Glossary
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Social security
If an association plays the role of employer (i.e. it has paid employees), it needs to pay social security contributions (old-age and survivors’ insurance, disability insurance, unemployment insurance, occupational old-age, survivors’ and disability benefit plans as well as accident insurance) for the employees. If it fails to do so, the committee can be held accountable and, in the worst case, be obliged to pay, provided the association’s assets do not cover the liabilities and the committee is at fault.
