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II 2020 56 • VG SZ II 2020 56 Generato dall'IA

Social Security Contribution Calculation Dispute and Procedural Compliance

Numero d'incarto II 2020 56
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'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.

Regesto Legislator

Generato dall'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.

Parole chiave

Generato dall'IA
contributi di sicurezza sociale base di calcolo presupposto processuale fissazione dei contributi calcolo dell'indennità risarcitoria conformità amministrativa
Generato dall'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

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Testo completo

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

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

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\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

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\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

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