Determination of Contributions of a Self-Employed Worker in Case of Particularly Significant Variation in Income

Facts

The applicant commenced an independent architectural activity on 1 January 1976. The compensation fund applied the extraordinary procedure for setting contributions provided for in Art. 25(4) OASIO, as the income from the first year of independent activity (1976) was more than 25% lower than the average income of the following two years (1977-1978). This resulted in the postponement of the ordinary procedure for setting contributions to the contribution period 1980/1981.

Considerations

The Federal Tribunal ruled that the compensation fund correctly applied Art. 25(4) OASIO. Indeed, a variation in income is considered particularly significant when it reaches at least 25% and the difference is also significant in absolute amount. In the present case, the income for the years 1977/1978 exceeded that of 1976 by more than a quarter, which justified the use of the extraordinary procedure.

The Federal Tribunal rejected the applicant's arguments aimed at obtaining a determination of contributions based on the current income for all years up to 1981. Such a…