Sports bonuses paid to employees were excluded from social security contributions as special rewards until July 1, 1997.

The Supreme Court dismissed the Social Insurance Office's appeal, upholding a lower court ruling that exempted sports match bonuses from social security contributions. The court found that while athletes were employed under labor contracts, these specific bonuses were paid as special rewards for match results rather than as part of regular wages. Consequently, the court determined these payments fell under the statutory exclusion for special rewards applicable until July 1, 1997.