Pro-Benefit Staffing, Inc. v. Board of Review

OPINION

NEWEY, Senior Judge:

Pro-Benefit Staffing, Inc. (“Pro-Benefit”) seeks judicial review of decisions of the Board of Review of the Industrial Commission and of the Department of Employment Security holding that Pro-Benefit is not an “employer” for purposes of the Employment Security Act, Utah Code Ann. Title 35, Chapter 4. We affirm.

Pro-Benefit provides personnel-related services to other, mainly small businesses (“Clients”) in return for a fee calculated as a percentage of the total payroll. Thus, using information provided by the Client, Pro-Benefit calculates the Client’s payroll, cuts…