Facts
The subject matter concerns the question of whether the lower court correctly qualified the contribution of an employer's staff welfare foundation to the occupational pension foundation on behalf of a managerial employee, as well as the lump-sum payment made to a former managerial employee, as relevant wages within the meaning of Art. 5 para. 2 AHVG.
The Federal Supreme Court dismisses the appeal of X. AG. It confirms that these contributions from employer welfare funds are generally subject to contributions, as they are economically related to the employment relationship. An exemption from the contribution obligation under Art. 6 para. 2 lit. h or Art. 8 lit. a AHVV only comes into consideration if they are regulatory benefits of an occupational pension institution or regulatory contributions by the employer to such an institution.
Since in the present case there are no regulatory benefits, but rather voluntary contributions from the employer's staff welfare foundation to improve the old-age benefits, these payments are subject to contributions.
Considerations
The Federal Supreme Court states that according to established case law, all remuneration that is economically related to the employment relationship constitutes contributory income from dependent employment. It is irrelevant whether the employment relationship continues or has expired and whether the benefits are owed or made voluntarily.
The exemption from contributions under Art. 6 para. 2 lit. h and…