Facts

[A.], born in 1948, filed an application for unemployment compensation as of September 1, 2009 on June 28, 2009. The Unemployment Insurance Fund of Obwalden and Nidwalden then provided daily allowance benefits from September 1, 2009 to October 18, 2011. [A.] had also registered with the Disability Insurance (IV) to receive benefits. The IV Office of Nidwalden awarded [A.] a quarter disability pension of the Disability Insurance with effect from August 1, 2009 and a full disability pension with effect from April 1, 2011 by order of December 20, 2011.

Following the pension order of the IV Office, the Unemployment Insurance Fund obliged [A.] to reimburse the daily allowances paid from September 1, 2009 to October 18, 2011, limited to the amount of the benefits paid by the IV for the same period in the amount of CHF 19,218.15. The IV Office set the subsequent payment for the period from April 1, 2011 to February 29, 2012 at CHF 18,678 and declared an offset in the amount of CHF 8,883.60 with a claim of the Unemployment Insurance Fund and in the amount of CHF 3,872 with a claim of the Compensation Fund.

Considerations

The Federal Supreme Court decided that the offsetting of the claims of the AHV and IV with the subsequent payment of the IV benefits to [A.] must be made in accordance with the order of priority in para. 10061 of the Pension Directive (RWL). Accordingly, claims of the AHV and IV are to be satisfied with priority over intersystemic claims of other social insurance providers.

The IV Office…