Facts
The company H. AG agreed with the employee representatives on a social plan for downsizing or restructuring measures. This plan provided that employees could be retired early by the company at the earliest 24 months before reaching the regular AHV retirement age, or in exceptional cases from the age of 60. The early retirees received, in addition to the regulatory benefits of the pension fund, additional benefits from the employer in the form of an AHV bridging pension and a lump-sum payment to cover the benefit reductions of the pension fund.
The Compensation Fund of the Swiss Mechanical Engineering Industry obliged the company H. AG to pay contributions on these additional benefits. The company then filed a complaint, which was partially upheld by the Administrative Court of Appenzell Ausserrhoden.
The Federal Social Insurance Office (BSV) filed an administrative court appeal against the cantonal decision.
Considerations
According to the case law of the Federal Supreme Court, in principle all remuneration and benefits that are economically related to the employment relationship are part of the relevant salary and are therefore subject to contribution requirements. However, exceptions are possible if the Federal Council exempts social benefits and benefits granted on the occasion of special events by an employer from inclusion in the relevant salary.
The Federal Council has made use of this possibility and in Art. 8ter AHVV has exempted payments within the framework of an early retirement scheme of the employer from the contribution requirement, as long as they do not exceed eight…