Mid Vermont Christian School v. Department of Employment & Training

¶ 1. Appellant, Mid Vermont Christian School (MVCS), appeals the Department of Employment and Training’s determination that MVCS is an employer subject to the unemployment compensation law and must therefore pay an employer contribution tax to fund any unemployment compensation claims by its employees. MVCS argues that, as a religious school, it is entitled to exemption under the statute, and that denial of that exemption violates its constitutional rights. We agree with the appeals referee and the Employment Security Board (ESB) that MVCS is not an exempt employer, and hold that applying the…