Social security contributions are self-calculated debts; managers cannot evade liability citing lack of assets.

The Supreme Court dismissed the cassation appeal filed by a former company board member against a social security fund's claim for unpaid contributions. The court held that such contributions are self-calculated debts owed immediately without prior summons, and the social security agency is not obligated to exhaust all assets of the insolvent company before pursuing individual liability. Consequently, the board member remains liable for non-expired debts despite the company's bankruptcy and lack of available assets.