Cantonal Equalization Office v. Appellant (COVID-19 Loss of Earnings Compensation)

An appellant sought reimbursement under the COVID-19 loss of earnings compensation scheme for the period from April 1 to June 30, 2020, after their self-employment income dropped below a certain threshold due to the pandemic, but the relevant cantonal equalization office denied the claim on the basis that the necessary income reduction was not definitively established for the entire three-month period under the applicable regulations. The court reasoned that for the purpose of establishing the income loss for the specific three-month period mandated by the relevant regulation, it was necessary to demonstrate that the required income threshold was met across the entire period, and since the evidence only showed an income reduction for a portion of that time, the overall claim for the quarter could not be granted.