830.1 ATSGLPGA

CH

Art. 26 Legge federale del 6 ottobre 2000 sulla parte generale del diritto delle assicurazioni sociali (LPGA) - Interessi di mora e interessi compensativi

LPGA; Capitolo 3: Disposizioni generali riguardanti le prestazioni e i contributi

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Art. 26 LPGA · Interessi di mora e interessi compensativi

I crediti di contributi dovuti o di contributi indebitamente riscossi sottostanno rispettivamente a interessi di mora o rimunerativi. Il Consiglio federale può prevedere eccezioni per importi esigui e termini di breve durata.

Sempre che l’assicurato si sia pienamente attenuto all’obbligo di collaborare, l’assicurazione sociale deve interessi di mora sulle sue prestazioni dopo 24 mesi dalla nascita del diritto, ma al più presto 12 mesi dopo che si è fatto valere il diritto.

Se i ritardi sono causati da assicuratori esteri non sono dovuti interessi di mora.

Non hanno diritto a interessi di mora: a. la persona avente diritto alle prestazioni o i suoi eredi, se le prestazioni sono versate retroattivamente a terzi; b. i terzi che hanno versato anticipi o fornito prestazioni anticipate ai sensi dell’articolo 22 capoverso 2 e ai quali le prestazioni accordate retroattivamente sono state cedute; c. le altre assicurazioni sociali che hanno fornito prestazioni anticipate ai sensi dell’articolo 70.

← Art. 25 LPGA Legge federale del 6 ottobre 2000 sulla parte generale del diritto delle assicurazioni sociali (LPGA) - Scopo e oggetto Art. 27 LPGA →

Decisioni giudiziarie che applicano questa disposizione (972)

200 2016 1096 · be (Art. 26 Abs. 2 ATSG)

Invalidity Pension Entitlement Date and Degree Dispute (Depression/Personality Disorder)

Interest on awarded benefits (late payment) was determined to be due in reference to this article and ATSV.

C-448/2023 (art. 26 al. 2 LPGA)

Swiss Disability Insurance for French National with Spinal Fracture

Provision applied to award interest on the pension.

C-1160/2023 (Art. 26 Abs. 2 ATSG)

Austrian Resident Entitled to Retroactive Swiss Disability Pension

Cited for the potential obligation to pay interest on overdue pension payments.

C-5771/2022 (Art. 26 Abs. 2 ATSG)

Disability Pension Revision Not Justified for German National Residing in Switzerland

This provision addresses the payment of default interest on pension entitlements. It was referenced for the lower instance to calculate potential accrued interest.

C-1285/2022 (Art. 26 Abs. 2 ATSG)

Disability Pension Awarded Due to Incomplete Investigation and Flawed Psychiatric Evaluation

Mentioned as a basis for potentially calculating default interest on pension payments.

C-2359/2021 (Art. 26 Abs. 2 ATSG)

Social Security Invalidity Pension Entitlement

Used to order the calculation of default interest on the awarded pension.

200 2025 330 · be (Art. 26 Abs. 1 ATSG)

Appeal Dismissed: Mandatory Health Insurance Premium Collection Upheld

Cited in the reasoning regarding late payment interest, but not in the final orders.

VBE.2024.583 · ag (Art. 26 Abs. 1 ATSG)

Insurer Wins Against Former Client for Unpaid Premiums, Collection Costs Excluded

Cited as the basis for the obligation to pay default interest on overdue contributions.

S 2024 113 · zg (Art. 26 Abs. 1 ATSG)

Insured Person v. Health Insurer: Premium Debt, Payment Allocation, and Fee Dispute

Cited in the reasoning as the basis for requiring default interest on overdue contributions.

725.2023.260 · bl (Art. 26 Abs. 2 ATSG)

Insurer Ordered to Pay for Family Home Care Post-Brain Injury

Basis for calculating default interest on delayed payments from February 20, 2021, onwards.

VBE.2024.530 · ag (Art. 26 Abs. 1 ATSG)

Enforcement of Unpaid Health Insurance Premiums Invalid Due to Prior Subsidy Payment

Cited as the basis for interest claims only applying to due contributions.

VBE.2024.415 · ag (Art. 26 Abs. 2 ATSG)

Disability Benefits Calculation for Irregular Employment

Cited to regulate the entitlement to default interest on delayed payments of daily allowances.

32.2025.13 · ti (art. 26 cpv. 4 LPGA)

Disability Pension Calculation and Default Interest Appeal

This article was cited in the reasoning to confirm that no exception applied regarding the payment of default interest, leading to the modification of the appealed decision on this point.

A/1868/2022 · ge (Art. 26 al. 2 LPGA)

Insured Disability Pension Appeal: Work Capacity and Impairment Rating Determination

Cited as the legal basis for awarding statutory default interest on late payments.

C-2297/2022 (Art. 26 Abs. 2 ATSG)

Disability Pension Entitlement Retroactively Granted

Cited as the basis for the obligation of the IV-Stelle to verify if default interest is owed on pension claims.