as Land-Dependent Agricultural Activity for Family Allowances
Cited to discuss the exclusion criteria for operations closely linked to commercial or industrial activities.
S 96 668 · lu (Art. 7 Abs. 2 lit. b FLV)
Horse Pension as Land-Dependent Agricultural Activity for Family Allowances
Cited to mention the exclusion of forest land not connected to an agricultural operation.
39.2015.14 · ti (art. 7 cpv. 1 OAFAM)
Cantonal Insurance Tribunal Decision on Exportability of Family Allowances During World Tour
Cited as the main legal basis for denying family allowances for children residing abroad from January 1, 2015, due to the lack of an applicable international agreement.
39.2015.14 · ti (art. 7 cpv. 1bis OAFam)
Cantonal Insurance Tribunal Decision on Exportability of Family Allowances During World Tour
Mentioned in the legal reasoning concerning presumptions of domicile for children pursuing education abroad, but not in the dispositive.