Facts
On 12 November 1976, the State Council of the Canton of Vaud issued an ordinance establishing a standard vineyard work contract for the districts of Aubonne, Morges, Nyon and Rolle. Article 16 of this contract provided three variants for the payment of social security contributions by the vineyard worker and their employer.
From 1984 onwards, the Vaud Cantonal Compensation Fund modified its practice by assimilating vineyard workers to insured persons whose employer is not required to pay contributions. Vineyard worker R.-A. B. contested this decision before the Vaud Cantonal Insurance Court, which upheld his appeal.
The Vaud Cantonal Compensation Fund then filed an administrative law appeal against this judgment.
Considerations
The Federal Insurance Court considered that the vineyard worker is engaged in dependent employment and that their employer, who has a permanent establishment in Switzerland, is required to pay AHV/IV/EO/AC/AF contributions.
Thus, the procedure for determining the contributions of a self-employed person is not applicable to the vineyard worker. Furthermore, letter a) of the second variant of Article 16 of the standard…