Facts
The present judgment concerns an appeal filed by Mr. Brenninkmeijer against the Compensation Fund of the Canton of Zurich and the AHV Appeals Commission of the Canton of Zurich. The central issue concerns the analogous application of the extraordinary procedure for determining the contributions of self-employed persons to persons without gainful employment, in the event of changes to the calculation bases for their contributions. The Federal Social Insurance Court confirms the administrative practice according to which the extraordinary procedure is only applicable to persons without gainful employment if the contributions calculated according to this procedure differ by at least 25% from those that would result from the application of the ordinary procedure.Considerations
The contributions of persons without gainful employment are determined based on their assets and pension income (Art. 10(1) OASIA and Art. 28 OASIO). In accordance with Art. 29(1) OASIO, the assets are determined by the cantonal tax authorities. Furthermore, the procedural principles of Arts. 22 to 27 OASIO apply by analogy.
The decisive date for the calculation of the assets corresponds to the date used for the last military taxation preceding the contribution period. If, on that date, the obligation to contribute had not yet arisen, the state of the assets at the beginning of the obligation to contribute is decisive. In principle, the pension income received during the calendar year preceding the contribution period (calculation period) is taken into account.
If the asset situation or the pension income has undergone significant changes since the reference date or the calculation period, the contributions of persons without gainful employment are determined until the beginning of the next ordinary contribution period based on the asset situation or pension income in effect at the time of the change, by analogy with Art. 25(1) OASIO…