Facts
The case concerns the calculation of the AHV (Old Age and Survivors' Insurance) contribution for a non-employed person who was only subject to the contribution obligation for one month. The compensation fund had calculated the contribution based on the total assets as of December 31, 2004 and a pro-rata conversion to the one-month contribution period. The Insurance Court of the Canton of Solothurn overturned the objection decision and referred the matter back to the administration to determine the contribution based on the assets as of December 31, 2004 without pro-rating.
The Federal Social Insurance Office filed an administrative court appeal with the request to confirm the objection decision. The appellant and the compensation fund requested that the appeal be dismissed.
Considerations
The Federal Supreme Court dismissed the administrative court appeal. It stated that the calculation method of the compensation fund and the Federal Social Insurance Office was contrary to the law and the ordinance.
According to the law and the ordinance, the contribution of non-employed persons must be assessed according to their social circumstances, with an annual maximum contribution of CHF 8,400. This maximum contribution is owed from assets of CHF 4 million.
In the case of partial contribution obligation during the year, the maximum contribution of CHF 8,400 must be converted to the duration of the contribution obligation. The approach of the Federal Social Insurance Office to calculate the contribution based on…