Social security contribution base determination case dismissed as cassation inadmissible under Art. 393(5) KPC.

The Supreme Court dismissed the cassation appeal filed by an employer against a lower court ruling on social security contributions. The employer argued that the lower court incorrectly interpreted regulations regarding the calculation of the contribution base for employee wages. The court held that determining the social security contribution base falls exclusively within the jurisdiction of the second instance court, rendering cassation inadmissible.