Link's School of Business, Inc. v. Employment Security Agency

SMITH, Justice.

Respondent, Idaho Employment Security Agency, is herein sometimes designated as the Agency, and the Industrial Accident Board as the Board.

This is an appeal from a decision of the Board affirming a decision of the Agency’s appeals examiner, determining that appellant’s salesmen are its employees, and not independent contractors, thus requiring contributions, based on their commissions, to be paid into the unemployment security fund.

Appellant conducts a school of business in Boise, Idaho. In the operation of its business, it engages salesmen who contact prospective students for…