In re Human Performance, Inc.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed September 28, 2004, which, upon reconsideration, adhered to its prior decision assessing Human Performance, Inc. for additional unemployment insurance *972contributions on remuneration paid to massage therapists and others similarly situated.

Human Performance, Inc., doing business as Woodstock Spa & Wellness (hereinafter Woodstock), is a wellness center and day spa that provides a variety of services and employs many different professionals, including yoga instructors, exercise physiologists, aestheticians, massage…