Department of Employment v. Kasum Communications

McFADDEN, Justice.

Kasum Communications, Inc. (hereinafter “Kasum”), appealed to this court from an order of the Industrial Commission holding that the entire amount of the commissions which Kasum paid its collectors of delinquent accounts was wages for unemployment insurance purposes. We reverse.

Kasum engages in the business of composing, producing, and selling commercial advertising and publishing periodicals of various types. The appellant employs collectors to collect delinquent accounts receivable. The written employment contract between Kasum and each collector provides for a…