In re the Claim of Ibarra

—Appeal from a decision of the Unemployment Insurance Appeal Board, filed May 21, 1996, which ruled that Jes Label & Tape, Inc. was liable for additional unemployment insurance contributions based upon remuneration paid to claimant and others similarly situated.

Claimant was hired by Jes Label & Tape, Inc. as a graphic design artist at an hourly rate set by the company after he responded to a newspaper advertisement and submitted a resume and portfolio. On appeal, Jes Label challenges the Unemployment Insurance Appeal Board’s decision that claimant and others similarly situated were employees…