Facts
Hospital A. operates a childcare facility "B." and provides its employees with financial support (childcare subsidy) for the childcare costs. The compensation fund took the view that these subsidies constitute contributory wages. However, the cantonal court considered the childcare subsidy as a non-contributory family allowance.
The Federal Supreme Court upheld the appeal of the Federal Social Insurance Office and decided that the childcare subsidy cannot be qualified as a family allowance within the meaning of Art. 6 para. 2 lit. f OASIA. The subsidy therefore belongs to the contributory wages.
Considerations
According to the Federal Supreme Court, the term "family allowance" in Art. 6 para. 2 lit. f OASIA is to be understood as a generic term that includes certain allowances such as child, education, household, marriage, and birth allowances. However, the childcare subsidy does not fall under this, as it is not granted to all employees in the same amount, but is income-dependent.
The Federal Supreme Court explains that the legislator pursues the principle of "one child - one allowance" with family allowances in order to achieve equal treatment regardless of income. The…