Facts
Dr. Wili practices the profession of lawyer and is also a part-time member of the criminal court of the canton of Lucerne, for which he receives an annual salary. In 1973 and 1974, he performed 37 days and 15 days of military service respectively, as an investigating judge and auditor. The compensation fund decided to distribute the loss of earnings allowance between Dr. Wili and the canton of Lucerne, in proportion to their respective incomes from self-employment and employment. Dr. Wili contested this decision, arguing that he should receive the full allowance.
Considerations
The Federal Insurance Court confirms that, in accordance with established case law (ATF 104 V 42), the loss of earnings allowance must be distributed between the self-employed worker and their employer, in proportion to their respective incomes, regardless of whether the employer suffers material damage due to military service. This abstract rule aims to ensure the practicability of the loss of earnings allowance scheme.
However, if the income from self-employment has experienced a substantial increase since the reference period for AHV contributions, a correction can be made by analogy with Art. 5 para. 1 LECO. In the present case, Dr. Wili can therefore request a new…