In re HTA of New York, Inc.
HTA of New York, Inc., a home referral agency connecting patients with therapists, appealed a decision by the Unemployment Insurance Appeal Board that classified its therapists as employees, leading to additional unemployment insurance contributions. The core issue was whether HTA exercised sufficient direction and control over the therapists to establish an employer-employee relationship, as opposed to an independent contractor status. The Court distinguished this case from prior precedents like *Matter of Concourse Ophthalmology Assocs. (Roberts)* and *Matter of Goldstein, P. C. (Roberts)*, where employers exerted substantial control over key aspects of professional services. In contrast, HTA's involvement was largely limited to referral and fee collection, with therapists maintaining autonomy over their work, schedules, patient acceptance, and supplies, operating under contracts that affirmed their independent business entity status. The Court concluded that substantial evidence did not support an employer-employee relationship, reversing the Board's decision and remitting the case for further proceedings.