Facts
The Compensation Fund of the Canton of Zurich demanded that Keller International AG pay retroactive AHV/IV/EO contributions in the amount of CHF 14,458.15, as the company had not paid the statutory social security contributions on total wage payments of CHF 142,445.-- to Swiss citizens working abroad. The company filed a complaint, as it had repeatedly received assurance from the AHV (Old Age and Survivors' Insurance) that it did not have to pay social security contributions for its employees working abroad, following a prior inquiry. The AHV Appeals Commission of the Canton of Zurich upheld the complaint and revoked the retroactive payment order, as the company was not subject to contribution requirements under the principle of protection of legitimate expectations. The Compensation Fund filed an administrative court appeal against this decision.Considerations
The Federal Insurance Court held that the Compensation Fund's right to appeal was given under Art. 103 lit. c OG in conjunction with Art. 202 AHVV, as these provisions expressly authorize the participating Compensation Funds to file an administrative court appeal. On the merits, the Court found that the company was generally obliged to pay the statutory social security contributions. However, the company argued that it had received information from the AHV administration that no contribution obligation existed, and had made its offer accordingly in reliance on this. The Court considered this to be a permissible invocation of the principle of good faith. It stated that this…