Exemption from the Obligation to Contribute to Old-Age and Survivors' Insurance (AVS) for Foreign Dancers Working in Switzerland for a Short Duration

Facts

This decision of the Federal Tribunal concerns the exemption from the obligation to contribute to the Old-Age and Survivors' Insurance (AVS) for foreign dancers working in Switzerland for a limited period. The Neuchâtel Cantonal Compensation Fund contested the decision of the Neuchâtel Administrative Tribunal, which had exempted certain dancers from the obligation to contribute to the AVS.

The facts are as follows: foreign dancers worked for the respondent (the operator of a public establishment) for a period of less than three consecutive months. The Compensation Fund considered that these dancers should be subject to compulsory insurance, while the Administrative Tribunal exempted them under Article 2, paragraph 1, letter b of the Regulation on Old-Age and Survivors' Insurance (RAVS).

Considerations

The Federal Tribunal ruled that the dancers could in principle invoke the exemption provided for in Article 2, paragraph 1, letter b RAVS, provided that they had only engaged in gainful employment in Switzerland for a maximum of three consecutive months. However, it is incumbent on these persons to prove or make it plausible that the conditions for this exemption are met, as it is an exception to the principle of compulsory insurance.

In this case, the Compensation Fund did not have to demonstrate that the dancers had worked…