Text: Furthermore, individuals and businesses subject to social insurance taxes are subject to them as a byproduct of their decision to enter covered employment or engage in a covered business, so especially for the major, broad-based social insurance programs--Social Security, Medicare (hospital insurance), and unemployment
Entailment: As byproducts, individuals and businesses subject to social insurance taxes are subject  to their decision to enter covered employment.
Contradiction: As byproducts,  individuals and businesses subject to social insurance taxes are never subject to their decision to enter covered employment.