Price v. Department of Employment & Training

Plaintiff, a vinyl and aluminum subcontractor, appeals the decision of the Employment Security Board (Board) assessing him unemployment taxes and interest. We affirm.

Plaintiff retained the services of a number of individuals to apply wooden siding to a series of condominiums. Plaintiff contends that he should not be held liable for unemployment taxes for these individuals because he did not hire them as employees, but as independent subcontractors.

Whether a person is an “employee” for purposes of unemployment compensation is determined by the use of a three-part test, commonly known as the…