Facts
The case concerns the liability of an authorized signatory for non-remitted social security contributions pursuant to Art. 52 OASI Act. The appellant was responsible for the payroll of company X AG as an authorized signatory and had the power of signature for the bank accounts. He was convicted by the Court of Appeal for repeated violations of the OASI Act, the IV Act, and the Loss of Earnings Compensation Ordinance.
The compensation fund issued a compensation order against the appellant, as he was responsible as an authorized signatory for the non-remittance of the social security contributions. The appellant claimed that, based on instructions from his superior M., he was not allowed to pay the contributions, as M. had set other priorities for the use of the available funds.
Considerations
The Federal Court states that for the assessment of the liability of an authorized signatory under Art. 52 OASI Act, the scope of his power of representation vis-à-vis third parties is not decisive, but rather his specific rights and obligations within the company. The appellant was legally not entitled to disregard the instructions of his superior M. and instead pay the social security contributions.…