Facts
The Compensation Fund of the Canton of Zurich issued a decree stating that Rasier Operations B.V. with its registered office in the Netherlands as the employer and Uber Switzerland GmbH as its branch in Switzerland are required to pay social security contributions for the year 2014. Rasier Operations B.V. and Uber Switzerland GmbH filed an objection, which was partially upheld. The Compensation Fund then filed a complaint with the Federal Supreme Court against the decision of the Social Insurance Court of the Canton of Zurich, which had upheld the complaint of Uber Switzerland GmbH and found that it was not subject to the obligation to pay contributions.Considerations
The Federal Supreme Court dismissed the Compensation Fund's complaint. It stated that Art. 12 para. 2 OASIA links the obligation to pay contributions exclusively to the employer. Since the Compensation Fund did not claim that Uber Switzerland GmbH was the employer of the UberPop drivers, it cannot be held liable for contributions, regardless of whether it is a branch of Rasier Operations B.V. or not. The wording of Art. 12 para. 2 OASIA does not allow for the Swiss branch to be equated with the foreign employer. The view expressed in the literature that a Swiss branch should be treated the same as a Swiss employer…