Legislator Jurisprudence & Législation
II 2020 2 • VG SZ II 2020 2 Généré par l'IA

Old Age and Survivors' Insurance Contribution Status Dispute

Numéro de cause II 2020 2
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision

Synthèse Legislator

Généré par l'IA

The case concerns a dispute over the status of contributions to the Old Age and Survivors' Insurance program, where an individual appealed a decision regarding their contribution liability. The court reasoned that the claimant, while employed by a company, was effectively operating as an economically dependent representative of another entity and was therefore not subject to mandatory insurance as an employee under the relevant law, as the relationship did not meet the legal criteria for an employment contract.

Regeste Legislator

Généré par l'IA

Old Age and Survivors' Insurance Contribution Status Dispute: The court reasoned that the claimant, while employed by a company, was effectively operating as an economically dependent representative of another entity and was therefore not subject to mandatory insurance as an employee under the relevant law, as the relationship did not meet the legal criteria for an employment contract.

Mots-clés

Généré par l'IA
assurance de survivants assurance-vieillesse rapport d'assurance statut professionnel condition du cotisant personne morale
Généré par l'IA

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2020 2 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 15. Juli 2020 |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n MLaw Marco Lacher, a.o. Gerichtsschreiber |\n \n\n

\n \n \n \n

\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, \n vertreten durch Rechtsanwältin B.________, |\n \n|\n |\n gegen |\n

\n|\n |\n \n \n1. Ausgleichskasse Schwyz, Rechtsdienst, Postfach 53, 6431 Schwyz, \n Vorinstanz, \n2. F.S.________, \n3. M.________ GmbH, \n4. T.________ AG, \n Beigeladene, |\n

\n\n

\n \n \n \n

\n\n| | | |\n Gegenstand |\n Altersund Hinterlassenenversicherung (Beitragsstatus) |\n \n\n

\n Sachverhalt: