{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20247136,Language='DE')/Transcripts"}},"ID":20247136,"Language":"DE","BusinessShortNumber":"24.7136","BusinessType":14,"BusinessTypeName":"Fragestunde. Frage","BusinessTypeAbbreviation":"Fra.","Title":"Eigenartige Auslegung und Praxis des Bundesamtes f\u00fcr Sozialversicherung","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>In der Wegleitung des BA f\u00fcr Sozialversicherungen ist festgehalten, dass Ladestationen (Wallbox) die vom Arbeitgeber finanziert werden, bei den Sozialabgaben wie die Privatnutzung eines Gesch\u00e4ftsfahrzeuges einzustufen ist.<br>- Ist es tats\u00e4chlich im Sinne des Bundesrates, dass auf Ladestationen, die vom Arbeitgeber finanziert werden, entsprechende Sozialbeitr\u00e4ge zu entrichten sind?<br>- Wie werden die Installationskosten und Verst\u00e4rkung des Hausanschlusses eingerechnet?<br>- Wie beurteilt der BR diese Praxis?</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"<div><p style=\"margin-top:0pt; margin-bottom:0pt; line-height:18pt\"><a name=\"_Hlk160024947\"><span style=\"font-family:Arial; font-size:12pt\">Da es f\u00fcr den Betrieb eines E-Fahrzuges zwingend einer Ladestation bedarf, sind die entsprechenden Kosten f\u00fcr die Berechnung des Privatanteils vollumf\u00e4nglich mitzuber\u00fccksichtigen, da es sich, wenn vom Arbeitgeber finanziert, um AHV-pflichtigen Naturallohn handelt. Der Bundesrat bef\u00fcrwortet diese Praxis, die sich an bisher bekannter kantonaler Steuerpraxis orientiert. </span></a></p></div>","FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":"\/Date(1709510400000)\/","SubmittedBy":"Jauslin Matthias Samuel","BusinessStatus":229,"BusinessStatusText":"Erledigt","BusinessStatusDate":"\/Date(1709573871000)\/","ResponsibleDepartment":4,"ResponsibleDepartmentName":"Departement des Innern","ResponsibleDepartmentAbbreviation":"EDI","IsLeadingDepartment":true,"Tags":"48|66|2836","Category":null,"Modified":"\/Date(1763097042203)\/","SubmissionDate":"\/Date(1709078400000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Nationalrat","SubmissionCouncilAbbreviation":"NR","SubmissionSession":5202,"SubmissionLegislativePeriod":52,"FirstCouncil1":1,"FirstCouncil1Name":"Nationalrat","FirstCouncil1Abbreviation":"NR","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Verkehr|Energie|Sozialer Schutz"}}