Facts
The French national [S.], residing in France, was employed both in France and in Switzerland from 1990 to 1993. Her main occupation was in France, while she occasionally worked as a cleaning lady in Switzerland. The Compensation Fund of the Canton of Basel-Landschaft obliged the Swiss employer P. to pay retroactive contributions to the Old Age and Survivors' Insurance/Disability Insurance/Compensation for Loss of Earnings/Unemployment Insurance (AHV/IV/EO/ALV) and the Family Allowance Fund on the earnings paid to [S.] in Switzerland. The Insurance Court of the Canton of Basel-Landschaft overturned the retroactive payment orders, as the requirements for an exemption from contributions under Art. 5 para. 5 AHVG in conjunction with Art. 8bis AHVV were met. The Compensation Fund then filed an administrative court appeal.Considerations
The Federal Court states that under Art. 7 para. 3 of the Agreement between Switzerland and France on Social Security of 3 July 1975, the employment exercised in the territory of the other Contracting State can be taken into account when applying the legislation of one Contracting State. Thus, S.'s main occupation exercised in France can be considered as the main employment, which allows the minor income earned in Switzerland from a secondary occupation within the meaning of Art. 8bis AHVV to be exempted from the contribution levy.
The protective purpose of social insurance law does not speak against waiving the collection of contributions on minor earnings from secondary employment while exercising a main…