Appeal of Lakes Region Community Services Council

*387Memorandum Opinion

This is an appeal from a determination by the department of employment security (DES), which ruled that the appellant had failed to demonstrate that it was not the employer of respite care providers. See RSA 282-A:9, III (Supp. 1983). We hold that the ruling prejudiced the appellant’s substantial rights because it rested on conclusions of fact that are clearly erroneous in view of the evidentiary record. See RSA 282-A:97 (Supp. 1983) and :67, IV (Supp. 1983).

Services for wages are “employment” under RSA 282-A:9, I (Supp. 1983), unless the employing unit establishes that it…