In re Mackey

*1494Appeals from two decisions of the Unemployment Insurance Appeal Board, filed January 15, 2013, which ruled, among other things, that Prometric Inc. is liable for additional unemployment insurance contributions based on remuneration paid to claimant and others similarly situated.

Prometric Inc. is a provider of testing and assessment services, and had a contract with New York to evaluate candidates wishing to become certified nursing assistants. Prometric entered into consulting and service agreements with individuals known as nurse aide evaluators (hereinafter NAEs) to proctor the written…