Facts
The BVG collective foundation Swiss Life filed a lawsuit against [L.], the owner of a plastering business, who was affiliated with it from January 1984 to the end of March 1997. The pension institution claimed that [L.] had not registered the compulsorily insured employee P. and that employer and employee contributions as well as default interest in the total amount of CHF 45,693.- were owed for the employment periods in the years 1985 to 1995.
The Insurance Court of the Canton of Solothurn dismissed the claim, as the claims asserted were time-barred. The collective foundation then filed an appeal in public law matters.
Considerations
The Federal Supreme Court has changed its previous case law and decided that the due date of contribution claims arising from the subsequent establishment of an individual pension relationship generally does not occur only upon conclusion of the pension contract, but already with the due date of the premium for the contribution-liable work performance. This applies regardless of whether the pension institution was aware of the existence of the pension relationship.
However, the due date may exceptionally be postponed until the (accountable) knowledge of the pension institution, if the employer is responsible for a qualified breach of his…