Compensation of the Cantons for Administrative Costs of Unemployment Insurance

Facts

Canton X. filed an administrative court appeal against the State Secretariat for Economic Affairs and the Appeals Commission of the Federal Department of Economic Affairs. The canton claimed costs that had arisen in connection with personnel discrepancies and a subsequent administrative investigation. The Federal Court had to decide whether these costs are to be reimbursed from the compensation fund of the unemployment insurance.

Considerations

The Federal Court decided that the costs claimed by the canton do not qualify as reimbursable costs within the meaning of Art. 92 para. 7 UIA. Although these are personnel expenses and thus operating costs, they represent an extraordinary expense that does not belong to the usual implementation costs. The legislator intended the term "reimbursable costs" to impose a limitation, so that not all costs incurred by the canton have to be borne by the compensation fund.

The claimed costs also do not fall under the cost categories listed in the financial instructions of the State Secretariat for Economic Affairs, which are reimbursed from the compensation fund. In particular, they are not salaries and wages for office-specific personnel, but an extraordinary expense due to a special personnel situation.

The Federal Court notes that administrative instructions are not binding on the court, but it must take them into account in its decision if they allow an interpretation of…