Matter of Kristensen (Commr. of Labor)

McCarthy, J.P.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed July 9, 2014, which ruled that the Law Offices of David C. Birdoff was liable for unemployment insurance contributions on remuneration paid to claimant and those similarly situated.

Claimant was employed as a paralegal at a small law office. Following claimant’s application for unemployment insurance benefits, the Unemployment Insurance Appeal Board overruled the law office’s objection that claimant was an independent contractor and, based upon a finding of an employer-employee relationship, deemed the law…