Matter of Women's Project & Prods., Inc. (Commissioner of Labor)
The Women's Project and Productions, Inc. (WPP), a non-profit theater company, appealed two decisions by the Unemployment Insurance Appeal Board. The Board found WPP liable for additional tax contributions on remuneration paid to certain individuals, including artistic advisors and directors, whom WPP had treated as independent contractors. The Department of Labor, however, considered these individuals employees. The Board modified an Administrative Law Judge's decision, concluding that WPP failed to rebut the statutory presumption of employment under Labor Law § 511 (1) (b) (1-a). The Appellate Division affirmed the Board's decisions, ruling that WPP's arguments were unpersuasive and that the Board rationally concluded WPP failed to rebut the statutory presumption of employment. Consequently, the additional tax contributions imposed upon WPP were upheld.