Facts
The Swiss Accident Insurance Institution (SUVA) and the Compensation Fund Lucerne demanded retroactive premiums and social security contributions for the year 2014 from [A. AG] (formerly [A. GmbH] ). The lower court, the Cantonal Court of Lucerne, qualified the employment of the subcontractors commissioned by [A. AG] predominantly as dependent and obliged [A. AG] to pay the corresponding contributions. [A. AG] appealed against this decision. The Federal Supreme Court dismissed the appeal and confirmed the qualification of the employment as dependent: - In the case of [C. GmbH] , the characteristics of dependent employment predominated, as the payments were made directly to the managing director [D.] after the bankruptcy was opened and not to the company. An abusive circumvention of the contribution obligation was assumed. - Also in the case of the sole proprietorship [G.] , the characteristics of dependent employment predominated, as the owner did not bear any significant entrepreneurial risk and was integrated into the work organization of [A. AG] . - For the Germany-based [H.] , no proof of self-employment was provided, so he was also to be qualified as an employee of [A. AG] .Considerations
The Federal Supreme Court stated that for the qualification of…