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ATA/792/1998•Family allowances excluded from determining annual gain
ATA/792/1998Cour de justice / Verwaltungskammer08.12.1998Modified
Von Omnilex extrahiert
The dispute concerned the calculation of overinsurance in occupational pension matters. The court held that family allowances are not included in the determining annual gain under the applicable ordinance. It also found that a salary increase limited to one month cannot be used in the hypothetical gain assessment. The result is that the challenged calculation cannot rely on those elements.
OPP.2 art. 24; overinsurance calculation and determining annual gain: family allowances do not form part of the gain relevant to the assessment, and temporary salary increases of only one month are not to be incorporated into the hypothetical annual income. The decisive income must reflect income elements that are relevant and sustainable for the assessment period; exceptional or merely transitory remuneration components are excluded.
Descripteurs
PREVOYANCE PROFESSIONNELLE; ASSURANCE SOCIALE; SURASSURANCE; ALLOCATION FAMILIALE(SUPPLEMENT AU SALAIRE); ASSU
Normes
OPP.2 24
Résumé
Les allocations familiales ne doivent pas être prises en compte dans la détermination du gain annuel déterminant. Evaluation du gain hypothétique. L'augmentation de salaire pour un mois ne saurait être prise en compte.
Von Omnilex extrahiert
Whether family allowances must be included in the determining annual gain for overinsurance calculations.
Family allowances are not to be taken into account when determining the annual gain.
The court held that family allowances are not part of the determining gain for the relevant overinsurance assessment.
Whether a salary increase granted for one month may be included in the hypothetical gain assessment.
A salary increase limited to one month cannot be taken into account in the hypothetical gain assessment.
Only income elements relevant on a sustainable basis may be considered; a one-month increase does not justify a higher hypothetical annual gain.
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