Board of Trustees of the Northwest Florida Community Hospital v. Department of Management Services, Division of Retirement

KAHN, Judge.

Appellants operate the Northwest Florida Community Hospital (Hospital) in Chipley. The central issue in this administrative case is whether Glenn Brown, who worked for the Hospital from February 1, 1988 through September 1992, was an independent contractor or an employee. The Department of Management Services, Division of Retirement *171(Division), rejected the findings of the hearing officer and determined that Brown was an employee. The Division has therefore required the Hospital to enroll Brown retroactively in the Florida Retirement System (FRS) and to make payments to the FRS.…