{
  "Signatur": "SG_VSG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2009-01-15",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VSG_001_AHV-2008-5_2009-01-15.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=6269&type=1563347022&cHash=3bff063791b35ebb710115d2cea54380",
    "Checksum": "b52ed7ea6bf2d13a84822681b0e4fe40"
  },
  "Scrapedate": "2026-05-12",
  "Scrapetime": "20:59:41",
  "Num": [
    "AHV 2008/5"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht 15.01.2009 AHV 2008/5"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht 15.01.2009 AHV 2008/5"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht 15.01.2009 AHV 2008/5"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht "
    },
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "AHV - Alters- und Hinterlassenenversicherung"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Art. 5 Abs. 2 AHVG, Art. 7, 9 Abs. 3 AHVV: AHV-Beiträge; massgebender Lohn für die Beitragserhebung; teilweise getrennt ausgewiesene Unkostenentschädigungen des Arbeitgebers bei einem unselbstständigerwerbenden Reisevertreter. Die vom Beschwerdeführer geltend gemachte Praxis, dass auch bei getrennt ausgewiesenen Unkosten der 25%ige Pauschalabzug generell und voraussetzungslos zuzulassen sei, ist rechtswidrig. Kein Anspruch auf Gleichbehandlung im Unrecht. Kein Vertrauensschutz (Entscheid des Versicherungsgerichts des Kantons St. Gallen vom 15. Januar 2009, AHV 2008/5)."
    }
  ],
  "ScrapyJob": "446973/61/2140",
  "Zeit UTC": "12.05.2026 20:59:41",
  "Checksum": "685f160831dc0d7c7eb8e768ab3f5c38",
  "Sprache": "de",
  "Chunktime": "08.10.2026 15:58:23",
  "Chunks": [
    {
      "id": "SG/VSG/001/AHV-2008-5_2009-01-15_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_C0001.json",
      "offset": 0,
      "len": 4597,
      "MicroChunks": [
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00001.txt",
          "offset": 0,
          "len": 273
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00002.txt",
          "offset": 273,
          "len": 620
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00003.txt",
          "offset": 893,
          "len": 699
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00004.txt",
          "offset": 1592,
          "len": 557
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00005.txt",
          "offset": 1964,
          "len": 461
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00006.txt",
          "offset": 2425,
          "len": 590
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00007.txt",
          "offset": 3015,
          "len": 533
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00008.txt",
          "offset": 3517,
          "len": 365
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00009.txt",
          "offset": 3882,
          "len": 699
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00010.txt",
          "offset": 4382,
          "len": 215
        }
      ]
    },
    {
      "id": "SG/VSG/001/AHV-2008-5_2009-01-15_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_C0002.json",
      "offset": 4597,
      "len": 4600,
      "MicroChunks": [
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00011.txt",
          "offset": 4597,
          "len": 606
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00012.txt",
          "offset": 5157,
          "len": 466
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00013.txt",
          "offset": 5623,
          "len": 650
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00014.txt",
          "offset": 6273,
          "len": 163
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00015.txt",
          "offset": 6436,
          "len": 687
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00016.txt",
          "offset": 7123,
          "len": 652
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00017.txt",
          "offset": 7652,
          "len": 612
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00018.txt",
          "offset": 8264,
          "len": 663
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00019.txt",
          "offset": 8927,
          "len": 270
        }
      ]
    },
    {
      "id": "SG/VSG/001/AHV-2008-5_2009-01-15_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_C0003.json",
      "offset": 9197,
      "len": 4141,
      "MicroChunks": [
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00020.txt",
          "offset": 9197,
          "len": 678
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00021.txt",
          "offset": 9576,
          "len": 625
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00022.txt",
          "offset": 10201,
          "len": 398
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00023.txt",
          "offset": 10599,
          "len": 626
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00024.txt",
          "offset": 11085,
          "len": 654
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00025.txt",
          "offset": 11531,
          "len": 630
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00026.txt",
          "offset": 11998,
          "len": 604
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00027.txt",
          "offset": 12302,
          "len": 668
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00028.txt",
          "offset": 12970,
          "len": 368
        }
      ]
    },
    {
      "id": "SG/VSG/001/AHV-2008-5_2009-01-15_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_C0004.json",
      "offset": 13338,
      "len": 4959,
      "MicroChunks": [
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00029.txt",
          "offset": 13338,
          "len": 601
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00030.txt",
          "offset": 13542,
          "len": 551
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00031.txt",
          "offset": 13939,
          "len": 700
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00032.txt",
          "offset": 14639,
          "len": 328
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00033.txt",
          "offset": 14894,
          "len": 667
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00034.txt",
          "offset": 15561,
          "len": 108
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00035.txt",
          "offset": 15669,
          "len": 432
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00036.txt",
          "offset": 15978,
          "len": 540
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00037.txt",
          "offset": 16444,
          "len": 598
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00038.txt",
          "offset": 16994,
          "len": 183
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00039.txt",
          "offset": 17177,
          "len": 520
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00040.txt",
          "offset": 17670,
          "len": 627
        }
      ]
    },
    {
      "id": "SG/VSG/001/AHV-2008-5_2009-01-15_C0005",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_C0005.json",
      "offset": 18297,
      "len": 4929,
      "MicroChunks": [
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00041.txt",
          "offset": 18297,
          "len": 437
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00042.txt",
          "offset": 18734,
          "len": 413
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00043.txt",
          "offset": 19147,
          "len": 544
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00044.txt",
          "offset": 19534,
          "len": 441
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00045.txt",
          "offset": 19975,
          "len": 493
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00046",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00046.txt",
          "offset": 20174,
          "len": 592
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00047",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00047.txt",
          "offset": 20766,
          "len": 673
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00048.txt",
          "offset": 21439,
          "len": 100
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00049",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00049.txt",
          "offset": 21539,
          "len": 634
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00050",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00050.txt",
          "offset": 21998,
          "len": 536
        },
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00051",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00051.txt",
          "offset": 22534,
          "len": 692
        }
      ]
    },
    {
      "id": "SG/VSG/001/AHV-2008-5_2009-01-15_C0006",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_C0006.json",
      "offset": 23226,
      "len": 786,
      "MicroChunks": [
        {
          "id": "SG/VSG/001/AHV-2008-5_2009-01-15_MC00052",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VSG/001/AHV-2008-5_2009-01-15_MC00052.txt",
          "offset": 23226,
          "len": 786
        }
      ]
    }
  ]
}