MBL Holding Corp. v. State

The opinion of the court was delivered by

STERN, J.A.D.

Petitioner corporations appeal from a determination of the Commissioner of Labor concluding that each was an “employer” within the meaning of the Unemployment Compensation Law, N.J.S.A. 43:21-1 et seq., and therefore liable to contribute to the unemployment compensation fund for wages received by individuals assigned by Mutual Benefit Life Insurance Company (hereinafter MBL) to perform work for petitioners. Petitioners are all wholly owned subsidiaries of MBL and argue that the parent was the real employer and thus the only entity…