Taking maternity and childcare leave while employed exempts a business owner from social insurance obligations.

The Supreme Court dismissed the Social Insurance Fund's cassation against the appellate court's ruling that exempted the insured from social insurance contributions. The insured, who ran a business while employed part-time, argued she remained subject to mandatory insurance during maternity and childcare leave periods. The court held that utilizing these specific leave types while maintaining an employment relationship precludes the obligation to insure under the business activity title. Consequently, the court ruled that the leave periods do not trigger a new insurance duty for the business activity.