Facts
The Federal Social Insurance Office (BSV) filed an appeal against the decision of the Administrative Court of the Canton of Zug, which found that the offsetting of the personal AHV/IV/EO contributions by the Compensation Fund of the Canton of Zug was not justified. The insured person G. had reported an income from self-employment of CHF 82,237.- for the 2009 financial year, whereby the tax authorities in their notification to the Compensation Fund stated that no personal AHV/IV/EO contributions had been deducted from the income.
Considerations
The Federal Supreme Court dismissed the appeal of the BSV. It stated that according to the amendment of the Federal Law on Old-Age and Survivors' Insurance (AHVG) that entered into force on January 1, 2012 to improve the implementation of the AHV, the Compensation Funds must consider the income from self-employment reported by the tax authorities as net income and offset the personal AHV/IV/EO contributions on it. However, this does not apply…