Facts
[A. AG] has been registered in the Commercial Register of the Canton of Glarus since 2008 and is affiliated with the compensation fund medisuisse as a contribution-paying employer. In 2009 and 2010, Drs. med. B. and C. were each 50% shareholders of [A. AG] and at the same time employed as employees of the company. In addition to their salaries of CHF 144,000 each (2009) and CHF 144,000 and CHF 134,799 respectively (2010), [A. AG] also paid the shareholders dividends of CHF 250,000 each per year.
Following an employer audit, the compensation fund demanded from [A. AG] for the years 2009 and 2010 joint social security contributions in the total amount of CHF 27,315.20, qualifying a portion of the dividends paid to the practice owners as contribution-liable salary. Upon objection, it reduced the salary adjustments to a total of CHF 139,457.
The Administrative Court of the Canton of Glarus set the adjustment at a total of CHF 112,114. Both the compensation fund and [A. AG] filed appeals in public law matters.
Considerations
The Federal Supreme Court confirms the previous case law on the distinction between salary and dividend. Accordingly, the authorities only deviate from the distribution between salary and dividend chosen by the company if there is an obvious disproportion between the work performance and the salary as well as between the capital employed and the…