Facts
The company N. AG was registered in the Commercial Register on February 13, 1976. S. was the sole member of the Board of Directors and had sole signatory power along with his wife. On September 27, 1977, the company was declared bankrupt, and the Compensation Fund of the Canton of Zurich suffered a loss of CHF 67,251.35. Based on Art. 52 AHVG, the Compensation Fund asserted the amount against S.
S. filed an objection against the rulings. The AHV Appeals Commission of the Canton of Zurich upheld the claim and obliged S. to pay the amount. S. then filed an administrative court appeal.
Considerations
The Federal Insurance Court states that according to Art. 52 AHVG, an employer who has caused damage through intentional or grossly negligent disregard of regulations must reimburse the Compensation Fund. The Compensation Fund may assume that the employer has violated the regulations intentionally or at least with gross negligence, unless there are any indications of the lawfulness of the actions or the employer's lack of guilt.
In the present case, it is established that the company N. AG did not pay the social security contributions and that the Compensation Fund suffered a loss as a result. S. as the sole member of the Board of Directors cannot excuse himself by claiming that a payment agreement had been…