Social security contributions apply to income from contracts for work done by employees within their business activities.

The Supreme Court dismissed the cassation appeal against a social security decision requiring contributions on income earned by employees from contracts for work. The employer argued that the civil nature of the contracts and the employees' independent business activities exempted the income from social security obligations. The court ruled that the statutory provision treats such income as wages for social security purposes solely because the individuals were employees, regardless of their concurrent business status.