Key legal question
Whether the valid income should include tips in addition to the last salary
Extracted holding
No. The valid income was correctly set at CHF 67,600 per year based on the last employer's figures; tips could not be added without proof and without paritary social security contributions.
Extracted reasoning
The claimant produced no evidence for tips, and the record did not show that such amounts were subject to social security contributions. Regular remuneration cannot later be asserted if it was not declared for contribution purposes.