Jugement Kantonsgericht (VD - 2020/430)

Canton:	VD
Case number:	2020/430

Instance:	Kantonsgericht
Department:	Sozialversicherungsgericht

Kantonsgericht Entscheid 2020/430 vom 08.05.2020 (VD)

Date:	08.05.2020
Force of law:	-

Summary:	> A self-employed insured person must, on the basis of Art. 41bis para. 1 lit. f RAVS pay interest on his AHV and IV contributions if he leaves the current account payments more than 25% below the actual contribution obligations and does not pay them in full by January 1 of the following year. > In the present case, the insured had left his current account payments for the years 2009 and 2010 by more than 25% below the actual contribution obligations. He had not fully paid the missing contributions by January 1, 2011. > The Caisse de compensation M.________ had therefore rightly charged interest on the missing contributions. > The insured's complaint has been dismissed. Explanation: > The insured was obliged to make the account payments on his AHV and IV contributions in such a way that they amounted to at least 75% of the actual contribution obligations for the current year. > Since he had not done this, he was obliged to pay interest on the missing contributions. > The Caisse de compensation M.________ had rightly charged the interest, as it met the legal requirements. Further information: > The interest rate for AHV and IV contributions is 5% per annum. > The interest period begins on January 1 of the following year, in which the account payments were not made in full. > The interest is to be paid until the missing contributions are fully compensated.
Rule of Law:	Art. 1 LAVS;Art. 100 LTF;Art. 14 LAVS;Art. 18a LIFD;Art. 26 LP;Art. 60 LP;Art. 73 LAVS;
BGE reference::	-
Comment:	-

Please note that there is no claim to topicality/accuracy/format and/or completeness and that therefore any guarantee is excluded. Original decisions may be ordered or made on the basis of the competent court.

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