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II 2020 56 • VG SZ II 2020 56 KI-generiert

Social Security Contribution Calculation Dispute and Procedural Compliance

Geschäftsnummer II 2020 56
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
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Legislator-Zusammenfassung

KI-generiert

A party challenged a decision by a social security equalization fund concerning the calculation of employer contributions, specifically disputing the basis used for determining remuneration subject to levies. The court held that the assessment period for calculating the contribution basis, when challenged by the employer, must adhere strictly to the established legal timelines and procedures for submission and notification, and absent proper adherence to these procedural requirements, the administrative body's calculation method was deemed incorrect, leading to the quashing of the contested assessment.

Legislator-Regeste

KI-generiert

Social Security Contribution Calculation Dispute and Procedural Compliance: The court held that the assessment period for calculating the contribution basis, when challenged by the employer, must adhere strictly to the established legal timelines and procedures for submission and notification, and absent proper adherence to these procedural requirements, the administrative body's calculation method was deemed incorrect, leading to the quashing of the contested assessment.

Schlagwörter

KI-generiert
Sozialversicherungsbeiträge Berechnungsgrundlage Prozessvoraussetzung Beitragsfestsetzung Berechnung der Schadenersatzforderung Verwaltungskonformität
KI-generiert
II 2020 53
Social Security Contribution Calculation Dispute
II 2022 75
Social Security Contribution Calculation Appeal
II 2018 65
Family Equalization Fund Contribution Calculation Dispute
I 2023 64
Claimant v. Social Security Administration (Invalidity Pension Calculation)
II 2022 79
Company Appeal Against Social Security Surcharge Calculation

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Volltext

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\n\n| | | |\n II 2020 56 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 30. Juni 2020 |\n \n\n

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\n\n| | | |\n Besetzung |\n Dr.iur. Vital Zehnder, Vizepräsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n MLaw Aaron Steiner, a.o. Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführerin, \n vertreten durch Rechtsanwalt lic.iur. B.________, |\n \n|\n |\n gegen |\n \n|\n |\n GastroSocial Ausgleichskasse, Buchserstrasse 1, \n Postfach 2203, 5001 Aarau, \n Vorinstanz, |\n \n\n

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