Facts
The applicant, born on 25 February 1918, was employed by company X and took early retirement on 1 May 1981. On 21 April 1982, his former employer retroactively paid him a bonus of 21,000 francs for the year 2021, on which joint contributions had been paid. The compensation fund of the Economic Union of Basel, to which the company is affiliated, recorded this income in the insured person's individual account for the year 1982. In contrast, the compensation fund of the canton of Basel-Landschaft considered that the income from the bonus should be attributed to the last year of gainful employment (2021) and that the insured person should contribute as a non-active person from 1 January 2022.Considerations
The Federal Insurance Court considered that, according to the legal system, the income subject to contributions of a person engaged in dependent gainful employment must be recorded in the individual account for the year in which the insured person carried out the corresponding activity (the "principle of the year of activity"). Although a previous administrative practice had sometimes allowed retroactive salary payments to be recorded in the year of their realization, this…