State Ex Rel. Employment Security Commission v. Skyland Crafts, Inc.

An “employer” (G.S. 96-8 (f)) is required to mate “contributions” in prescribed amounts (G.S. 96-9 (b)) to the Hnemploy ment Compensation Fund (G-.S. 96-6) on “wages” (Gr.S. 96-8 (n)) for “employment” (Gr.S. 96-8 (g)) for eacb calendar year in wbieb tbe employer is subject to the statute. Gr.S. 96-9 (a).

Basically, the term “employer” means “any employing unit which in each of twenty different weeks within either the current or the preceding calendar year . . . has, or had in employment, eight or more individuals . . .” Gr.S. 96-8 (f) (1). Crafts, Inc., was not an “employer” during the…