Danielle Viktor, Ltd. v. Department of Labor & Industry

OPINION

Justice NEWMAN.

In this case, we determine whether individuals who drive limousines (Drivers) for six limousine companies (Appellees) are independent contractors or employees pursuant to Section 43 P.S. § 753©(2)(B) of the Unemployment Compensation Law, 43 P.S. §§ 751-914. For the reasons that follow, we affirm the Orders of the Commonwealth Court that held that Drivers are independent contractors and, accordingly, that Appellant, the Department of Labor and Industry, Bureau of Employer Tax Operations (Department), erred by characterizing Drivers as employees and imposing unemployment…