In re Folkenflik & McGerity

Appeal from a decision of the Unemployment Insurance Appeal Board, filed September 18, 2006, which assessed Folkenflik & McGerity for unemployment insurance contributions based on the remuneration paid to its paralegals.

The Commissioner of Labor issued an initial determination assessing the employer, a law firm, $4,351.63 in unemployment insurance contributions based on remuneration paid to several paralegals and one bookkeeper. The employer requested a hearing, objecting to that determination on the basis that the book*903keeper was not an employee. Following the hearing, the Administrative Law…