§ 2 Family Allowances Act (Cantonal Family Allowances Act, FZG) - Applicability

1. This law applies to

a. employers who are liable to pay contributions according to Article 12 of the Federal Act on Old Age and Survivors' Insurance (AHVG) of December 20, 1946, if the company's legal seat is located in the canton or, if absent, if the employer resides in the canton,

b. employees of non-contributing employers according to Article 6 AHVG,

c. individuals who are mandatorily insured as self-employed under AHV,

d. non-employed persons according to Article 19 paragraphs 1 and 1bis of the Family Allowances Act, who reside in the canton.

2. Employees in the sense of paragraph 1b are persons who are registered for AHV in the canton.

3. Branch offices are subject to this law if they are located in the canton. The Family Compensation Fund of the Canton of Lucerne may agree on divergent arrangements with out-of-canton family compensation funds for the subjection of branch offices.

4. The Government Council shall regulate, subject to the Family Allowances Act, further details on the collection of family allowances by non-employed persons, such as the applicable tax values and the consideration of actual economic conditions, by ordinance.

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