{
  "Signatur": "SG_VSG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-09-29",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VSG_001_AHV-2010-8--KZL-2010_2010-09-29.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=5016&type=1563347022&cHash=bbcadb2aad867e8438dca479f3621f57",
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  "Scrapedate": "2026-05-12",
  "Scrapetime": "20:40:08",
  "Num": [
    "AHV 2010/8, KZL 2010/4"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht 29.09.2010 AHV 2010/8, KZL 2010/4"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht 29.09.2010 AHV 2010/8, KZL 2010/4"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht 29.09.2010 AHV 2010/8, KZL 2010/4"
    }
  ],
  "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 und 9 Abs. 3 AHVV: Massgebender Lohn für die Beitragserhebung; getrennt ausgewiesene Unkostenentschädigungen der Arbeitgeberin bei einem unselbstständigerwerbenden Reisevertreter. Bei getrennt ausgewiesenen Unkosten, welche die tatsächlichen Unkosten decken, ist der 25%ige pauschale Unkostenabzug unzulässig (Entscheid des Versicherungsgerichts des Kantons St. Gallen vom 29. September 2010, AHV 2010/8 und KZL 2010/4)."
    }
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  "Zeit UTC": "12.05.2026 20:40:08",
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