Facts
Michel Bérard works part-time for his father, Albert Bérard, an independent farmer. The Fribourg Cantonal Compensation Fund found that the amounts declared to the tax authorities by Albert Bérard as wages paid to his son were significantly higher than those reported to the SCC. The fund therefore demanded that Albert Bérard pay parity SCC/IV/APG/AC contributions on the portion of the remuneration not reported to the SCC for the period from January 1, 1979 to December 31, 1982. Furthermore, it requested payment of a sum as compensation for the expiration of contributions related to the unreported wages for the years 1974 to 1978.Considerations
According to Art. 52 OASIA, an employer who, intentionally or through gross negligence, fails to comply with regulations and thus causes damage to the compensation fund is liable for compensation. In this case, the Federal Insurance Court considered that the appellant, Albert Bérard, had committed gross negligence by not declaring the full remuneration paid to his son to the SCC. Although he is not at the head of an organized business, the fact that he declared a portion of the wages shows that he was aware of his obligation as an employer to pay parity contributions. Therefore,…