Employer Liability in Old-Age and Survivors' Insurance (OASI)

Facts

This decision concerns a dispute between the OASI Compensation Fund of the Canton of Zurich and the bankruptcy estate of Eschmann, as well as the OASI Appeals Commission of the Canton of Zurich. The main question is whether the OASI judge has jurisdiction to rule on a claim for damages brought directly against a person who has acted on behalf of a legal entity, pursuant to Art. 52 of the Old-Age and Survivors' Insurance Act (OASIA).

Considerations

According to Art. 52 OASIA, an employer who, through intentional violation or gross negligence of the regulations, has caused damage must compensate the compensation fund. The procedure to be followed is regulated by Art. 81 of the Ordinance on Old-Age and Survivors' Insurance (OASIO).

Within the framework of OASI, employers not only have the status of contributors (Art. 12 OASIA), but also a public law function with regard to the collection of contributions and the payment of pensions (Art. 51 OASIA). The counterpart to this public law function is the provision of Art. 52 OASIA, which governs the internal liability of the employer as an organ towards the insurance.

Although…