Social security contributions on bonuses are due only if not linked to individual work performance.

The Supreme Court dismissed the Social Insurance Institution's cassation appeal and ordered the company to pay social security contributions for bonuses paid on May 3rd and November 11th. The company argued these were non-performance bonuses, but the court found the internal rules linked the award to individual achievements and financial results. Consequently, the court ruled that because the bonuses were tied to specific work outcomes, they constituted remuneration for work rather than situational bonuses exempt from contributions.