836.1 FZGLAFCLPP

CH-FR

Art. 23 Gesetz über die Familienzulagen (FZG) - Finanzierung der Familienzulagen zugunsten von Erwerbstätigen

Finanzierung

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Art. 23 FZG · Finanzierung der Familienzulagen zugunsten von Erwerbstätigen

1. Die Finanzierung der Familienzulagen zugunsten der entlöhnten Personen wird gewährleistet durch Barbeiträge der Arbeitgeber, die diesem Gesetz unterstellt sind, und der Arbeitnehmerinnen und Arbeitnehmer, deren Arbeitgeber nach Artikel 6 des Bundesgesetzes vom 20. Dezember 1946 über die Alters- und Hinterlassenenversicherung (AHVG) nicht beitragspflichtig ist; die Beiträge werden in Prozenten der AHV-pflichtigen Löhne festgesetzt.

2. Die Finanzierung der Familienzulagen zugunsten der Selbstständigerwerbenden wird durch deren Barbeiträge sichergestellt; diese werden in Prozenten des Lohns, für den Beiträge an die AHV/IV/EO bezahlt werden müssen, jedoch höchstens des in der obligatorischen Unfallversicherung versicherten Verdiensts, festgesetzt.

3. Auf den Einkommen und den Verdiensten der Arbeitnehmenden und der Selbständigerwerbenden wird innerhalb der gleichen Ausgleichskasse der gleiche Beitragssatz erhoben.

← Art. 22 FZG Gesetz über die Familienzulagen (FZG) - Anwendungsbereich Art. 24 FZG →

Gerichtsentscheide zu dieser Bestimmung (14)

A/3361/2019 · ge (art. 23 al. 1 de la loi sur les allocations familiales (LAF))

Association v. Cantonal Compensation Fund: Professional Training Tax Obligation

Cited in the reasoning as part of the legal framework justifying the dismissal of the appeal on the merits (though not explicitly in the dispositive orders 1-4, it forms the core legal basis for order 2).

A/1817/2016 · ge (Art. 23 al. 1 et 27 de la loi sur les allocations familiales, du 1er mars 1996 (LAF ; RS J 5 10))

Tax Assessment Validity Based on Prior Year Employee Count

Cited regarding the obligation to affiliate to a family allowance fund.

A/1916/2016 · ge (art. 23 al. 1 et 27 de la loi sur les allocations familiales (LAF))

Employer Appeal of Professional Training Tax Assessment Based on December Headcount

Cited in conjunction with Art. 62 LFP to establish which employers are required to pay the contribution.

A/2093/2014 · ge (Art. 23 al. 1 LAF)

Family Allowance Compensation Offset Against Restitution Claim

Cited in the reasoning (point 5) to define which employers must affiliate to a family allowance fund, which determines the insured person's status.

A/2457/2013 · ge (art. 23 al. 1 et 27 de la loi sur les allocations familiales, du 1er mars 1996 (LAF ; RS J 5 10))

Social Security Training Tax Assessment Based on Employee Headcount

Cited in the reasoning section explaining the law, but not in the dispositive.

A/1051/2008 · ge (art. 23 al. 3 LAF)

Domicile vs. Place of Work in Family Allowance Contributions

Cited in the reasoning regarding mandatory affiliation but not in the dispositive.

A/1468/2002 · ge (art. 23 al. 3 LAF)

Family Allowance Contributions vs. Diplomatic Immunity Employment

Cited in the reasoning section as the basis for mandatory affiliation to a family allowance fund, but not explicitly in the final orders (dispositive).

39.2000.81 · ti (Art. 16 e 23 LAF)

Cantonal Family Allowance Fund v. Appellant (Income Recalculation)

Cited for the monthly amount of the allowance received.

39.2000.78 · ti (Art. 16 e 23 LAF)

Repayment of Overpaid Family Allowances Due to Undisclosed Income Changes

Cited in the reasoning (2.11.) regarding base and training allowances, but not explicitly cited in the final orders.

39.2002.38 · ti (Art. 23 cpv. 2 lett. c LAF)

Mother's Appeal for Extension of Early Childhood Allowance Denied

Cited in the reasoning section to support the dismissal of the appeal, concerning the extinction of the right to the allowance.

39.2016.9 · ti (Art. 23 Reg. Laf)

Family Benefits Reduction Based on Hypothetical Income Calculation

Cited in the reasoning regarding justifications that previously allowed for the non-computation of hypothetical income (unemployment).

39.2016.9 · ti (Art. 23 Reg. Laf)

Family Benefits Reduction Based on Hypothetical Income Calculation

Cited in the reasoning regarding reduction of hypothetical income based on entitlement to substitute income benefits (new regulation).

39.2016.9 · ti (art. 23 Reg. Laf)

Family Benefits Reduction Based on Hypothetical Income Calculation

Cited in the reasoning (point 2.3) regarding the previous justification for not calculating imputed income.

39.2016.9 · ti (art. 23 cpv. 1 lett. a)-d) Reg. Laf)

Family Benefits Reduction Based on Hypothetical Income Calculation

Cited in the reasoning when discussing the causes for non-computation of imputed income under the old law (unemployment).