1 La part du produit de la taxe qui revient aux milieux économiques (part des milieux économiques) comprend la part du produit annuel estimé revenant aux milieux économiques pour l’année de prélèvement et la différence par rapport à la part estimée deux ans auparavant, ainsi que les moyens financiers visés à l’art. 34, al. 4, de la loi sur le CO2 qui ne sont pas épuisés, moins la part de la population aux moyens financiers visés à l’art. 34, al. 4, de la loi sur le CO2 qui n’ont pas été épuisés deux ans auparavant.329
2 L’estimation du produit annuel se fonde sur une projection des recettes au 31 décembre, y compris les intérêts positifs et négatifs.
329 Nouvelle teneur selon le ch. I de l’O du 1er nov. 2017, en vigueur depuis le 1er janv. 2018 (RO 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).
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.