Failure to perform duties despite formal employment contract does not automatically trigger mandatory social insurance coverage.

The court dismissed the employer's claim that the employee was not subject to social insurance due to non-performance of duties. Although a formal employment contract existed, the employee had not yet commenced work, and the employer argued this should exempt them from insurance obligations. The court ruled that the mere existence of a contract creates an insurance obligation regardless of whether work has actually started, thereby upholding the social security authority's decision.