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RS 834.1 Federal Act of September 25, 1952 on Benefits for Loss of Benefit in the Event of Service and Maternity (Gain Loss Allowance Act, APG)

Original Language Title: RS 834.1 Loi fédérale du 25 septembre 1952 sur les allocations pour perte de gain en cas de service et de maternité (Loi sur les allocations pour perte de gain, LAPG)

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834.1

Federal Benefit for Loss of Gain in Service and Maternity Allowance Act

(Loss of Gain Allowance Act, LAPG) 1

Of 25 September 1952 (State 1 Er January 2016)

The Swiss Federal Assembly,

Having regard to art. 59, para. 4 2 , 61, para. 4 3 , 116, para. 3 and 4, 122 4 And 123 5 Of the Constitution 6 , 7 Having regard to the message of the Federal Council of 23 October 1951 8 ,

Stops:

Chapter 1 9 Applicability of the LPGA

Art. 1

The provisions of the Federal Act of 6 October 2000 on the general part of social insurance law (LPGA) 1 Apply to the gain-loss benefit plan, unless this Act expressly derogates from the LPGA.


Chapter 1 A Allowances 10

I. The allowance in case of service 11

Art. 1 A 1 ... 2

1 Persons performing a service in the Swiss army or in the Red Cross Service are entitled to an allowance for each day of pay. The following employees of the military administrations of the Confederation and the cantons are not entitled to this allowance:

A.
Employees whose military service has been extended;
B.
Employees who volunteered to perform military service;
C.
Employees who serve in the military administration. 3

2 Persons performing a civil service are entitled to an allowance for each day of service taken into account in accordance with the Federal Act of 6 October 1995 on Civil Service 4 .

2bis Persons recruited under Swiss military law are entitled to an allowance for each day of recruitment eligible for the balance. 5

3 Persons performing a civil protection service are entitled to an allowance for each full day for which they receive the balance in accordance with s. 22, para. 1, of the Federal Act of 4 October 2002 on the Protection of the Population and Civil Protection (LPPCi) 6 . Employees of the cantonal and municipal authorities responsible for civil protection engaged in civil protection interventions in favour of the community within the meaning of s. 27 A LPPCi is not eligible for this allowance. 7

4 Participants in federal and cantonal courses for "Youth and Sport" monitors, as defined in Art. 9 of the Act of 17 June 2011 on the encouragement of sport 8 As well as participants in training courses for young shooters within the meaning of s. 64 of the Federal Act of 3 February 1995 on the army 9 Are treated as persons referred to in para. 1. 10

4bis The right to an allowance shall be extinguished with the collection of an old-age pension from the old-age and survivors' insurance, but not later than the age giving entitlement to an old-age pension within the meaning of Art. 21 of the Federal Act of 20 December 1946 on old-age and survivors' insurance (LAVS) 11 . 12

5 The persons mentioned in paras. 1 to 4 are referred to in this Act as persons who make the service.


1 Introduced by ch. 14 of the annex to the LF of 6 Oct. 2000 on the general part of the right of social insurance, in force since 1 Er Jan 2003 ( RO 2002 3371 ; FF 1991 II 181 888, 1994 V 897, 1999 4168).
2 Repealed by c. 1 of the 3 Oct PMQ. 2003, with effect from 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).
3 New content according to the c. II 2 of the PMQ of 27. 2013, in effect since 1 Er Feb 2015 ( RO 2015 187 ; FF 2013 1875 ).
4 RS 824.0
5 Introduced by ch. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).
6 RS 520.1
7 New content according to the c. II 2 of the PMQ of 27. 2013, in effect since 1 Er Feb 2015 ( RO 2015 187 ; FF 2013 1875 ).
8 RS 415.0
9 RS 510.10
10 New content according to Art. 34 ch. 4 of the PMQ of 17 June 2011 on the encouragement of sport, in force since 1 Er Oct. 2012 ( RO 2012 3953 ; FF 2009 7401 ).
11 RS 831.10
12 Introduced by ch. II 2 of the PMQ of 27. 2013, in effect since 1 Er Feb 2015 ( RO 2015 187 ; FF 2013 1875 ).

Art. 2 And 3 1

1 Repealed by c. 1 of the 3 Oct PMQ. 2003, with effect from 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).

II. The various kinds of allowances

Art. 4 1 Base Allocation

All persons who make the service are entitled to the basic allowance.


1 New content according to the c. I of the LF of 18 Dec. 1998, in force since 1 Er Jul. 1999 ( RO 1999 1571 ; FF 1998 3013 ).

Art. 5 1

1 Repealed by c. I of the LF of 18 Dec. 1998, with effect from 1 Er Jul. 1999 ( RO 1999 1571 ; FF 1998 3013 ).

Art. 6 1 Child allowance

1 Persons who make the service are entitled to an allowance for each child designated in s. 2, which has not yet completed its 18 E Year. For children who are learning or studying, the right to an allowance lasts until the completion of their 25 E Year.

2 Right to allowance:

A.
The children of the person making the service;
B.
The children collected by the person making the service whose maintenance and education costs are paid for free and durably. 2

1 New content according to the c. I of the LF of 18 Dec. 1968, in force since 1 Er Jan 1969 (RO) 1969 318; FF 1968 II 81).
2 New content according to the c. 3 of the Annex to the PMQ of 20 March 1981 on accident insurance, in force since 1 Er Jan 1984 (RO) 1982 1676 1724 art. 1 para. 1; FF 1976 III 143).

Art. 7 1 Child Care Expense Allowance

1 Persons who serve and who live in common household with one or more children (art. 6) under 16 years of age are entitled to a child care allowance if they establish that additional costs for such expenses are incurred as a result of the completion of a period of service of at least two consecutive days.

2 The Federal Council sets the maximum amount of the allocation and sets the rules.


1 New content according to the c. I of the LF of 18 Dec. 1998, in force since 1 Er Jan 2000 ( RO 1999 1571 ; FF 1998 3013 ).

Art. 8 1 Operating Allocation

1 Are entitled to the exploitation allowance, unless they withdraw from an employment income higher than that of their independent activity, the persons who make the service and who run a business as owners, of Farmers or usufructuaries, or who are actively involved in the management of a business as partners of a partnership, associated indefinitely with a limited partnership or members of another community of persons A profit motive and do not have legal personality.

2 Persons who serve and who work in an agricultural operation as members of the operator's family are entitled to the operating allowance if a replacement is required while performing a service Of a certain duration. The Federal Council lays down the detailed requirements. 2


1 New content according to the c. I of the LF of 6 March 1959, in force since 1 Er Jan 1960 (RO) 1959 589; FF 1958 II 1349).
2 Introduced by ch. I of the 3 Oct PMQ. 1975, in effect since 1 Er Jan 1976 (RO) 1976 57; FF 1975 I 1209).

III. Calculation of allocations

Art. 1 Basic allowance during the recruit's school and the periods of service that are assimilated

1 During the recruitment, recruit and basic training of persons performing their service without interruption (long-serving persons), the basic daily allowance is 25 % of the maximum amount of the total allowance.

2 For conscripts, recruits and persons performing basic long-service education who are entitled to children's allowances, the basic daily allowance is calculated in accordance with art. 10.

3 A person who does a civilian service and who has not made a recruit school is entitled, during the number of days of civilian service equivalent to the duration of a recruit school, to 25 % of the maximum total allowance. Account shall be taken of the partial completion of a recruit school. L' al. 2 shall apply mutatis mutandis.

4 During basic civil protection training, the basic daily allowance is 25 % of the maximum amount of the total allowance. L' al. 2 shall apply mutatis mutandis. The Federal Council lays down provisions for persons who serve and have completed basic military training in whole or in part.


1 New content according to the c. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).

Art. 10 1 Basic allowance during other service periods

1 During periods of service that are not subject to s. 9, the basic daily allowance amounts to 80 % of the average income earned before the service. Art. 16, para. 1 to 3, is reserved.

2 If the person did not engage in a gainful occupation before entering service, the basic daily allowance corresponds to the minimum amounts set out in Art. 16, para. 1 to 3.


1 New content according to the c. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).

Art. 11 1 Allocation Calculation

1 The average income earned before the entry into service is the determining income for the calculation of contributions due in accordance with the LAVS 2 . 3 The Federal Council shall issue provisions relating to the calculation of the allowance and shall establish by the Federal Office for Social Insurance the tables whose use is compulsory and whose amounts are rounded to the advantage of the person entitled.

2 The Federal Council may lay down special provisions relating to the calculation of allowances accruing to persons who do service and who, temporarily, did not engage in a gainful occupation or who could not carry on such an activity in Service reason.


1 New content according to the c. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).
2 RS 831.10
3 New content according to the c. II 2 of the PMQ of 27. 2013, in effect since 1 Er Feb 2015 ( RO 2015 187 ; FF 2013 1875 ).

Art. 12 1

1 Repealed by c. I of the LF of 6 March 1959, with effect from 1 Er Jan 1960 (RO) 1959 589; FF 1958 II 1349).

Art. 13 1 Child allowance

The child allowance is, for each child, 8 % of the maximum amount of the total allowance.


1 New content according to the c. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).

Art. 14 1

1 Repealed by c. I of the LF of 18 Dec. 1998, with effect from 1 Er Jan 2000 ( RO 1999 1571 ; FF 1998 3013 ).

Art. 15 1 Operating Allocation

The operating allowance is 27 % of the maximum amount of the total allowance.


1 New content according to the c. I of the 3 Oct PMQ. 1975, in effect since 1 Er Jan 1976 (RO) 1976 57; FF 1975 I 1209).

Art. 16 1 Minimum and Maximum Amount

1 During the long-term training services designated by the Federal Council and which, according to military law, are to be performed outside the ordinary training services in order to obtain a higher grade or a New function, the total daily allowance may not be less than the following rates of the maximum amount set out in s. 16 A :

A.
45 % for those who do not have children;
B.
65 % for those who have a child;
C.
70 % for those who have more than one child.

2 For persons on long service and who are trained to attain a higher grade, the total daily allowance during such training and the remaining days of service shall not be less than the following maximum amount Under s. 16 A :

A.
37 %, if they have no children;
B.
55 %, if they have a child;
C.
62 %, if they have more than one child.

3 During the remaining periods of service, the total daily allowance may not be less than the following rates of the maximum amount set out in s. 16 A :

A.
25 % for those who have no children;
B.
40 % for those who have a child;
C.
50 % for those who have more than one child.

4 The basic allowance is reduced to the extent that it exceeds 80 % of the maximum amount set out in s. 16 A .

5 The total allowance is reduced to the extent that it exceeds the average income earned before the service or the maximum amount set out in s. 16 A , but only up to the minimum amounts set out in paras. 1 to 3.

6 The total allowance includes the basic allowance provided for in s. 4 as well as child allowances under s. 6. The child care allowance and operating allowance are in addition, without reduction, to the total allowance.


1 New content according to the c. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).

Art. 16 A 1 Total Allocation Maximum Amount

1 The maximum amount of the total allowance is 245 francs 2 Per day. 3

2 The Federal Council may adapt the maximum amount to the development of salaries at intervals of at least two years from the beginning of a year and provided that the level of wages which has determined the last adaptation has been sustained during that time, A change of at least 12 %.


1 Introduced by ch. I of the 3 Oct PMQ. 1975, in effect since 1 Er Jan 1976 (RO) 1976 57; FF 1975 I 1209).
2 Amount according to Art. 7 al. 1 of 15 Oct O 15. 2014 on adjustments to the evolution of wages and prices in the regime of AVS, DI and APG, in force since 1 Er Jan 2015 ( RO 2014 3335 ).
3 New content according to the c. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).

III A . 12 Maternity Allowance

Art. 16 B Right Ayants

1 Women who are entitled to the allowance are:

A.
Have been insured under the terms of the LAVS 1 During the nine months preceding the birth;
B.
Have engaged in a gainful occupation for five months during that period; and
C.
On the date of delivery:
1.
Are employed within the meaning of s. 10 LPGA 2 ,
2.
Carry out an independent activity within the meaning of s. 12 LPGA, or
3.
Work in their husband's business against a cash wage.

2 The period of insurance provided for in para. 1, let. A, is reduced accordingly if the delivery occurs before the end of the 9 E Months of pregnancy.

3 The Federal Council regulates the right to the allowance of women who, for reasons of incapacity for work or unemployment:

A.
Do not meet the conditions set out in para. 1, let. A;
B.
Are not considered to be employed or self-employed at the time of delivery.

Art. 16 C Start of law

1 The right to an allowance takes effect on the day of the birth.

2 In the case of prolonged hospitalization of the newborn, the mother may request that the payment of the allowance be deferred until the child returns home.

Art. 16 D 1 Extinguishing the law

The right is extinguished on 98 E Day from the day on which it was granted. It ends before the end of the term if the mother resumes a gainful occupation or dies.


1 See also disp. End. Oct. 3. 2003 at the end of this text.

Art. 16 E Amount and Calculation of Allocation

1 The allowance is paid in the form of per diems.

2 The daily allowance shall be equal to 80 % of the average income of the gainful activity obtained before the start of entitlement to the allowance. To determine the amount of this income, s. 11, para. 1, shall apply mutatis mutandis.

Art. 16 F Maximum Amount

1 The maximum amount is 196 francs 1 Per day. Art. 16 A , para. 2, shall apply mutatis mutandis.

2 The allowance is reduced if it exceeds the maximum amount set out in para. 1.


1 Amount according to Art. 7 al. 2 of 15 Oct O 15. 2014 on adjustments to the evolution of wages and prices in the regime of AVS, DI and APG, in force since 1 Er Jan 2015 ( RO 2014 3335 ).

Art. 16 G Maternity Allowance Primacy

1 The maternity allowance excludes the payment of per diems:

A.
Unemployment insurance;
B.
Disability insurance;
C.
Accidental insurance;
D.
Military insurance;
E.
The benefits plan within the meaning of s. 9 and 10.
2 If the right to a daily allowance existed up to the beginning of entitlement to the maternity allowance, the amount of the allowance shall be at least the amount of the daily allowance paid so far in accordance with the following laws:
A.
Disability Insurance Act of June 19, 1959 1 ;
B.
Federal Act of March 18, 1994 on Medicare 2 ;
C.
Federal Act of March 20, 1981 on Accident Insurance 3 ;
D.
Federal Act of 19 June 1992 on military insurance 4 ;
E.
Unemployment Insurance Act of June 25, 1982 5 .

Art. 16 H Relationship to Cantonal Regulations

In addition to chap. III A , the cantons may provide for the granting of a higher or longer maternity allowance and the introduction of an adoption allowance and draw up special contributions for the financing of these benefits.

IV. Miscellaneous Provisions

Art. 17 Exercise of entitlement to allowance

1 The right holders shall assert their right to the competent compensation fund. Otherwise, the following people have standing to act:

A.
Relatives, if the person who is entitled does not meet their maintenance or assistance obligations;
B.
An employer who pays a salary during the period of the right. 1

2 The Federal Council shall appoint the competent compensation fund and shall settle the procedure. It may lay down requirements for the settlement of disputes relating to territorial jurisdiction and derogate from s. 35 LPGA 2 . 3


1 New content according to the c. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).
2 RS 830.1
3 Phrase introduced by ch. 14 of the annex to the LF of 6 Oct. 2000 on the general part of the right of social insurance, in force since 1 Er Jan 2003 ( RO 2002 3371 ; FF 1991 II 181 888, 1994 V 897, 1999 4168).

Art. 18 Setting allocation

1 The allowance shall be fixed by the compensation fund to which the application is to be made. The credit union may, however, entrust the employers who are affiliated to it and who offer any guarantee for this purpose the fixing of the allowance owed to their employees.

2 The allowance is fixed in accordance with the simplified procedure laid down in Art. 51 LPGA 1 . In derogation from s. 49, para. 1, LPGA, the same applies to large allocations. 2


1 RS 830.1
2 New content according to the c. 14 of the annex to the LF of 6 Oct. 2000 on the general part of the right of social insurance, in force since 1 Er Jan 2003 ( RO 2002 3371 ; FF 1991 II 181 888, 1994 V 897, 1999 4168).

Art. 19 1 Payment of allowances

1 The allowance is paid to the eligible person, with the exception of the following:

A.
If the person entitled to it so decides, the allowance may be paid to his or her relatives;
B.
If the person who is entitled does not fulfil his maintenance obligations, the allowances granted in that capacity shall, upon request, be paid to the persons concerned, even if they are not dependent on public or private assistance, or their legal representatives, in derogation from Art. 20, para. 1, LPGA 2 .
2 The allowance is paid by the compensation fund to which the application is to be made. Entitled persons who, before the birth of the right, were gainfully employed, receive the allowance of their employer, unless there are special reasons for payment by the compensation fund.
3 The allowance shall be paid only if the person concerned claims his claim in accordance with the legal requirements and proves that the conditions relating thereto are fulfilled.

1 New content according to the c. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).
2 RS 830.1

Art. 19 A 1 Contributions to social insurance

1 The following are paid on the contribution allowance:

A.
Old Age and Survivor Insurance;
B.
Disability insurance;
C.
The benefit-loss benefit plan;
D.
Where applicable, to unemployment insurance. 2

1bis These contributions are borne equally by the eligible person and the Gain Loss Allowance Fund. The Compensation Fund also pays the employer's contribution to its farm staff under s. 18, para. 1, of the Federal Act of 20 June 1952 on Family Allowances in Agriculture 3 . 4

2 The Federal Council regulates the details and procedure. It may exempt certain categories of persons from the obligation to pay contributions and provide that allocations for short periods will not be subject to assessment.


1 Introduced by ch. I of the PMQ of June 19, 1987, in force since 1 Er Jan 1988 (RO) 1987 1393; FF 1985 I 785).
2 New content according to the c. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).
3 RS 836.1
4 Introduced by ch. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).

Art. 1 Prescription and compensation

1 Notwithstanding s. 24 LPGA 2 , the entitlement to benefits not paid to persons who serve is extinguished five years after the end of the service giving entitlement to the allowances, and the payment of maternity benefits not paid five years after the end of the period referred to in s. 16 D .

2 The claims arising out of this Act, of the LAVS 3 And the Federal Act of 20 June 1952 on Family Allowances in Agriculture 4 May be offset with allowances payable.


1 New content according to the c. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).
2 RS 830.1
3 RS 831.10
4 RS 836.1

Art. A 1 Liability

1 The cantons are liable for the damage suffered under the allowance scheme for loss of gain arising from the following facts:

A.
Non-compliance with the requirements for the convocation of civil protection interventions within the meaning of s. 27, para. 2, 27 A , para. 1, let. B, and 33 to 36 LPPCi 2 ;
B.
Non-compliance with the requirements for the authorization of interventions in favour of the community within the meaning of s. 27 A , para. 1, let. B, NWPA;
C.
Illegal conduct of the accountants of civil protection organisations.

2 The right to compensation is prescribed one year after the Federal Social Insurance Office has been informed of the damage, but no later than ten years after the damage. If it is born of a punishable act for which the criminal law provides for a longer limitation period, that period is decisive.

3 The Federal Office for Social Insurance claims its claim for damages by way of decision. The procedure is governed by the Federal Act of 20 December 1968 on the administrative procedure 3 .


1 Introduced by ch. II 2 of the PMQ of 27. 2013, in effect since 1 Er Feb 2015 ( RO 2015 187 ; FF 2013 1875 ).
2 RS 520.1
3 RS 172.021

Chapter 2 Organization

Art. Applicable bodies and provisions

1 The application of this Law shall be the responsibility of the organs of the old-age and survivors insurance, together with the staffs and military units. For civil protection, the execution takes place in collaboration with the accountants of the protective agencies; for the civil service, in cooperation with the civilian service delivery body and the duty stations. 1

2 Unless otherwise provided by this Law, the provisions of the LAVS 2 Concerning employers, compensation funds, accounts and payments, accounting, review of cases and supervision of employers, the clearing house and the insured number shall apply by analogy. The responsibility of the organs of the AVS, within the meaning of s. 49 LAVS is governed by s. 78 LPGA 3 , as well as s. 52, 70 and 71 A LAVS, which apply by analogy. 4

3 Notwithstanding s. 78 LPGA, the responsibility of the accounting officers of the staffs and units is subject to the Federal Act of 3 February 1995 on the military and military administration 5 , that of the accountants of civil protection bodies, to the Act of 17 June 1994 on civil protection 6 . 7


1 Phrase introduced by art. 93 of the PMQ of 23 March 1962 on civil protection (RO 1962 1127; FF 1961 II 693). New content according to the c. II 2 of the 3 Oct PMQ. 2008, effective from 1 Er April 2009 (RO 2009 1093; FF 2008 2379 ).
2 RS 831.10
3 RS 830.1
4 New content according to the c. I of the Ass O. Fed. On 21 June 2002, in force since 1 Er Jan 2003 ( RO 2002 3453 ; FF 2002 763 ).
5 RS 510.10
6 [RO 1994 2626, 1995 1227 Annex, c. 9, 1996 1445 Annex, c. 14. RO 2003 4187 art. 76 hp. 1]. See currently the 4 Oct PMQ. 2002 on the protection of the population and on civil protection (RS 520.1 ).
7 Introduced by ch. 14 of the annex to the LF of 6 Oct. 2000 on the general part of the right of social insurance, in force since 1 Er Jan 2003 ( RO 2002 3371 ; FF 1991 II 181 888, 1994 V 897, 1999 4168).

Art. 1 Administration Fee Coverage

In order to cover their administrative costs, the compensation funds levy on their affiliates (employers, persons engaged in self-employment and persons engaged in no gainful occupation) Administration. Subsidies from the compensation fund for the gain-loss benefit plan 2 , may also be granted to the clearing funds, for their administrative costs. Art. 69 WASHERS 3 Is applicable.


1 New content according to the c. I of the LF of 6 March 1959, in force since 1 Er Jan 1960 (RO) 1959 589; FF 1958 II 1349).
2 New name as per c. II let. A of the LF of 18 Dec. 1968, in force since 1 Er Jan 1969 (RO) 1969 318; FF 1968 II 81). This mod has been taken into account. Throughout the text.
3 RS 831.10

Art. Supervision of the Confederation (art. 76 LPGA 1 ) 2

1 Art. 72 WASHERS 3 Is applicable by analogy. 4

2 The Federal Old Age and Survivors and Disability Insurance Commission 5 , ... 6 , set up a sub-committee to give its opinion to the Federal Council on the implementation and further development of the provisions on allowances for loss of gain. The Sub-Committee has the right to submit proposals to the Federal Council on its own initiative.


1 RS 830.1
2 New content according to the c. 14 of the annex to the LF of 6 Oct. 2000 on the general part of the right of social insurance, in force since 1 Er Jan 2003 ( RO 2002 3371 ; FF 1991 II 181 888, 1994 V 897, 1999 4168).
3 RS 831.10
4 New content according to the c. 14 of the annex to the LF of 6 Oct. 2000 on the general part of the right of social insurance, in force since 1 Er Jan 2003 ( RO 2002 3371 ; FF 1991 II 181 888, 1994 V 897, 1999 4168).
5 New name as per c. I f of the PMQ of 19 June 1987, in force since 1 Er Jan 1988 (RO) 1987 1393; FF 1985 I 785).
6 Part of the sentence repealed by the c. I of the LF of 18 Dec. 1998, with effect from 1 Er Jul. 1999 ( RO 1999 1571 ; FF 1998 3013 ).

Chapter 3 Legal and penal provisions

Art. 24 1 Features of the Litigation

1 Notwithstanding s. 58, para. 1, LPGA 2 , decisions and decisions on opposition made by cantonal compensation bodies may be appealed to the district insurance court where the compensation fund has its seat.

2 Notwithstanding s. 58, para. 2, LPGA, the Federal Administrative Tribunal is aware of the appeals of persons residing abroad. The Federal Council may provide that that jurisdiction shall be assigned to the district insurance court in which the insured person's employer has his domicile or seat. Art. 85 Bis , para. 2 and 3, LAVS 3 Is applicable by analogy. 4


1 New content according to the c. 14 of the annex to the LF of 6 Oct. 2000 on the general part of the right of social insurance, in force since 1 Er Jan 2003 ( RO 2002 3371 ; FF 1991 II 181 888, 1994 V 897, 1999 4168).
2 RS 830.1
3 RS 831.10
4 New content according to the c. 113 of the Annex to the Law of 17 June 2005 on the TAF, in force since 1 Er Jan 2007 ( RO 2006 2197 1069; FF 2001 4000 ).

Art. 25 Criminal Provisions

Art. 87 to 91 LAVS 1 Are applicable to persons who violate the provisions of this Law in a qualified manner in the aforesaid articles.


Chapter 4 Financing

Art. 26 1 Principle

The benefits provided by this Law shall be covered by:

A.
Surcharges for LAVS contributions; and 2 ;
B.
Resources from the compensation fund for the gain-loss benefit plan.

1 New content according to the c. I of the LF of 6 March 1959 in force since 1 Er Jan 1960 (RO) 1959 589; FF 1958 II 1349).
2 RS 831.10

Art. 27 1 Supplementary to Old Age and Survivor Insurance Premiums

1 Insured persons and employers under s. 3 and 12 LAVS 2 Subject to the obligation to pay contributions, with the exception of persons insured under s. 2 WASHERS. 3

2 The provisions of the LAVS shall apply mutatis mutandis to the fixing of contributions. The Federal Council shall determine the amount in accordance with s. 28. The assessed contribution on the income of a gainful occupation cannot exceed 0.5 %. Insured persons without gainful employment pay an assessment on the basis of their social condition. The minimum contribution may not exceed 21 francs per year. 4 The maximum contribution is 50 times the minimum contribution. The contributions of these insured persons and the contributions calculated according to the sliding scale are staggered in the same way as the contributions due to the old-age and survivors insurance. In this case, the relationship between the above rate per cent and the unreduced contribution rate set out in s. 8, para. 1, WASHED. Art. 9 Bis LAVS is applicable by analogy. 5

3 Contributions are collected in the form of a supplement to the old-age and survivors insurance contributions. Art. 11 and 14 to 16 LAVS, including exceptions to the LPGA 6 , are applicable by analogy. 7 8


1 New content according to the c. I of the LF of 6 March 1959 in force since 1 Er Jan 1960 (RO) 1959 589; FF 1958 II 1349).
2 RS 831.10
3 New content according to the c. 6 of the annex to the PMQ of 17 June 2011 (Improvement of implementation), in force since 1 Er Jan 2012 ( RO 2011 4745 ; FF 2011 519 ).
4 New amount under s. 9 of 15 Oct O 15. 2014 on adjustments to the evolution of wages and prices in the regime of AVS, CEW and APG, in force of 1 Er Jan. 2016 to Dec. 31 Dec. 2020 ( RO 2015 3079 ).
5 New content according to the c. 6 of the annex to the PMQ of 17 June 2011 (Improvement of implementation), in force since 1 Er Jan 2012 ( RO 2011 4745 ; FF 2011 519 ).
6 RS 830.1
7 New wording of the sentence as per c. 14 of the annex to the LF of 6 Oct. 2000 on the general part of the right of social insurance, in force since 1 Er Jan 2003 ( RO 2002 3371 ; FF 1991 II 181 888, 1994 V 897, 1999 4168).
8 Introduced by ch. VII of the 4 Oct LF. 1968 amending the law on AVS, in force since 1 Er Jan 1969 (RO) 1969 120; FF 1968 I 627).

Art. 28 1 Gain Loss Allowance Fund for Loss of Gain

1 An independent fund shall be created under the name "Compensation Fund for Loss of Gain" and shall be credited or debited from all resources and benefits provided for in this Act.

2 The revenue and expenditure of the profit-loss benefit plan shall be subject to separate accounting and balance sheet.

3 The assets of the Fund in cash and investments shall not, in principle, be less than 50 % of the annual expenditure.

4 The Fund is administered by the same bodies as the Old Age and Survivors Insurance Fund. Art. 110 WASHERS 2 Is applicable by analogy.


1 New content according to the c. 2 of the annex to the PMQ of 13 June 2008 on the reorganisation of the CEW, in force since 1 Er Jan 2011 ( RO 2010 3835 ; FF 2005 4377 ).
2 RS 831.10

Chapter 5 13 Relationship to European law

Art. 28 A 1

1 Also applicable to persons referred to in s. 2 of Regulation No. O 1408/71 2 In respect of the benefits provided for in s. 4 of the said Regulation as long as they are included in the material scope of this Law:

A. 3
The Agreement of 21 June 1999 between, on the one hand, the Swiss Confederation and, on the other, the European Community and its Member States on the free movement of persons (agreement on the free movement of persons) 4 In the version of the protocols of 26 October 2004 5 And 27 May 2008 6 On the extension of the Agreement on the free movement of persons to the new Member States of the EC, its Annex II and the regulations Bone 1408/71 and 574/72 7 In their adapted version;
B. 8
The Convention of 4 January 1960 establishing the European Free Trade Association 9 In the version of the Agreement of 21 June 2001 amending the Convention, its Annex K, Appendix 2 to Annex K and the regulations n Bone 1408/71 and 574/72 in their adapted version.

2 Where the expressions "Member States of the European Community" and "States of the European Community" are set out in this Law, they shall designate the States to which the agreement referred to in para. 1, let. A.


1 New content according to Art. 2 hp. 13 of the AF of 17 Dec. 2004 (Extension of the Ac. On the free movement of persons to the new Member States of the EC and accompanying measures), in force since 1 Er April 2006 ( RO 2006 979 ; FF 2004 5523 6187).
2 R (EEC) n O Council of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community; in the latest version In force under the Agreement on the free movement of persons (RS 0.831.109.268.1 ) And the revised EFTA.
3 New content according to Art. 3 ch. 8 of the FA of 13 June 2008 (Renewal and extension of the Ac. On freedom of movement in Bulgaria and Romania), in force since 1 Er June 2009 ( RO 2009 2411 ; FF 2008 1927 ).
4 RS 0.142.112.681
5 RO 2006 995
6 RS 0.142.112.681.1
7 R (EEC) n O 574/72 of the Council of 21 March 1972 laying down detailed rules for the application of R (EEC) 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving to Within the Community; in the latest version in force according to the Agreement on the free movement of persons (RS 0.831.109.268.11 ) And the revised EFTA.
8 Rectified by the drafting committee of the Ass. Fed. (art. 58, para. 1, LParl; RS 171.10 ).
9 RS 0.632.31

Chapter 6 14 Final and transitional provisions

Art. 1 Applicable Provisions

The provisions of the LAVS 2 Concerning the processing of personal data, the suspensory effect and the assumption of costs and postal taxes shall apply mutatis mutandis.


1 New content according to the c. I of the Ass O. Fed. On 21 June 2002, in force since 1 Er Jan 2003 ( RO 2002 3453 ; FF 2002 763 ).
2 RS 831.10

Art. A 1 Data Communication

1 To the extent that there is no overriding private interest, data may be provided in cases of species and on written and reasoned request, in derogation from s. 33 LPGA 2 , to the authorities responsible for implementing the Federal Act of 12 June 1959 on the exemption from the obligation to serve 3 , in accordance with Art. 24 of the said Act.

2 In addition, s. 50 A LAVS 4 , including exemptions from the LPGA, is applicable by analogy.


1 Introduced by ch. I of the PMQ of 23 June 2000 ( RO 2000 2770 ; FF 2000 219 ). New content according to the c. I of the Ass O. Fed. On 21 June 2002, in force since 1 Er Jan 2003 (RO) 2002 3453; FF 2002 763).
2 RS 830.1
3 RS 661 . Currently "LF on the duty exemption fee".
4 RS 831.10

Art. 1

1 Repealed by c. I of the LF of 18 Dec. 1968, with effect from 1 Er Jan 1969 (RO) 1969 318; FF 1968 II 81).

Art. 1

1 Repealed by c. II 45 of the LF of 20 March 2008 on the formal updating of federal law, with effect from 1 Er August 2008 ( RO 2008 3437 ; FF 2007 5789 ).

Art. 32 1

1 Repealed by c. II art. 6 hp. 8 of the PMQ of June 25, 1971 re the titles X and X Bis Du CO (Contract de travail), with effect from 1 Er Jan 1972 (RO) 1971 1461; FF 1967 II 249).

Art. 33 Adaptation of cantonal decrees and the regulations of the caisses

The cantonal decrees concerning the creation of the cantonal clearing funds and the regulations of the professional compensation bodies shall contain the provisions necessary for the application of this Law.

Art. 34 Entry into force and enforcement

1 This Law shall enter into force on 1 Er January 1953.

2 ... 1

3 The Federal Council shall be responsible for the implementation of this Law; it shall issue the necessary provisions.


1 Repealed by c. I of the LF of 18 Dec. 1968, with effect from 1 Er Jan 1969 (RO) 1969 318; FF 1968 II 81).

Final Provisions of the Amendment of March 20, 1981 15

Final Provisions of the Amendment of 3 October 2003 16

1. Allowances for persons making the service

1 The new provisions apply to all services performed after the coming into force of this amendment.

2 If, according to the corresponding certificate, the period of service begins before, and ends only after the entry into force of this amendment, only the new rates of allowances shall apply. The period counted by the accountant is decisive.

2. Maternity Allowance

The new provisions also apply if the delivery occurred within 98 days of the coming into force of this amendment. The grant of benefits shall, however, be granted as soon as possible at the entry into force of the provision, and only for the period not yet elapsed from the entitlement to allowances under Art. 16 D .

3. Insurance contracts

1 The provisions of insurance contracts which provide for daily allowances in the event of maternity shall lapse at the entry into force of the maternity allowance scheme provided for in this Law. Premiums paid in advance beyond that date shall be refunded.

2 The right to the daily allowance for childbirth that took place before is reserved.


RO 1952 1046


1 New content according to the c. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).
2 This disp. Corresponds to art. 34 Ter , para. 1, let. D, of the cst. May 29, 1874 (RS 1 3).
3 This disp. Corresponds to art. 22 Bis , para. 6, of the cst. May 29, 1874 (RS 1 3).
4 This disp. Corresponds to art. 64 of the cst. May 29, 1874 (RS 1 3).
5 This disp. Corresponds to art. 64 Bis Of the cst. May 29, 1874 (RS 1 3).
6 RS 101
7 New content according to the c. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).
8 FF 1951 III 305
9 New content according to the c. 14 of the annex to the LF of 6 Oct. 2000 on the general part of the right of social insurance, in force since 1 Er Jan 2003 ( RO 2002 3371 ; FF 1991 II 181 888, 1994 V 897, 1999 4168).
10 Introduced by ch. 14 of the annex to the LF of 6 Oct. 2000 on the general part of the right of social insurance, in force since 1 Er Jan 2003 ( RO 2002 3371 ; FF 1991 II 181 888, 1994 V 897, 1999 4168).
11 New content according to the c. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).
12 Introduced by ch. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).
13 Introduced by ch. 1 of the 3 Oct PMQ. 2003, in force since 1 Er Jul. 2005 ( RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595).
14 Formerly chap. 5
15 RO 1982 1676 Annex c. 3; FF 1976 III 143. Repealed by c. II 45 of the LF of 20 March 2008 on the formal updating of federal law, with effect from 1 Er August 2008 (RO 2008 3437; FF 2007 5789 ).
16 RO 2005 1429 ; FF 2002 6998 , 2003 1032 2595


State 1 Er January 2016