People 2.0 Global, Inc. v. Commonwealth, Department of Labor & Industry, Office of Unemployment Tax Services

OPINION

OPINION BY

Judge LEADBETTER.

People 2.0 Global, Ine. (People) petitions for review of the order of the Department of Labor and Industry (Department) affirming the assessment of a $10,000 penalty, which was imposed as a result of People’s failure to file a quarterly report [commonly referred to as the Professional Employer Organization (PEO) report] pursuant to Section 315(a)(4) of the Unemployment Compensation Law (Law),1 43 P.S. § 795(a)(4), for the first quarter of 2010. On appeal, People primarily argues that, because it constitutes an “employer” as that term is defined by the Law, it…