Carpet Remnant Warehouse, Inc. v. New Jersey Department of Labor

The opinion of the Court was delivered by

STEIN, J.

The issue in this appeal is whether carpet installers who provided services for Carpet Eemnant Warehouse, Inc. (CEW) are employees or independent contractors for purposes of the Unemployment Compensation Law, N.J.S.A. 43:21-1 to -24.4 (UCL). Pursuant to the UCL, the carpet installers are deemed employees unless they are able to satisfy the criteria of the so-called “ABC test,” N.J.S.A. 43:21-19(i)(6)(A), (B), (C). If the installers are unable to meet the ABC test’s criteria, then CEW is liable for unpaid unemployment compensation and…