Legal Opinion

Zak v. Dep't of Workforce Servs. & Workforce Appeals Bd.

Court of Appeals of Utah

Decided March 28, 2019No. 20171040-CAPublished

Judge Michele M. Christiansen Forster authored this Opinion, in which Judges David N. Mortensen and Diana Hagen concurred.

1Opinion of the Court

CHRISTIANSEN FORSTER, Judge:

¶1 While many hands make light work, they may also accrue liability for contributions to the state's unemployment compensation fund. The Department of Workforce Services (Department) determined that Pany Zak's day spa workers were employees and not independent contractors. Because the workers were employees, the Department concluded that their wages were subject to state unemployment compensation fund contributions and the Workforce Appeals Board (Board) affirmed. Zak petitions for judicial review. We decline to disturb the Board's decision.

¶2 Zak operated a…

2Cases cited5 opinions

  1. State v. JohnsonUtah Supreme Court · 2017
  2. State v. ThomasUtah Supreme Court · 1998
  3. Evolocity, Inc. v. Department of Workforce ServicesCourt of Appeals of Utah · 2015
  4. Innosys, Inc. v. Department of Workforce ServicesCourt of Appeals of Utah · 2011
  5. Aura Spa & Boutique v. Department of Workforce ServicesCourt of Appeals of Utah · 2017

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