Facts
The case concerns a claim for damages by the Compensation Fund of the Canton of Zurich against the Board of Directors of a company that went bankrupt. The Compensation Fund demanded not only damages for unpaid social security contributions, but also default interest. The lower instance had affirmed the liability for damages, but rejected the claim for default interest.
The Compensation Fund then filed an administrative court appeal with the aim of affirming the obligation to pay default interest. The Federal Social Insurance Office supported the appeal, while the respondent requested its dismissal.
Considerations
The Federal Insurance Court upholds its previous case law, according to which in social insurance law, as a rule, no default interest is owed, unless it is provided for by law. Exceptions were only allowed in cases where the administration contributed to the delay through unlawful or dilatory behavior.
The court rejects a general obligation to pay default interest on claims for damages under Art. 52 OASI Act. An analogous application of the default interest regulation for contribution claims is not possible, as…