Fur Breeders Agric. Coop. v. Dep't of Workforce Servs.

HARRIS, Judge:

¶ 1 Fur Breeders Agricultural Cooperative (FBAC) occasionally hires off-duty police officers to provide a security presence at its facilities, and pays those officers an hourly wage for their services. The Utah Department of Workforce Services (DWS) considers these officers to be employees of FBAC, and has charged FBAC with making unemployment insurance contributions related to its payments to the officers. FBAC disagrees with that determination, and maintains that the officers are not its employees, and that it should not be required to make unemployment insurance contributions…