Social security contributions based on income do not include expenses deducted from gross revenue for agents.

The Supreme Court ruled that income for social security contribution purposes must be the full gross amount, excluding deductions for costs of obtaining revenue. The Social Security Institution argued that the employer should pay contributions based on net income after deducting agent expenses, while the employer contended the full contract value was the correct base. The court rejected the deduction argument, stating that unlike tax law, social security regulations do not permit constructing a 'net income' category for agents.