Social security contribution base dispute regarding life insurance premiums dismissed as non-appealable under KPC Art. 393(5).

The Supreme Court dismissed the Social Insurance Institution's appeal against the appellate court's rejection of the employer's cassation. The dispute concerned whether life insurance premiums paid by the employer constituted income subject to social security contributions. The court ruled that determining the contribution base falls exclusively under Article 393(5) of the Code of Civil Procedure, which bars cassation for such matters. Consequently, the appeal was rejected as procedurally inadmissible, and the employer was not charged with costs.