Subcontracting Concepts, Inc. v. Commissioner of the Division of Unemployment Assistance

This case concerns the liability of the plaintiff, Subcontracting Concepts, Inc. (SCI), a New York corporation, for contributions to the Massachusetts unemployment compensation fund (fund) pursuant to G. L. c. 151 A, §§ 13 & 14. The Division of Unemployment Assistance (DUA) determined that the defendant Kenneth Flynn was an “employee,” who performed “employment” services for SCI, who was his “employer.” SCI contends that Flynn was an independent contractor (and not an employee) under a statutory exemption set forth in G. L. c. 151 A, § 2. For the reasons that follow, we conclude that the…