In re Employee Relations Associates, Inc.

Yesawich, Jr., J.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed August 31, 1987, which assessed the employer for additional contributions.

In 1985, Employee Relations Associates, Inc. (hereinafter the employer) purchased Extra Help, Inc., a Rochester-based temporary employment agency. By reason of that transaction, the Commissioner of Labor revised the employer’s unemployment insurance tax rate from 3.7% to 4.5%, with a corresponding increase in the employer’s contributions. The employer maintains that Extra Help’s poor unemployment insurance experience rating was…