1 Der Anteil der Wirtschaft am Abgabeertrag (Ertragsanteil der Wirtschaft) umfasst den Anteil der Wirtschaft am geschätzten Jahresertrag des Erhebungsjahres und die Differenz zum zwei Jahre zuvor geschätzten Anteil sowie die nicht ausgeschöpften Mittel nach Artikel 34 Absatz 4 des CO2-Gesetzes abzüglich des Anteils der Bevölkerung an den zwei Jahren zuvor nicht ausgeschöpften Mittel nach Artikel 34 Absatz 4 des CO2-Gesetzes.328
2 Der geschätzte Jahresertrag entspricht den voraussichtlichen Einnahmen zuzüglich positiver und abzüglich negativer Zinsen per 31. Dezember.
328 Fassung gemäss Ziff. I der V vom 1. Nov. 2017, in Kraft seit 1. Jan. 2018 (AS 2017 6753).
1 The portion of the revenue for the business community is distributed to employers in accordance with the directives of the Federal Social Insurance Office by the OASI compensation offices (compensation offices) in each collection year on behalf of and under the supervision of the FOEN and with the involvement of the Central Compensation Office. The difference between estimated and actual annual revenues and the public’s share of the unused funds in accordance with Article 34 paragraph 4 of the CO2 Act are balanced in the distribution two years later.329
2 The compensation offices shall distribute the portion of the revenue for the business community by 30 September of the collection year. If justified, these deadlines may be appropriately extended by the FOEN on application.330
3 They distribute the portion of the revenue for the business community in proportion to the employees’ qualifying salary for OASI two years before the collection year. Salaries subsequently corrected due to employer reviews will not be taken into account.
4 The compensation offices distribute the portion of the revenue for the business community by offsetting them against employers’ contributions due in the collection year or by a pay-out to employers. Amounts of 50 francs or more that cannot be offset will be paid out. In the event of changes being made, amounts of 50 francs or more will be offset or paid out.331
5 The auditors for the compensation offices shall review the distribution of the portion of the revenue for the business community in the final audit and submit a report thereon to the FOEN in accordance with the directives issued by the Federal Social Insurance Office.332
329 Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311).
330 Amended by No I of the O of 1 Nov. 2017, in force since 1 Jan. 2018 (AS 2017 6753).
331 Amended by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293).
332 Inserted by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311).
Dies ist keine amtliche Veröffentlichung. Massgebend ist allein die Veröffentlichung durch die Bundeskanzlei.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.