Vocational Placement Services, Inc. v. Caldwell

Quillian, Presiding Judge.

This appeal is from an affirmance by the DeKalb Superior Court of a decision of a Hearing Officer of the Department of Labor that the appellant, Vocational Placement Services, Inc. (VPS), was not exempt from the provisions of the Employment Security Law (OCGA Chap. 34-8; formerly Code Ann. Chap. 54-6), and was therefore liable for unemployment taxes on amounts paid as unemployment benefits to VPS’ “field specialists” by the State.

VPS is a private rehabilitation supplier which provides vocational rehabilitation to recipients of Workers’ Compensation insurance. VPS…