Judges: Devine, Egan, Lynch, Peters, Rose
Filed Date: 7/24/2014
Status: Precedential
Modified Date: 11/1/2024
Appeal from a decision of the Unemployment Insurance Appeal Board, filed December 13, 2013, which assessed Ivy League Tutoring Connection, Inc. for additional unemployment insurance contributions.
Ivy League Tutoring Connection, Inc. is a tutoring referral and billing service that provides in-home tutors to clients seeking assistance with school work and test preparation. The individual tutors are solicited by Ivy League via postings and advertisements on certain Internet sites. In 2012, Ivy League was assessed for unemployment insurance contributions on behalf of the tutors who performed services for it beginning with the first quarter of 2009. Ivy League objected to this determination, contending that its tutors were independent contractors rather than employees. Following the requested hearing, an Administrative Law Judge found that the tutors indeed were employees and, accordingly, upheld the initial assessment of unemployment insurance contributions. The Unemployment Insurance Appeal Board subsequently affirmed that decision, and Ivy League now appeals.
We affirm. This Court previously has held that “an organization which screens the services of professionals, pays them at a set rate and then offers their services to clients exercises sufficient control to create and employment relationship” (Matter of Lamar [Eden Tech., Inc.—Commissioner of Labor], 109 AD3d 1038, 1039 [2013] [internal quotation marks and citations omitted]; accord Matter of Cobrin [Telecom Consulting Group NE Corp.—Commissioner of Labor], 91 AD3d 992, 993 [2012]; Mat
Ordered that the decision is affirmed, without costs.
Up until July 2012, Ivy League’s tutors were required to submit “time sheets” in order to get paid; after that date, the tutors submitted “invoices” to document their provision of services to Ivy League’s clients.