Activity of a professional guardian as self-employment

Facts

The appellant, a jurist and mediator, is employed as a professional guardian for the Child and Adult Protection Authority (KESB) of District X. The KESB had entrusted her with two guardianships. However, the Compensation Fund of the Canton of Zurich classified the appellant as an employed person, whereupon she filed an appeal.

The Federal Supreme Court had to assess whether the appellant's activity as a professional guardian should be classified as self-employment or employment under AHV contribution law.

Considerations

The Federal Supreme Court concluded that the appellant's activity as a professional guardian should be considered as self-employment. Although her activity exhibits characteristics of both self-employment and employment, the criteria indicating self-employment predominate overall.

The decisive factor is that the appellant is not integrated into the KESB's work organization. She is not bound to specific working hours or a predetermined workplace. Moreover, she enjoys a relatively extensive autonomy in the exercise of her duties within the framework set by the KESB. Although the KESB exercises a certain degree of supervision and control over the guardianship activities, the frequency and intensity of this influence is legally limited and depends on the specific circumstances.

Regarding economic dependence, the…