Supreme Court dismissed appeal; employer-employee relationship requires subordination, time, place, and pay, absent in liquidator role.

The Supreme Court dismissed Stefan K.'s cassation appeal against the Social Insurance Fund's decision denying his social insurance status. Although K. was a shareholder and liquidator of a company in liquidation, the court found no employer-employee relationship existed because he received no wages, was not subordinate, and had no fixed work hours or location. The court ruled that the legal relationship between K. and the company lacked the essential characteristics of employment defined in the Labor Code, specifically the absence of subordination and remuneration.