Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
II 2020 56 • VG SZ II 2020 56 Généré par l'IA

Social Security Contribution Calculation Dispute and Procedural Compliance

Numéro de cause II 2020 56
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

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.

Regeste Legislator

Généré par l'IA

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.

Mots-clés

Généré par l'IA
cotisations de sécurité sociale base de calcul condition de recevabilité fixation des cotisations calcul de l'indemnité réparatrice conformité administrative
Généré par l'IA
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

Vous souhaitez savoir comment cet arrêt s'applique à votre dossier ?

Analysez cette décision avec la législation fédérale, le droit cantonal, la doctrine et la jurisprudence subséquente dans Legislator AI.

Ouvrir dans Legislator →

Texte complet

\n \n \n \n \n

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

\n \n \n \n \n

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

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

\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

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

\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

\n