Surowski v. Commonwealth

Opinion by

Judge Doyle,

This is an appeal by the tax collector of the New Kensington-Arnold School District (Petitioner) from a decision of the Pennsylvania Public School Employes’ Eetirement System Board (Board) which declared him ineligible to participate in the retirement system.1

The sole issue raised in this appeal is whether the Board erred in deciding that Petitioner was an independent contractor rather than an employee of the school district.2 In determining whether a relation*492ship is one of employee-employer or independent contractor, certain factors will be considered which, while not…