Facts
The Federal Supreme Court dismissed an appeal against a judgment of the Social Insurance Court of the Canton of Zurich. The subject of the proceedings was the question of whether two former board members of an employer company must be held personally liable for unpaid AHV contributions.
The Compensation Fund of the Canton of Zurich had obliged the two board members to pay damages of around 1.2 million Swiss francs under Article 52 of the AHVG, after the employer company had not paid the contributions owed. The cantonal court had confirmed these rulings, whereupon the board members appealed to the Federal Supreme Court.
Considerations
The Federal Supreme Court concluded that the lower court had rightly affirmed the appellants' liability for damages. The board members had breached their duty of care by failing to adequately monitor and enforce the employer's obligation to pay contributions. It was also omitted to report the essential changes in the total wages during the current years.
The Federal Supreme Court held that the formal organs of a company - regardless of their actual function and influence - are responsible for fulfilling the legal obligations. An organ must have the necessary knowledge and experience when taking on the mandate. If it cannot…