In re Nelson

Appeal from a decision of the *825Unemployment Insurance Appeal Board, filed November 17, 1992, which established the employers’ unemployment insurance contribution rate for 1991.

On or about August 31, 1990 (during the third quarter of 1990) the employers hired a live-in tutor to provide at-home instruction for their learning-disabled son. The last date to file a report of unemployment insurance contributions for the third quarter of 1990 was December 31, 1990. The employers did not file until March 29, 1991. As a result of the late filing, the Commissioner of Labor determined that the employers…