Facts
Employer audits conducted on behalf of the Federal Compensation Office (EAK) revealed that the Federal Department of Defence, Civil Protection and Sports (VBS) had not accounted for payments to Publica (the Federal Pension Fund) for early retirements as relevant salary. The EAK considered these contributions as relevant salary and ordered the payment of parity contributions.
The Administrative Court of the Canton of Bern overturned the EAK's objection decision. Subsequently, the Federal Social Insurance Office (BSV) filed an administrative court appeal with the aim of overturning the lower court's decision.
Considerations
According to the Federal Supreme Court, the federal payments to Publica for early retirement fall under the concept of relevant salary pursuant to Art. 5 para. 2 AHVG. These are monetary benefits provided due to the prematurely terminated employment relationship and thus represent unfunded income from dependent employment, which is generally subject to AHV contribution obligations.
The question is whether the exemption provision of Art. 8 let. a AHVV applies, which excludes statutory contributions by the employer to pension institutions from the relevant salary. The Federal Supreme Court…